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   "value": "Brunello Cucinelli S.p.A. \u00e8 una Casa di Moda e Societ\u00e0 di diritto italiano, con sede a Solomeo (Viale Parco dell\u2019In-dustria, 5) e quotata al Mercato Euronext Milan di Borsa Italiana.L\u2019attivit\u00e0 della Casa di Moda \u00e8 incentrata sulla creazione, produzione e offerta di abbigliamento, accessori e life-style a marchio Brunello Cucinelli\u00a0che compongono collezioni total look per Donna, Uomo e Bambini, sempre concepite come espressione dei valori etici e umani coltivati nel borgo di Solomeo. Il brand \u00e8 riconosciuto a livello internazionale come eccellenza del Made in Italy e punto di riferimento nel settore dei beni di lusso, capace di coniugare le qualit\u00e0 senza tempo derivate dalla selezione dei materiali pi\u00f9 pregiati, dall\u2019artigianalit\u00e0 e dall\u2019e-sclusivit\u00e0 con una creativit\u00e0 contemporanea ricettiva delle tendenze di mercato e delle innovazioni tecnologiche. L\u2019impresa, basata sui valori fondativi del rispetto della dignit\u00e0 umana e della bellezza del Creato, ricerca la\u00a0crescita perseguendo i principi di equilibrio, armonia e sostenibilit\u00e0, con una costante attenzione rivolta ai ritmi umani e della natura.\u00a0La Casa di Moda Brunello Cucinelli \u00e8 universalmente riconosciuta come esempio prin-cipe di \u201cCapitalismo Umanistico\u201d, capace di coniugare custodia delle tradizioni, valorizzazione delle \u201canime pensanti\u201d che lavorano per il bene comune dell\u2019azienda, e promozione di importanti progetti volti ad abbellire il Creato e l\u2019eredit\u00e0 destinata alle future generazioni.L\u2019ANNO 2023Il 2023 \u00e8 stato per noi un anno eccellente, senza dubbio tra i migliori della nostra Casa di Moda, in virt\u00f9 degli eccellenti risultati conseguiti sotto molteplici punti di vista, a partire dal fatturato, il pi\u00f9 alto della nostra storia, con una crescita del +23,9% (+26,0% a cambi costanti) che ci ha portati a superare 1,1 miliardi\u00a0di euro, il Risul-tato Operativo, pari ad Euro 187,4 milioni, in crescita del +39,4% rispetto al 2022, e un Utile pari ad Euro 123,8 milioni, con un incremento del +42,0% rispetto all\u2019anno precedente.La dinamica per canali segna parimenti risultati eccellenti, con il retail e il wholesale che evidenziano l\u2019andamen-to particolarmente positivo per il segmento della fascia pi\u00f9 alta del lusso. Entrambi i canali sono infatti cresciuti in misura importante, con una crescita del canale Retail pari al +30,3% e del canale Wholesale pari al +13,3%.Le vendite in tutte le aree geografiche e canali evidenziano con estrema chiarezza la grande richiesta di ready to wear di grande qualit\u00e0 e artigianalit\u00e0, con un\u2019attenzione particolare all\u2019esclusivit\u00e0 e alla rarit\u00e0 dei \u00a0manufatti.  Americhe, Europa e Asia mostrano un aumento \u201cstrutturale\u201d della domanda verso questa tipologia di offerta, confermando una solidit\u00e0 delle crescite in tutti i trimestri dell\u2019anno.\u00c8 \u00a0interessante \u00a0a \u00a0nostro \u00a0avviso \u00a0notare \u00a0come, \u00a0per \u00a0praticamente \u00a0tutte \u00a0le \u00a0aree \u00a0geografiche, \u00a0il \u00a0comune denominatore sia stato una richiesta generale di sobriet\u00e0, eleganza, unicit\u00e0 e qualit\u00e0 da parte del cliente fi-nale, che sempre di pi\u00f9 desidera scoprire e conoscere da vicino la storia e i valori che si celano dietro i manufatti acquistati.Riteniamo utile soffermarci su alcuni aspetti che crediamo abbiano giocato un ruolo centrale nella crescita regi-strata in quest\u2019anno particolarmente bello e nobile:\u00a0\u2013\u00a0l\u2019esclusivit\u00e0, che ha rappresentato, a nostro modo di vedere, un elemento fondamentale nel lusso assoluto, a fronte della domanda di prodotti rari e di altissima qualit\u00e0;\u00a0\u2013\u00a0il focus sul posizionamento nella fascia pi\u00f9 alta del settore luxury, con un\u2019offerta caratterizzata dall\u2019altissima artigianalit\u00e0 dei manufatti;\u00a0\u2013\u00a0il riconoscimento di Brunello Cucinelli quale brand di lifestyle, con un solido fondamento\u00a0nel Ready to Wear, espressione di un gusto riconoscibile e allo stesso tempo sobrio ed elegante;\u00a0\u2013\u00a0i nobili riconoscimenti internazionali ricevuti:\u201cNeiman Marcus Fashion Award\u201d, una sorta di \u201cOscar\u201d della moda mondiale, consegnato a Brunello Cuci-nelli lo scorso marzo a Parigi;\u201cGQ Designer of The Year 2023\u201d, assegnato a Brunello Cucinelli a dicembre in Cina \u201cper essersi distinto come creatore di tendenze nella moda e nel lifestyle\u201d;\u00a0\u2013\u00a0l\u2019equilibrio tra i diversi canali di vendita e le varie aree geografiche in cui siamo presenti a livello mondiale;\u00a0\u2013\u00a0la distintiva idea di ospitalit\u00e0 sulla quale l\u2019impresa ha continuato a fondare la relazione con il cliente, frutto di una garbata attenzione che mira allo sviluppo di un rapporto speciale ed esclusivo.ANNIVERSARI E TRAGUARDIIl quarantacinquesimo anniversario dell\u2019aziendaIl 2023 si \u00e8 aperto con un anniversario importante. Il 13 febbraio, all\u2019interno degli spazi produttivi della fabbrica di Solomeo, affacciati sulle fontane del Parco, l\u2019azienda intera ha voluto festeggiare con orgoglio il quarantacin-quesimo anniversario della fondazione della nostra Casa di Moda, con un\u2019affettuosa riunione a sorpresa per il nostro Presidente Brunello Cucinelli.Crediamo che i quarantacinque anni dell\u2019impresa costituiscano al contempo uno splendido traguardo da celebrare ed un nuovo punto di partenza, immaginando un futuro in cui essa possa vivere a Solomeo nei secoli a venire.In questa occasione, con gioiosa commozione Brunello Cucinelli ha colto l\u2019occasione per ringraziare amabilmente tutti i collaboratori in Italia e nel Mondo per l\u2019incessante passione, la dedizione e la creativit\u00e0 mostrate nel lavoro quotidiano, nonch\u00e9 per condividere una riflessione sul ritorno alla normalit\u00e0 dopo tre anni dolorosi, speciali, ri-flessivi.L\u2019ingresso nel principale indice dei mercati azionari italiani (FTSE MIB)La conclusione del 2023 \u00e8 stata inoltre segnata da un altro grande traguardo. A poco pi\u00f9 di dieci anni dalla quo-tazione alla Borsa Italiana, il 18 dicembre 2023 \u00e8 avvenuto l\u2019ingresso del nostro titolo all\u2019interno del FTSE MIB, indice principale di Piazza Affari. Un risultato importantissimo e di grande prestigio, che ci rende molto orgogliosi soprattutto per il modo in cui crediamo di averlo raggiunto.Durante l\u2019intero percorso di crescita, l\u2019impresa ha sempre cercato di mantenere fede ai principi che contraddistin-guono la nostra base etica, dai valori del Capitalismo Umanistico e dell\u2019Umana Sostenibilit\u00e0 alla valorizzazio-ne del lavoro artigianale\u00a0in ogni sua forma, fino alla ricerca dell\u2019armonia con il Creato e di una crescita sana e sostenibile, commisurata al grande tema del dono. Tali valori hanno accompagnato ed illuminato la storia dell\u2019impresa nel corso di questi bellissimi quarantacinque anni, nei quali abbiamo sempre provato ad affrontare anche i momenti difficili e dolorosi, come la recente e duris-sima pandemia globale, nel rispetto delladignit\u00e0 dell\u2019uomo e di ogni essere vivente.L\u2019iscrizione del nostro titolo nel FTSE MIB \u00e8 un risultato che ci riempie di profonda gratitudine anche per il rap-porto di fiducia, che l\u2019impresa considera speciale, coltivato nel corso degli anni con tutti gli stimati collaboratori, sempre nel pieno rispetto dei valori etici e morali dell\u2019impresa. In particolare, l\u2019azienda desidera rivolgere un ringraziamento profondo a tutti gli investitori, analisti e sta-keholders per aver condiviso questo sogno e per aver contribuito a renderlo concreto, anche in virt\u00f9 di un dialogo sempre costruttivo e proficuo, che siamo sicuri abbia contribuito sensibilmente e positivamente alla nostra cre-scita.In questo momento di grande emozione, le parole con cui Brunello Cucinelli salut\u00f2 la quotazione in Borsa, oltre dieci anni fa, ci sembrano quanto mai vive, significative e coerenti\u00a0rispetto sia al percorso finora intrapreso sia alla direzione da seguire per gli anni a venire:\u201cIl sogno della mia vita era proprio questo: rendere il lavoro dell\u2019uomo pi\u00f9 umano e provare a quotare quest\u2019im-presa perch\u00e9 vivesse i prossimi cinquanta-cento anni. [\u2026] Quando c\u2019\u00e8 stato l\u2019incontro con gli investitori [\u2026] abbiamo spiegato loro la filosofia dell\u2019impresa chiarendo che avremmo voluto ricercare un profitto sostenibile, garbato; con l\u2019intenzione di fondo di immaginare un\u2019azienda che potesse crescere senza recare danno alcuno all\u2019umanit\u00e0 o, per lo meno, il minor danno possibile. [\u2026] All\u2019estero sono affascinati da questa filosofia di impresa italiana, dal valore di mani sapienti che con la loro dignit\u00e0, con la loro fierezza, con la loro curiosit\u00e0, lavorano. Sono stati tutti affascinati dall\u2019idea di ridare dignit\u00e0 morale ed economica al lavoro. [\u2026] Noi volevamo cercare nuovi soci, che potessero agire da veri e propri custodi di quest\u2019impresa per il prossimo secolo. [\u2026] Quindi, se dovessi dire ci\u00f2 che penso, credo fortemente in un nuovo capitalismo, un nuovo Capitalismo Umanistico contem-poraneo. Da che cosa viene tutto questo? I giovani di oggi conoscono tutto, a ventitr\u00e9 anni ormai sono informati su qualsiasi cosa in tempo reale e noi non siamo pi\u00f9 credibili se non siamo pi\u00f9 veri; per questo abbiamo bisogno di un Capitalismo Umanistico nel quale illuminismo e romanticismo si fondano, nel quale mente e anima si in-contrino.\u201dDIMENSIONE ARTIGIANALE E PRODUZIONE ARMONIOSAAspirando costantemente all\u2019armonia tra giusto profitto e crescita garbata, l\u2019impresa si \u00e8 sempre impegnata affin-ch\u00e9 i luoghi di lavoro rispecchiassero la stessa dignit\u00e0 economica e morale che \u00e8 stata posta a suo fondamento sin dalla nascita. I valori umanistici su cui si fonda la nostra azienda si traducono prima di tutto nella continua tutela della dignit\u00e0 del lavoro e, pi\u00f9 in generale, di ogni persona. Il profondo rispetto verso le nostre Umane Risorse va di pari passo con la ricerca di un sano ed equilibrato sviluppo, in cui non si perda mai di vista la centralit\u00e0 della persona umana. Dignit\u00e0 morale ed economica del lavoro: il grande valore dell\u2019artigianalit\u00e0 e del lavoro operaioIl 2023 segna un traguardo importante anche in termini di Umane Risorse che animano la vita dell\u2019azienda: ab-biamo oltre 2.500 dipendenti diretti, numero che ci aspettiamo crescer\u00e0 ulteriormente nel 2024 in relazione allo sviluppo delle attivit\u00e0.Circa la met\u00e0 delle nostre umane risorse opera in Italia, specializzata principalmente nella parte produttiva ed artigianale, mentre la restante met\u00e0, focalizzata nella parte commerciale, \u00e8 distribuita nei diversi Paesi del mondo.Nel corso del 2023 l\u2019azienda ha continuato a dedicare un\u2019altissima attenzione all\u2019idea di Capitalismo Umanistico e Umana Sostenibilit\u00e0. Nel segno della continuit\u00e0 con quelli che sono valori per noi imprescindibili, si perpetua l\u2019impegno nella ricerca di un \u201cgiusto profitto\u201d, di una \u201cgiusta crescita\u201d, di un \u201cgiusto equilibrio\u201d. Il giusto profitto presuppone anche il giusto riconoscimento del valore centrale\u00a0delle figure direttamente coinvolte nel lavoro manuale, nello specifico i nostri stimati operai e artigianiL\u2019amore per la nostra bella fabbrica e la custodia della filiera produttivaIl tema del profitto equilibrato trova infatti espressione concreta nell\u2019attenzione ai salari dei nostri stimati artigiani e operai. L\u2019impresa ritiene che il salario rappresenti un nobile mezzo per il perseguimento di un altrettanto nobile fine, cos\u00ec come la tutela della dignit\u00e0 del lavoro si esprime imprescindibilmente anche attraverso la cura rivolta ai luoghi dedicati alla vita lavorativa. \u00c8 grande, infatti, l\u2019attenzione che la nostra Casa di Moda ha riservato alla bellezza, all\u2019accoglienza e alla pulizia degli spazi lavorativi e\u00a0produttivi; da qui nacque il progetto della Bella Fabbrica di Solomeo, con ampi spazi ordinati e curati, affacciati su fontane e aree verdi, perch\u00e9 pensiamo che \u201cun luogo bello e ordinato favori-sca il genio e la creativit\u00e0\u201d, nonch\u00e9 un circolo virtuoso tra stima, responsabilit\u00e0 e amabilit\u00e0.Crediamo fortemente nel grande valore della fabbrica come luogo di alta creativit\u00e0 e qualit\u00e0. Lo stesso Bru-nello Cucinelli ama spesso ricordare le parole di un grande imprenditore italiano e fondatore d\u2019industria, Leonar-do Del Vecchio, che sottolineava la necessit\u00e0 che una fabbrica, oltre che efficiente, debba essere appunto anche \u201cbella\u201d.La nostra attenzione alla cura degli ambienti di lavoro si estende all\u2019intera filiera produttiva, composta da oltre 400 laboratori artigianali. Essi costituiscono il fulcro centrale della produzione delle nostre collezioni ad altissi-mo tasso di artigianalit\u00e0, in quanto oltre il 50% della produzione viene creata a mano con ago, filo e forbici. Come d\u2019abitudine, siamo riusciti a garantire i fabbisogni di materie prime anticipando il pi\u00f9 possibile le richieste ai partner industriali in un rapporto di grande collaborazione, rispetto e conoscenza reciproca. La grande reattivit\u00e0 della nostra filiera corta e interamente italiana ha poi permesso di \u201cnormalizzare\u201d un aumento dei volumi prodotti pi\u00f9 veloce di quanto sperimentato in passato.La crescita costante della nostra filiera \u00e8 motivo di grande soddisfazione per l\u2019impresa. Intatto rimane l\u2019apporto artigianale che la caratterizza, e riteniamo che il rapporto di vicinanza reciproca \u2013 territoriale quanto relazionale \u2013 costituisca un valore aggiunto per la natura delle collezioni, per l\u2019allure del brand e per il suo posizionamento, coerentemente con la sua idea di lusso.La crescita equilibrata degli spazi industrialiNegli anni, la costante ed armoniosa crescita degli spazi aziendali si \u00e8 sviluppata coerentemente con la relazione che lega la filosofia d\u2019impresa al paesaggio che circonda Solomeo. In ogni fase, i principi che hanno guidato lo sviluppo sono stati strettamente legati all\u2019amore per il territorio e alla custodia dell\u2019armonia con la natura e tra le\u00a0persone.Ripercorrendo le tappe fondamentali dello sviluppo industriale, Brunello Cucinelli aveva inizialmente acquista-to e restaurato il castello diroccato di Solomeo, per donargli nuova vita come cuore di una moderna fabbrica.Per far fronte alla prima espansione dell\u2019azienda, \u00e8 stato poi \u00a0acquisito un \u00a0vecchio opificio degli\u00a0anni \u201860 nella valle antistante il borgo, reso efficiente e \u00a0contemporaneo sempre a seguito di \u00a0restauro. Nel 2013 \u00a0la crescita ha comportato l\u2019espansione della fabbrica, attraverso l\u2019acquisizione di spazi industriali di terzi adiacenti alla fabbrica, che ospitavano magazzini e edifici industriali in disuso, in seno a un grande progetto di abbellimento della valle definito \u201cperiferia amabile\u201d.L\u2019ampliamento della sede di SolomeoAlle porte di Solomeo sono attualmente in corso i lavori di riqualificazione di una grande area di otto ettari, il cui acquisto era stato finalizzato all\u2019inizio del 2022, per l\u2019ampliamento delle strutture dell\u2019azienda. Il progetto di recupero dell\u2019area, in passato sede di un compendio industriale, costituisce un\u2019ulteriore fortificazione del legame dell\u2019impresa con il territorio e con la comunit\u00e0. La completa riqualificazione, ora in corso, e il piano di riconversione edilizia permetteranno di aggiungere progressivamente fino a circa 40 mila mq, oltre ai servizi connessi e spazi esterni.La posizione strategica, collocata nelle immediate vicinanze del nostro borgo, permette quindi di espandere lo spazio aziendale accompagnando la crescita dell\u2019azienda negli anni a venire; contestualmente sar\u00e0 possibile pro-seguire nell\u2019attivit\u00e0 di abbellimento della periferia, nella quale viene sempre seguito l\u2019approccio del ricostruire e rinnovare, piuttosto che quello di occupare nuovi spazi.La nuova fabbrica a PenneIl 22 novembre 2023\u00a0\u00e8 stato ufficialmente presentato al pubblico l\u2019importante progetto volto alla realizzazione di una nuova, \u201cbella fabbrica\u201d di capispalla e abiti sartoriali maschili a Penne, localit\u00e0 abruzzese nota quale distretto di eccellenza nella sartoria artigianale da uomo.Il nuovo stabilimento vedr\u00e0 la luce nella primavera del 2025 ed occuper\u00e0 una superficie produttiva di 4500 mq, potendo ospitare fino a circa 350 artigiani specializzati. Il progetto, coerentemente con gli ideali che da sempreispirano l\u2019azienda di Solomeo, ambisce a valorizzare il territorio locale in virt\u00f9 di una visione d\u2019impresa di lungo periodo, sia per quanto concerne l\u2019occupazione che per l\u2019ambiente. In attesa del completamento del nuovo stabilimento, l\u2019attivit\u00e0 \u00e8 stata avviata in un opificio concesso in locazione, con l\u2019impiego a tempo pieno di 75 maestranze; l\u2019obiettivo \u00e8 quello di arrivare a 100 entro la fine del 2024. Cos\u00ec ha commentato Brunello Cucinelli:\u201cPenne rappresenta un luogo speciale, dove la tradizione della pi\u00f9 raffinata artigianalit\u00e0 italiana si \u00e8 espressa al meglio nella realizzazione e nella confezione di abiti maschili; per questo ci piacerebbe contribuire ad un futuro radioso per questa amabile tradizione, unendo le sapienze artigianali d\u2019eccellenza abruzzese e umbra. [\u2026] Cer-cheremo di creare tutte le giuste condizioni affinch\u00e9 i nostri artigiani di oggi e di domani possano rinnovare la pi\u00f9 affascinante creativit\u00e0 sartoriale italiana, cos\u00ec grandemente ammirata in tutto il mondo\u201d.Chanel insieme a Brunello Cucinelli nel prestigioso Lanificio Cariaggi CashmereCon l\u2019accordo siglato lo scorso 23 maggio 2023, la prestigiosa Maison Chanel ha acquisito una partecipazione di minoranza nel prestigioso Cariaggi Lanificio S.p.A., eccellenza nella fornitura e lavorazione del cashmere della pi\u00f9 alta qualit\u00e0. Aseguito di questa operazione la partecipazione di Brunello Cucinelli nel Lanificio Cariaggi \u00e8 passata dal 43% al 24,5%; con la cessione del 6% del capitale da parte della famiglia Cariaggi a Chanel, il capitale sociale della societ\u00e0 risulta ora posseduto dalla famiglia Cariaggi per il 51% e da Brunello Cucinelli e Chanel\u00a0per il 24,5% ciascuno.Questo progetto onora particolarmente la nostra Casa di Moda, anche perch\u00e9 per la prima volta la prestigiosissima Chanel,\u00a0\u201cpunto di riferimento nello stile, nel modo di fare e nella gentilezza\u201d, collabora insieme a un altro brand\u00a0all\u2019interno di un\u2019azienda produttiva, condividendo la stessa lettura\u00a0del valore dell\u2019esclusivit\u00e0 e dell\u2019artigiana-lit\u00e0 nella fascia altissima del mercato del lusso. Crediamo inoltre che questo accordo possa contribuire alla protezione e all\u2019ulteriore sviluppo di un simbolo dell\u2019eccellenza\u00a0manifatturiera\u00a0italiana nel mondo quale \u00e8 Cariaggi. Brunello Cucinelli, in occasione della firma, aveva cos\u00ec commentato:\u00abSono particolarmente contento di questa giornata di un\u2019importanza davvero storica. L\u2019intesa che abbiamo rag-giunto rappresenta uno splendido diadema che va a impreziosire il valore dell\u2019intera filiera italiana, enormemente gratificata dal fatto che una Maison di assoluta eccellenza della moda mondiale come Chanel abbia scelto di inve-stire nel Made in Italy condividendo con noi il bellissimo \u201cProgetto Lanificio Cariaggi\u201d. Considero perci\u00f2 quello di oggi un gioioso giorno di festa, al quale crediamo seguiranno anni pieni di grandi soddisfazioni, in virt\u00f9 di questa collaborazione molto, molto speciale. Con Chanel, del resto, siamo al cospetto di una vera e propria icona internazionale di stile, di eleganza e di bellezza; e sono immensamente onorato che abbiano deciso di lavorare proprio con noi. Questa intesa, ne sono sicuro, per tutti noi costituir\u00e0 il miglior lievito possibile per una magnifica crescita umana, prima ancora che professionale, per i prossimi decenni. In virt\u00f9 di tutti questi elementi cos\u00ec sani e concreti, ringrazio di cuore la stimata Famiglia Cariaggi, cui io e i miei famigliari siamo da sempre legati in un virtuoso rapporto di valori condivisi, e l\u2019altrettanto stimato Bruno Pavlovsky, Fashion President della pregiata Maison francese, che dona a questo memorabile accordo un valore aggiunto di grande bellezza\u00bb.CREAZIONE DEL PRODOTTO ED ESCLUSIVIT\u00c0Alta Artigianalit\u00e0La nostra industria e Casa di Moda \u00e8 nata con l\u2019obiettivo di realizzare manufatti di alta qualit\u00e0 e artigianalit\u00e0,espressione di esclusivit\u00e0 tanto nei materiali quanto nella loro lavorazione e confezionamento, nel tentativo di dare vita a capi destinati a durare nel tempo e tramandabili tra generazioni.Riteniamo che, per il mercato del lusso, la principale attrattiva sia rappresentata dalla ricerca di prodotti ad alto contenuto artigianale, espressione di autenticit\u00e0 ed esclusivit\u00e0, moderni e contemporanei. Inoltre, la rinnova-ta attenzione alla sostenibilit\u00e0, tema sempre pi\u00f9 importante anche per gli anni venturi, ha ulteriormente valoriz-zato la ricerca da parte dei clienti di un prodotto \u201cben fatto\u201d e destinato a durare nel tempo.Nello sviluppo delle nostre collezioni le preziose competenze di esperti artigiani sono costantemente consultate e stimolate, secondo un circolo creativo virtuoso, grazie alla collaborazione con i team creativi, generando cos\u00ec un rapporto di reciproco arricchimento. Il valore di questa collaborazione ha permesso di collocare il prodotto al centro dell\u2019attivit\u00e0 della nostra Casa di Moda, e di fondare sulla sua qualit\u00e0 intrinseca il posizionamento nel segmento del lusso assoluto.A\u00a0garanzia della qualit\u00e0 artigianale delle collezioni, offriamo sempre a tutti i clienti l\u2019opportunit\u00e0 di riparare e rinnovare i capi, al fine di prolungarne la vita, solidificare il rapporto di fiducia e ridurre lo spreco, nel desiderio che i manufatti frutto di mani sapienti si possano anche lasciare in eredit\u00e0.Manufatti d\u2019EccellenzaLo sviluppo delle collezioni, i risultati delle vendite e l\u2019attenzione ricevuta dagli addetti ai lavori hanno inoltre posto il focus su un segmento di offerta che costituisce una parte speciale delle collezioni ready-to-wear, quello dei capi pi\u00f9 artigianali e di pi\u00f9 complessa creazione.Queste caratteristiche produttive, messe a punto dopo importanti fasi di ricerca e sperimentazione, comportano necessariamente un costo rilevante per \u00a0il prodotto finale, \u00a0con il cliente \u00a0che comprende pienamente \u00a0il valore di questi manufatti d\u2019eccellenza, consapevole della loro altissima qualit\u00e0, esclusivit\u00e0, e della costante attenzione dell\u2019impresa alla ricerca del giusto profitto.Inoltre, le speciali lavorazioni totalmente manuali, oppure effettuate con sofisticate tecniche innovative, comporta-no un carattere di irripetibilit\u00e0 che garantisce di per s\u00e9 il valore unico di ogni elemento.Equilibrio tra le collezioni Donna e UomoL\u2019impresa lavora con continuit\u00e0 al consolidamento del gusto e alla ricerca di un ponderato equilibrio tra lo stile delle collezioni Uomo e Donna, in quanto ritiene altamente significativa la riconoscibilit\u00e0 distintiva del prodot-to, indipendentemente se maschile o femminile, come frutto del savoir-faire e dell\u2019estetica caratteristica del brand Brunello Cucinelli.Tale riconoscibilit\u00e0 ha anche il notevole compito di bilanciare l'assenza o la presenza minimale del logo del brand, altro elemento distintivo della proposta Brunello Cucinelli. Riteniamo che la nostra identit\u00e0 ed il nostro stile risie-dano nei piccoli particolari, nei dettagli artigianali e, ovviamente, nella fondamentale capacit\u00e0 di abbinamento\u00a0dei prodotti.C\u2019\u00e8 grande soddisfazione per i risultati e gli apprezzamenti rivolti alle collezioni nel corso dell\u2019anno, in particolare attraverso le numerose testimonianze di gradimento che abbiamo ricevuto tanto dalla stampa specializzata quanto da clienti e amici del brand. Un aspetto che ci teniamo a sottolineare, fonte di sentita gratificazione, riguarda il giudizio da parte dei clienti che percepiscono l\u2019appeal contemporaneo delle collezioni, le quali appaiono \u201cfresche\u201d e chic.La nostra idea di \u201cLicenza Contemporanea\u201dEyewearNel 2023 \u00e8 entrato in vigore l\u2019accordo decennale esclusivo di \u201clicenza contemporanea\u201d con EssilorLuxottica\u00a0inerente alla progettazione, produzione e distribuzione di occhiali da vista e da sole \u201cBrunello Cucinelli\u201d.Tale accordo ha rappresentato l\u2019evoluzione naturale\u00a0di quella partnership che aveva visto nel 2021 la prima capsule di occhiali in collaborazione Brunello Cucinelli e Oliver Peoples, con il lancio della prima collezione a marchio Brunello Cucinelli nel marzo 2024.Crediamo che la contemporaneit\u00e0 di questa licenza abbia permesso un ulteriore importante sviluppo della colle-zione Eyewear, ancora pi\u00f9 focalizzata sul gusto distintivo del brand. Il team creativo di Solomeo ha collaborato direttamente con EssilorLuxottica per lo sviluppo dei prototipi e per il monitoraggio di tutte le fasi correlate alla produzione di occhiali esclusivamente Made In Italy.La presentazione della collezione Eyewear nel mese di marzo 2024 rappresenta il coronamento di questo lavoro ed un altro passo significativo verso la definizione ed il perfezionamento di quella proposta total look per Uomo e Donna cos\u00ec centrale nella fisionomia del brand.Un \u00a0aspetto fondamentale \u00a0di \u00a0questa \u201cLicenza Contemporanea\u201d \u00a0\u00e8 \u00a0inoltre la \u00a0fondamentale \u00a0collaborazione nella distribuzione dei manufatti, mirata ad individuare gli spazi pi\u00f9 adatti ed esclusivi all\u2019interno dei quali presentare le collezioni eyewear, con una presenza limitata alle nostre boutique monomarca, agli spazi pi\u00f9 prestigiosi di EssilorLuxottica, e agli ottici indipendenti di maggior rilievo.FragranzeIl 28 marzo 2023 a Milano, in una conferenza stampa con numerosi giornalisti e addetti ai lavori, sono stati uffi-cialmente presentati i due nuovi profumi nati dalla creativit\u00e0 della Casa di Moda. I profumi \u201cBrunello Cucinelli pour Femme\u201d\u00a0e\u00a0\u201cBrunello Cucinelli pour Homme\u201d nascono dalla collaborazione con l\u2019azienda EuroItalia, eccellenza italiana guidata dalla famiglia Sgariboldi dalla spiccata vocazione internazio-nale, specializzata nella creazione e distribuzione di fragranze dei marchi del lusso.Le due fragranze contribuiscono ad arricchire la collezioni ready-to-wear per Donna e per Uomo e, pi\u00f9 in gene-rale, l\u2019interpretazione del concetto di lifestyle del nostro brand, andando ad aggiungere un ulteriore tassello alla definizione di un gusto distintivo, basato sempre sulla selezione di materiali di altissima qualit\u00e0, sulla creativit\u00e0 artigianale e sulla ricerca di uno stile equilibrato e senza tempo.Entrambe le creazioni nascono da un lavoro sinergico ed estremamente accurato, iniziato nel 2019 e sviluppato con i sapienti nasi profumieri Daphn\u00e9 Bugey e Olivier Cresp. I feedback sul prodotto sono stati sin da subito di altissimo valore, e con grande onore che la Casa di Moda ha ac-colto la preferenza accordatale dagli importantissimi clienti multibrand, che hanno giudicato le nostre fragranze\u00a0moderne e contemporanee.A livello di prodotto, per queste prime due referenze, la nostra ricerca \u00e8 stata guidata dal desiderio di trasferire in note olfattive l\u2019identit\u00e0 di marca, dando origine ad un prodotto \u201cessenziale\u201d e capace di rappresentarci nel tempo, come se fosse un \u201cgirocollo di cashmere\u201d. Crediamo che il riscontro generale rafforzi l\u2019idea di essere riusciti ad attivare un nuovo senso, coerentemente con la sobriet\u00e0, la qualit\u00e0 e l\u2019esclusivit\u00e0 naturalmente associate al nostro brand.Brunello Cucinelli ha cos\u00ec commentato il lancio della nuova linea lo scorso 28 marzo 2023: \u00abSono particolarmente lieto di annunciare la nuova produzione, che vede aggiungere alla linea di eleganza della nostra Casa di Moda due profumi, uno per donna e uno per uomo. Diversi anni fa, quando scomparve un mio carissimo amico che produceva essenze aromatiche, un\u2019anima bella, sognai che un giorno avrei dedicato a lui un nuovo prodotto che lo ricordasse. Oggi rendo reale quel sogno, che non ho mai abbandonato per tutti gli anni [\u2026]. Mi piace pensare che un profumo moderatamente utilizzato sia come una carezza, che insieme alla fiducia dona alla persona umana una visione a colori del mondo\u00bb.La Scuola di Alto Artigianato Contemporaneo per le Arti e i Mestieri di SolomeoConsideriamo da sempre la formazione attraverso le scuole dei mestieri un tema di grande importanza, da seguire e curare con particolare attenzione. In linea con la Filosofia Umanistica, crediamo fortemente nei giovani e nella loro capacit\u00e0 di apprendere la tradizione e al tempo stesso stimolare nuova creativit\u00e0. Attraverso energie fresche e vivaci sensibilit\u00e0, abbiamo l\u2019occasione di dedicare nuova cura ai dettagli, di guardare con occhi nuovi ai criteri del nostro lavoro, e di insegnare i valori che abbiamo coltivato affinch\u00e9 siano a loro volta trasmessi.Nel segno di queste riflessioni, nel corso degli anni sono stati ampliati i corsi della Scuola di Alto Artigianato Contemporaneo, inaugurata nel 2013 a Solomeo e per la quale abbiamo ricevuto tantissime richieste da parte di giovani da tutta Italia e non solo. Ci riempie di soddisfazione la constatazione di aver fornito un punto di riferi-mento per tutti i giovani che vogliano apprendere un mestiere che, purtroppo e con grave rischio, \u00e8 stato per lungo tempo trascurato e considerato come \u201cinferiore\u201d ad altri. Sin dalla fondazione della Scuola di Arti e Mestieri di Solomeo, l\u2019obiettivo principale \u00e8 stato quello di restituire dignit\u00e0 a questi mestieri, affiancando maestri altamente qualificati, mettendo a disposizione spazi curati, e offrendo una giusta \u201cretribuzione\u201d agli apprendisti, proprio come nelle botteghe rinascimentali che hanno funto da ispirazione.L\u2019impresa considera inoltre la Scuola un vero e proprio investimento per l\u2019avvenire, un grande progetto a lungo termine pensato per i nostri futuri artigiani i quali, apprendendo adesso, interpreteranno in futuro il prezioso ruo-lo di sapienti custodi della creativit\u00e0 manuale. I frutti che gi\u00e0 da tempo abbiamo raccolto da questo lavoro sono insostituibili e ne siamo davvero onorati.POSIZIONAMENTO E MERCATOEsclusivit\u00e0, protezione e posizionamento nel lusso assolutoLa Casa di Moda considera il segmento pi\u00f9 alto del mercato del lusso il proprio mercato di riferimento, stori-camente meno volatile e costantemente sostenuto da una domanda esigente, alla ricerca di un prodotto contempo-raneo e della pi\u00f9 alta qualit\u00e0.Crediamo che l\u2019immagine di esclusivit\u00e0 del brand sia strettamente connessa alla tutela dell\u2019alta qualit\u00e0 artigiana-le delle collezioni e alla valorizzazione del lifestyle italiano, e la percezione di esclusivit\u00e0 rappresentino elementi centrali all\u2019interno del mondo e del mercato contemporaneo.\u201cCustodire il brand\u201d significa preservarne l\u2019allure attraverso una comunicazione discreta e connessa ai valori identificativi dell\u2019azienda, concentrare l\u2019offerta in location di primissimo livello, riservare una costante attenzio-ne all\u2019ammodernamento di tutti gli spazi, curare la presenza digitale in linea con i sobri principi comunicativi che da sempre ci hanno contraddistinto.Ci sembra di percepire oggi in moltissime categorie una ricerca dell\u2019alto di gamma, che sostiene in modo parti-colarmente efficace i brand dal posizionamento pi\u00f9 prestigioso. In questo contesto, l\u2019idea di non sovra-esporre il prodotto e di proteggere il nostro brand ci sembra averne aumentato il fascino e l\u2019attrattivit\u00e0.La centralit\u00e0 dell\u2019offerta di prodotto Ready to WearLa maggiore esposizione e visibilit\u00e0 che accompagna la vita delle persone ha progressivamente incrementato l\u2019at-tenzione al modo di presentarsi agli altri, dando sempre maggiore centralit\u00e0 alla categoria del ready to wear (84% dei ricavi totali), fondamentale\u00a0nel definire l\u2019immagine di una persona; gli accessori pesano il 16% dei ricavi totali, contribuendo all\u2019offerta total look del brand.Riteniamo che la centralit\u00e0 del prodotto nell\u2019attivit\u00e0 aziendale e il posizionamento nel mondo del lusso ci abbia permesso di rispondere efficacemente al diffuso desiderio di \u201cvestirsi bene\u201d, trend ora pi\u00f9 che mai trasversale in quanto espresso sia da clienti con pi\u00f9 esperienza sia dai pi\u00f9 giovani.La centralit\u00e0 di un prodotto Ready to Wear orientato verso un\u2019\u201celeganza contemporanea\u201d, unita alla proposta di look attentamente studiati e di un lifestyle completo, pensiamo ci permetta di proporre al cliente un\u2019offerta a 360 gradi, fresca e al tempo stesso distintiva. A\u00a0ci\u00f2 si accompagna \u00a0la grande \u00a0attenzione riservata \u00a0al rinnovamento delle vetrine e alla specificit\u00e0 \u00a0di ciascuna piazza, elementi che crediamo abbiano contribuito al costante aumento del numero di clienti finali registrato nell\u2019ultimo anno.Equilibrio e Complementarit\u00e0 tra i canali di venditaUn aspetto che l\u2019impresa considera di notevole rilevanza, in relazione alla qualit\u00e0 delle vendite, riguarda l\u2019equili-brio tra i canali distributivi (retail, wholesale e online), tra le aree geografiche (Italia, Europa, Americhe e Asia) e tra le categorie merceologiche, compreso il bilanciamento dell\u2019offerta tra le collezioni femminili e maschili.Sulla scia di quanto avvenuto nel 2022, anche il 2023 ha visto nella complementarit\u00e0 e nella sinergia tra il canale wholesale ed il retail due elementi fondamentali, che ci hanno permesso di considerare come \u201cdomestici\u201d anche i paesi pi\u00f9 lontani, e di intercettare la crescente domanda sia nelle grandi capitali che nelle citt\u00e0 di provincia e nelle localit\u00e0 resort.Il canale multimarca ha vissuto un altro anno di grande vivacit\u00e0 operativa e progettuale. Si registra una crescita molto\u00a0positiva della nostra performance nei pi\u00f9 importanti multibrand e Specialty Stores del lusso per tutte le aree geografiche, con il numero di porte complessivo sostanzialmente invariato. I risultati raggiunti hanno certa-mente beneficiato della necessit\u00e0 dei nostri partner di soddisfare una forte domanda del cliente finale, con conse-guenti tempistiche rapide di consegna che pensiamo di essere stati in grado di soddisfare. Per quanto riguarda il canale retail, anche quest\u2019anno abbiamo fortemente investito nell\u2019esclusivit\u00e0 del network delle nostre boutique, con selezionate e prestigiose aperture, alcuni ampliamenti e riposizionamenti in importanti citt\u00e0.L\u2019e-commerce come vetrina sul mondoCanale fisico e canale digitale sono ora pi\u00f9 che mai complementari, ciascuno indispensabile per conseguire uno sviluppo articolato e diversificato della nostra distribuzione e \u2013 fine altrettanto se non pi\u00f9 importante \u2013 allo scopo di diffondere efficacemente l\u2019immagine e i valori del brand in tutto il mondo e in maniera trasversale. Il canale digitale intende offrire un\u2019esperienza quanto pi\u00f9 comoda, lineare e completa per l\u2019approccio alla filosofia e ai manufatti del brand. L\u2019e-commerce \u00e8 stato concepito come un flagship digitale a livello mondiale, dotato di un ampissimo assortimento, che funge anche da strumento di presentazione e rappresentazione digitale delle collezio-ni dell\u2019azienda, della sua immagine e creativit\u00e0, del suo lifestyle. Il costante aggiornamento e monitoraggio della struttura del sito e della sua user experience ci permette di offrire al cliente un\u2019immagine sempre fresca, valorizzata da una navigazione semplice e coerente e supportata inoltre da un team di customer care che opera direttamente da Solomeo. In questo modo, \u00a0l\u2019impresa conta \u00a0di offrire un\u2019esperienza \u00a0di acquisto \u00a0e \u00a0di conoscenza \u00a0delle collezioni coerente rispetto a quella del negozio, allo stesso modo calorosa e dedicataIDENTIT\u00c0 DEL GUSTO E RICONOSCIBILIT\u00c0Tra i tratti peculiari del brand vi \u00e8 certamente l\u2019identit\u00e0 del gusto, che oltre a rappresentare un certo modo di inten-dere e realizzare i manufatti si basa inoltre su una sapiente combinazione degli stessi al fine di creare la proposta di look completi, bilanciati e inediti, cha appaiano sempre freschi agli occhi dei clienti. Crediamo che la riconosci-bilit\u00e0 del gusto costituisca un tratto saliente dell\u2019esclusivit\u00e0 e del suo posizionamento nel settore del lusso assoluto.I riconoscimenti del nostro LifestyleRiteniamo che i prestigiosi premi e riconoscimenti accordati a Brunello Cucinelli negli ultimi anni costituiscano una conferma della riconoscibilit\u00e0 del gusto e del lifestyle che abbiamo sviluppato nel corso degli anni. Nel set-tembre 2021, per \u201cil suo credo nel capitalismo umanistico e per aver dato lustro all\u2019eccellenza italiana nel mondo\u201d, Brunello Cucinelli aveva ricevuto a Londra dal magazine British GQ\u00a0il premio come \u201cDesigner of the Year\u201d, che ha fruttato una grandissima visibilit\u00e0 in termini di immagine nei due anni successivi. Nello stesso anno, Brunello Cucinelli aveva inoltre ricevuto l\u2019invito a parlare dinanzi ai leaders mondiali riuniti a Roma per il G20, dove aveva rappresentato il suo sogno di tornare a credere in un nuovo armonioso rispetto del pianeta e di conseguire la piena dignit\u00e0 morale ed economica dell\u2019essere umano.Neiman Marcus Fashion Award\u00c8 con profondo onore che nel dicembre 2022 avevamo poi accolto la comunicazione di essere stati selezionati per il prestigioso riconoscimento \u201cNeiman Marcus Fashion Award for Distinguished Service in the field of Fashion\u201d per il 2023. Questo premio viene assegnato da Neiman Marcus, a partire dagli anni \u201930 del secolo scorso, alle figure che nel mondo hanno maggiormente influenzato la moda, tra cui Coco Chanel, Christian Dior, Valenti-no, Giorgio Armani, Miuccia Prada e Karl Lagerfeld.La cerimonia di premiazione si \u00e8 svolta il 6 marzo\u00a02023 a Parigi, durante la Fashion Week. Questo riconoscimento ha coronato una partnership di lunghissima durata e di reciproco successo, basata su una comune stima e su un\u2019in-terazione costante. Senza dubbio, crediamo che tutto ci\u00f2 abbia incrementato ulteriormente la visibilit\u00e0 e l\u2019allure del nostro marchio e delle nostre proposte di moda di alto pregio che, ci sembra, ottengano sempre maggiore e benevola stima in tutto il mondo.Con queste parole Brunello Cucinelli ha commentato il prestigioso premio:\u00abSono immensamente grato ai miei stimatissimi Geoffroy van\u00a0Raemdonck e Lana Todorovich, che in questo deter-minato periodo storico hanno l\u2019onore di rappresentare Neiman Marcus, una delle pi\u00f9 alte espressioni della moda e del lusso nel mondo, ma anche un\u2019icona di stile di vita e di eleganza. Vorrei altres\u00ec ringraziare tutte le persone di Neiman che durante i venti anni di collaborazione ho potuto ammirare come esseri umani di grande umanit\u00e0, oltre ad apprezzarli come professionisti molto speciali. Mi sento particolarmente onorato e mi piace pensare a questo premio come a un alto riconoscimento che rende merito alla gente di Solomeo, alle mani creative della migliore tradizione artigiana italiana che con la loro quotidiana dedizione hanno costruito insieme alla mia famiglia e a tutti i miei collaboratori \u201cIl Sogno di Solomeo\u201d. Nel lavoro, come nella vita, abbiamo sempre cercato di farci ispirare dai valori del Capitalismo Umanistico, legati alla Umana Sostenibilit\u00e0, nel rispetto dell\u2019essere umano e in armonia con l\u2019intero Creato. Grazie, grazie di cuore\u00bb.GQ Designer of the YearIl 7 dicembre, Brunello Cucinelli ha infine ricevuto in Cina un altro importantissimo riconoscimento per i valori dell\u2019alto artigianato e della dignit\u00e0 del lavoro manuale, nel segno del genio italiano e dei valori dell\u2019Umana Soste-nibilit\u00e0 e del Capitalismo Umanistico: il prestigioso premio \u201cGQ\u00a0Designer of the Year 2023\u201d. Questo autorevole riconoscimento \u00e8 stato assegnato a Brunello Cucinelli da parte della rinomata rivista di moda maschile GQ China \u201cper essersi distinto come creatore di tendenze nella moda e nel lifestyle\u201d.La cerimonia \u00e8 stata preceduta il giorno prima da una conferenza in cui Brunello Cucinelli ha trattato alcuni grandi temi etici e filosofici di vita, quali l\u2019equilibrio tra il lavoro e la sfera privata, di fronte ad una platea popolata da importantissimi influencer e celebrities cinesi.Brunello Cucinelli ha cos\u00ec commentato il premio ricevuto:\u201cCon vivo sentimento ringrazio tutto il team di GQ, a partire da Roger Lynch, Will Welch, Gill Zhou e Rocco Liu. Quelli appena trascorsi sono stati due anni molto speciali per la vita della nostra Casa di Moda, anni illuminati da eventi commoventi, come l\u2019invito a parlare ai grandi della Terra in occasione del G20 dedicato ai problemi del Clima, e da illustri premi come quello ricevuto a Londra da British GQ nel 2021 e il Neiman Marcus Fashion Award ricevuto a Parigi lo scorso marzo; ma una grande commozione \u00e8 quella che tocca oggi il mio cuore per questo formidabile premio della Rivista GQ China, che mi onora sia per la motivazione di \u201ccreatore di tendenze nella moda e nel Lifestyle\u201d sia perch\u00e9 proviene da una terra da me molto stimata. Dedico questo premio a tutti i giovani dell\u2019umanit\u00e0, e a loro dico: mi raccomando, sentitevi sentinelle del creato! Non volgete le spalle alla povert\u00e0, ritrovate un giusto equilibrio tra la vita e il lavoro, tra la mente, l\u2019anima e il corpo. Abbiate un moderato rapporto con le giuste ore di connessione, perch\u00e9 potrebbe rubarci l\u2019anima che il creato ci ha dato. E come mio padre disse a me per tanto tempo, vi esorto ad essere persone per bene, modulando armonicamente tra il profitto e il dono. Sorridete alla vita! Quando l\u2019animo \u00e8 pesante, quando qualcosa non vi riesce, quando qualcuno vi umilia uscite all\u2019aperto e volgete gli occhi al cielo e alle stelle e tutto si riequilibrer\u00e0. Un antico proverbio cinese di 2500 anni fa ci dice: \u201cse vuoi il raccolto a un anno, coltiva il riso: se vuoi un raccolto a dieci anni, pianta il melo; ma se vuoi un risultato a cento anni, allora educa l\u2019umanit\u00e0\u201d. Ho sempre seguito queste parole\u00bb. La Casa di Moda attribuisce a questi nobili riconoscimenti, fra gli altri, anche il valore di testimonianza dell\u2019or-mai diffusa riconoscibilit\u00e0 della sua distintiva idea di Lifestyle, grazie alla quale la proposta del brand esercita il suo fascino spiccatamente italiano. Essere riconosciuti globalmente come interpreti di una peculiare filosofia del lifestyle contemporaneo costituisce per noi un traguardo importante, auspicato sin dagli albori dell\u2019evoluzione del brand da specialista del prodotto di maglieria a realt\u00e0 in grado di proporre un\u2019offerta Pr\u00eat-\u00e0-porter esclusiva. La continua ricerca \u00a0di nuovi \u00a0trend, lo sviluppo e l\u2019innovazione nello stile, parallelamente all\u2019affinamento delle tecniche artigianali della tradizione, ci hanno permesso di rivolgerci ad un consumatore sofisticato e moderno, in grado di riconoscere quanto non solo il prodotto finale, ma anche tutte le boutique e gli spazi in cui il brand si presenta al Mondo siano un riflesso di una caratteristica idea di lifestyle a 360 gradi.LA NOSTRA IDEA DI OSPITALIT\u00c0Da sempre il concetto di ospitalit\u00e0 costituisce un valore fondamentale per la Casa di Moda: abbiamo sempre cer-cato di accogliere il cliente come fosse un nostro ospite, di offrire una garbata attenzione per farlo sentire a proprio agio e per condividere un momento di scambio sincero, sereno e umano. Proviamo a trasmettere in tutti i nostri spazi il medesimo senso di ospitalit\u00e0 che offriamo nel borgo di Solomeo.BoutiqueNel corso degli anni l\u2019azienda ha dedicato un\u2019attenzione speciale alla valorizzazione della rete di boutique, af-finch\u00e9 ogni spazio possa essere espressione di un\u2019atmosfera serena ed accogliente, che unisca il piacere di una sensazione familiare e domestica con la capacit\u00e0 di comunicare empaticamente al cliente la filosofia e il fascino dei prodotti di Solomeo.Tutte le boutique sono state dotate di piccoli bar, secondo la disponibilit\u00e0 delle differenti location, con ampie sedutee librerie: aree non strettamente destinate alla vendita, dedicate al piacere della permanenza dei clienti e degli ospiti.Cerchiamo cos\u00ec di comunicare un concetto di ospitalit\u00e0, cos\u00ec come viene intesa in Italia e nel nostro borgo di So-lomeo, in quanto riteniamo fondamentale nutrire l\u2019esperienza all\u2019interno delle boutique con sensazioni autentiche e con l\u2019idea di un lusso garbato e umanamente sostenibile.L\u2019ispirazione alla base di tutte le nostre boutique \u00e8 rappresentata dall\u2019idea di una casa accogliente, nella quale gli store manager hanno il ruolo di \u201cpadroni di casa\u201d e ambasciatori del brand, attenti a tutti quei dettagli che con-tribuiscono a rendere l\u2019atmosfera familiare e calorosa.Anche nelle boutique pi\u00f9 piccole, cerchiamo di creare uno spazio per offrire un piccolo servizio di bar e caffetteria come segno di cura verso il cliente, e al tempo stesso come espressione di un lifestyle distintamente italiano, che celebra il piacere dell\u2019incontro con l\u2019offerta di un caff\u00e8 o di un piccolo rinfresco.Visual merchandisingConnaturato all\u2019offerta di un lifestyle completo, il valore dell\u2019allestimento, della cura degli ambienti e di tutte leattivit\u00e0 di visual merchandising rappresenta un punto fondamentale dell\u2019immagine del brand.Crediamo che il visual merchandising assuma l\u2019importantissimo ruolo di valorizzare la percezione estetica delle collezioni e di ambienti perfettamente in armonia, e al tempo stesso di trasmettere la filosofia del brand. In maniera coerente ed armonica, in tutti gli spazi nel mondo, l\u2019allestimento ha l\u2019obiettivo di ricreare l\u2019atmosfera\u00a0familiare e l\u2019ospitalit\u00e0 caratteristica delle case italiane, secondo le possibilit\u00e0 di ogni spazio e attentamente in accordo con la cultura del luogo che ospita il nostro punto vendita.L\u2019azienda \u00a0pone \u00a0particolare \u00a0attenzione \u00a0affinch\u00e9 \u00a0in tutti gli spazi che ospitano le collezioni, dai monobrand al multibrand, la sua offerta sia percepita come fresca e contemporanea, attraverso un\u2019esposizione coordinata e dinamica, ciclicamente rinnovata e attenta alle necessit\u00e0 di ogni singola location.Cura della Boutique DigitaleLa stessa filosofia che guida l\u2019organizzazione della rete delle boutique fisiche costituisce anche il punto di riferi-mento per la gestione dell\u2019immagine e delle relazioni attraverso il canale digitale. La \u201cboutique digitale\u201d viene costantemente seguita in modo da apparire allineata all\u2019allestimento delle boutique, ed \u00e8 inoltre valorizzata attra-verso la produzione di materiali ad hoc, in particolar modo immagini e video dedicati. In questo modo, pensiamo che anche l\u2019immagine digitale, sempre pi\u00f9 importante e complementare a quella diffusa dalle boutique fisiche, rimanga sempre fresca e stimolante, costantemente aggiornata e capace di ri-spondere al meglio alla domanda del cliente in cerca di novit\u00e0 e di proposte speciali.Attraverso il mondo digitale, proviamo a trasferire la medesima sensibilit\u00e0 e abilit\u00e0 che cerchiamo nelle boutique reali attraverso \u00a0le figure che \u00a0abbiamo chiamato \u201cArtigiani Umanisti del Web\u201d, \u00a0ideale punto di incontro \u00a0tra il savoir-faire delle nuove generazioni e la conoscenza della tradizione secondo gli approcci umanistici del brand di Solomeo. Le pubblicazioni, l\u2019offerta di prodotto e la comunicazione tentano di creare un\u2019esperienza garbata e allo stesso tempo completa, in linea con i valori dimostrati nelle boutique del mondo.L\u2019esperienza Casa CucinelliIl desiderio di condividere il valore fondamentale dell\u2019ospitalit\u00e0 \u00e8 il principio ispiratore delle Case Cucinelli, pre-senti oggi a Solomeo, Milano, Parigi, New York, Londra e Tokyo, Hong Kong e\u00a0Los Angeles.Il principio ispiratore nella creazione di ogni Casa Cucinelli \u00e8 basato sull\u2019espressione di un\u2019ospitalit\u00e0 gentile, familiare e distesa, custodita in uno spazio d\u2019incontro che restituisce la nostra idea di lifestyle. Proprio il nome \u201cCasa Cucinelli\u201d intende porre immediatamente in primo piano i sentimenti di familiarit\u00e0 e benessere che sono distintivi del brand, e che trasmettono immediatamente un gusto italiano.Ogni Casa Cucinelli \u00e8 destinata ad ospitare amici e collaboratori, eventi intimi e ricevimenti conviviali, proprio come ricevessimo ospiti nella nostra casa.Gli ambienti di ogni Casa Cucinelli includono un grande salone conviviale, una biblioteca con i testi in lingua, una cucina dove si combinano i sapori e si conservano i vini, oltre a una serie di ambienti diversi per ogni location in grado di valorizzare la specificit\u00e0 di ogni cultura ospite.L\u2019altissima cura dell\u2019arredamento, la scrupolosa scelta dei materiali pi\u00f9 rari e pregiati, l\u2019armoniosa distribuzione degli spazi, i pezzi unici di antiquariato recuperati e restaurati in ottica contemporanea, le finiture con materiali ricercati: tutti gli elementi ruotano intorno al valore del tempo e di un\u2019esperienza esclusiva. L\u2019intento \u00e8 quello di valorizzare in maniera aperta e armonica l\u2019esperienza del tempo per come viene inteso nel lifestyle italiano e in particolare a Solomeo, secondo l\u2019approccio che, a nostro parere, ci permette di valorizzare al meglio il pregio dei manufatti.COLLEZIONILa creazione delle Collezioni\u00a0\u00e8 stata ispirata dalla crescente richiesta di un abbigliamento sobrio, ricercato ed or-dinato, che si discosta con decisione dalle inclinazioni pi\u00f9 sportive e casual caratteristiche del periodo pandemico ormai lasciato alle spalle. La ricerca di un\u2019eleganza contemporanea non prescinde dalla formulazione di uno stile comodo e disinvolto \u2013 attributi essenziali del gusto distintivo Brunello Cucinelli, sempre alla ricerca del punto di congiunzione tra mondo indoor e outdoor, tra tempo libero e professionale. I valori del comfort e della leggerezza rimangono infatti al centro dell\u2019attenzione, ma lo sguardo rivolto verso il futuro permette di interpretarli secondo i canoni contemporanei del ben vestire, in un nuovo ordine focalizzato sul bilanciamento di sartorialit\u00e0 e informalit\u00e0, ricercatezza e spigliatezza.Riteniamo che le riflessioni del brand sulla creativit\u00e0 incrocino una specifica domanda del mercato, propensa al cambiamento e stimolata all\u2019innovazione grazie alla presenza sempre pi\u00f9 importante dei social, ma al tempo stesso molto attenta al valore immateriale dell\u2019oggetto, come frutto di esclusive conoscenze artigianali e simbolo di una filosofia e di un messaggio che si intende supportare.La ricerca di un\u2019eleganza basata su fondamenta sartoriali, che sia al contempo espressione di un appeal contemporaneo, riguarda sia la collezione donna, che include sempre pi\u00f9 elementi d\u2019ispirazione sartoriale dal gusto femminile e disinvolto, sia lo stile maschile, sul quale da diversi anni viene portata particolare attenzione attraverso una distintiva proposta di abiti e giacche, oltre che uno speciale servizio di sartoria.Apprezziamo molto che la presentazione delle nuove proposte stilistiche continui ad essere associata ad un mo-mento speciale, grazie anche all\u2019atmosfera umana e distesa che crediamo si sia creata assieme alla stampa di settore ed ai nostri clienti. Le nuove collezioni Autunno Inverno 2024 recentemente presentate hanno ricevuto commenti molto favorevoli da parte di clienti e di addetti ai lavori, che hanno unito l\u2019apprezzamento per la novit\u00e0 con il riconoscimento di una proposta orientata verso un\u2019eleganza contemporanea, disinvolta ed equilibrata. L\u2019offerta di un gusto bilanciato, riconoscibile e completo \u2013 interpretazione dello spirito autentico di uno stile di vita italiano \u2013 resta il fondamento e l\u2019obiettivo delle nostre collezioni; queste non esauriscono la proposta al singo-lo manufatto, ma lo interpretano e lo valorizzano in combinazioni attentamente studiate, che rappresentano sempre di pi\u00f9 il mezzo per offrire una vera e propria reinterpretazione di un elemento classico, oltre che un\u2019espressione definitiva e iconica dello stile Brunello Cucinelli.Parallelamente alla definizione del look, cresce la proposta di elementi speciali ed altamente esclusivi, frutto di lavorazioni artigianali uniche sia per competenza che per creativit\u00e0. Per la collezione donna, le maglie OPERA\u00a0interamente fatte a mano \u2013 con ferri o uncinetto \u2013 si affiancano alla speciale serie denominata \u201cMaglieria Coutu-re\u201d, frutto di sofisticati ricami che possono creare effetti inediti e quindi reinterpretare il concetto stesso di maglia. Per la collezione uomo, oltre all\u2019introduzione di maglie con importante componente manuale ai ferri, i capi speciali comprendono capospalla ad altissimo tasso di artigianalit\u00e0, prodotti in materiali preziosissimi come la vicu\u00f1a e infine nuove tecniche di confezione, le quali valorizzano il pregio della maglieria su elementi inusuali come i piumini.Le Collezione Donna Autunno Inverno 2024 riscopre l\u2019allure di una semplicit\u00e0 consapevole, fondata sull\u2019attenta ricerca del carattere autentico di ogni elemento. La tradizione viene rinnovata per dare vita ad un gusto femminile aggiornato e al tempo stesso iconico, capace di esprimere un\u2019armoniosa e accogliente naturalezza. Il design dei capi \u00e8 fondato su texture, proporzione e colori essenziali, e la ricerca stilistica seleziona pochi elementi distinti per offrire una proposta elegante e disinvolta. I tessuti e le forme sartoriali richiamano spesso il gusto maschile, sapientemente bilanciato dall\u2019attitudine rilassata e avvolgente degli aspetti pi\u00f9 raffinati e dei ricercati dettagli che arricchiscono e completano i capi. Un ruolo importante \u00e8 quello ricoperto da alcune parole chiave come double, bonded e padded, lavorazioni che offrono un nuovo comportamento a tessuti classici e a pellami dall\u2019aspetto na-turale. Il connubio tra materiali della tradizione ed effetti innovativi infonde uno spirito contemporaneo ai lunghi cappotti formali, alle spalle importanti, ai tessuti lanieri densi o granulosi, alle gonne dalla fluidit\u00e0 composta, alle texture materiche dal gusto r\u00e9tro, ai no-fade denim.La Collezione Uomo Autunno Inverno 2024 si concentra sul fascino di uno stile maschile nella sua forma pi\u00f9 pura, definita ed essenziale. La rielaborazione di elementi iconici nella storia dell\u2019eleganza per l\u2019uomo in una chia-ve contemporanea \u00e8 il filo conduttore che garantisce la perdurante riconoscibilit\u00e0 del brand attraverso le collezioni, ed \u00e8 al tempo stesso la chiave che proietta nel futuro la proposta Autunno Inverno 2024. Le forme importanti e vigorose appartenenti all\u2019immaginario sartoriale degli anni \u201980 ispirano un gusto accurato e generoso, pulito e al tempo stesso fluido, sempre leggero e massimamente confortevole, in autentico spirito Brunello Cucinelli. L\u2019attua-lizzazione delle forme permette ai capi tradizionali di assumere un comportamento nuovo, grazie a linee importanti e \u00a0al \u00a0contempo \u00a0confortevoli \u00a0che \u00a0valorizzano la fisicit\u00e0 maschile. Silhouette \u00a0e \u00a0materiali \u00a0sviluppano \u00a0funzionalit\u00e0 versatili e donano profondit\u00e0 al look, sempre pervaso da un gusto strutturato e sartoriale.L\u2019importanza del colore, da sempre al centro dell\u2019estetica Brunello Cucinelli, rimane centrale in tutte le collezio-ni. Le tonalit\u00e0 cromatiche conferiscono un sapore autentico ad ogni look, rappresentano un immediato marchio di fabbrica che contraddistingue lo stile senza tempo che ispira la ricerca Brunello Cucinelli. Le tonalit\u00e0 chiarissime e invernali, i beige e i grigi esprimono un fascino lussuoso e pacato, sono capaci di affinare in maniera garbata lo spirito delle altre tonalit\u00e0 o di modulare raffinati tono su tono.Le Collezioni Bambino e Bambina rappresentano una naturale estensione delle collezioni Donna e Uomo, i cui caratteri e modelli distintivi sono rielaborati in una versione mini-me, aggiungendo inoltre una serie di elementi specifici che reinterpretano il gusto Brunello Cucinelli a misura dei pi\u00f9 piccoli. La qualit\u00e0 dei materiali e delle lavorazioni \u00e8 perfettamente in linea con le collezioni principali, mentre le costruzioni e i dettagli rispondono alle esigenze di comodit\u00e0, dinamismo e semplicit\u00e0 d\u2019uso ideali per i bambini.Attraverso l\u2019espressione distintiva dello stile contemporaneo del brand, le collezioni bambino e bambina intendo-no esprimere la magia e la meraviglia dei pi\u00f9 giovani, per i quali gioia e spensieratezza sono elementi fondamen-tali, da armonizzare con le sensazioni di leggerezza, libert\u00e0 e divertimento.Importante integrazione delle Collezioni Uomo e Donna, la Collezione Lifestyle Autunno Inverno 2024 amplia gli orizzonti delle proposte di ready to wear, dalle quali mutua la cura artigianale ed il gusto inconfondibile che caratterizza ogni manufatto. L\u2019heritage del brand e del suo territorio vengono celebrati attraverso un\u2019armonica combinazione di sapere artigianale e nuove tecnologie. Le nuance dei grigi medi, dei brown e dei panama esaltano l\u2019identit\u00e0 dei materiali, capaci di diffondere un lusso discreto in un contesto di sobria e raffinata quotidianit\u00e0, men-tre lavorazioni tessili rinnovate e blend inediti contraddistinguono le proposte per la tavola e per il tempo libero. I morbidi pellami, il tocco caldo del legno di noce, le finiture in acciaio e le superfici in pietra uniscono lo spirito della tradizione con l\u2019esclusivit\u00e0 di tecnologie sofisticate, esprimono uno spirito accogliente e familiare, celebrano uno stile di vita prezioso e al tempo stesso autentico. La nuova Collezione\u00a0Eyewear rappresenta un\u2019espressione delle caratteristiche distintive del brand: estetica in armonia con lo stile delle collezioni Uomo e Donna e ricerca dei pi\u00f9 alti standard dei materiali e di lavorazione artigianale. L\u2019impatto estetico di ogni modello reinterpreta i caratteri distintivi del brand: la leggerezza delle mon-tature, che corrisponde alla ricerca di leggerezza dell\u2019abbigliamento, valorizzata in particolare dalle montature in Titanio; la selezione e lo sviluppo accurati dei colori, in armonia con le nuance distintive del brand; l\u2019affinamento dei raffinati dettagli, che costituiscono al tempo stesso elementi di riconoscibilit\u00e0 ed esclusivit\u00e0; infine, come av-viene per i capi delle collezioni Brunello Cucinelli, ciascuna montatura \u00e8 contraddistinta dall\u2019alto tasso di artigia-nalit\u00e0, venendo realizzata con cura e sapienza da mani esperte.I profumi\u00a0\u201cBrunello Cucinelli pour Femme\u201d e \u201cBrunello Cucinelli pour Homme\u201d rappresentano una delle principali novit\u00e0 introdotte dal brand nel 2023. Entrambi i profumi traggono ispirazione dalle caratteristiche della terra umbra e mirano ad armonizzare tra loro diversi elementi ispiratori, quali il dolce paesaggio collinare pun-tellato da alti ed eleganti cipressi, l\u2019antica storia di piccoli borghi, il gusto dell\u2019arte medioevale, la spiritualit\u00e0 e la forza degli ideali. La fragranza per la donna esalta tra le altre le note di castagna, di agrumi, di pepe rosa e legni pregiati, mentre la fragranza per l\u2019uomo d\u00e0 voce all\u2019essenza di cipresso in armonico equilibrio con quella speziata del ginepro e con altri ricercati ingredienti come, per esempio, l\u2019angelica, il pepe nero, la salvia sclarea e lo zenze-ro. Grazie a tali propriet\u00e0 i due profumi, contemporanei e senza tempo, comunicano l\u2019essenza Brunello Cucinelli ed integrano armoniosamente la proposta di lifestyle a 360 gradi cos\u00ec cara al brand.IL GRANDE PROGETTO DI CRESCITA SOSTENIBILE ED EQUILIBRATALe forme della Sostenibilit\u00e0\u201cMi piace pensare ad una sostenibilit\u00e0 inclusiva dei valori materiali e di quelli spirituali, un luogo concreto dove l\u2019ambiente, l\u2019economia, la tecnologia, la cultura, lo spirito e la morale vivano insieme. Sono convinto che cos\u00ec sipotr\u00e0 avere un\u2019azione sostenibile e completa perch\u00e9, nonostante la tecnologia, viviamo immersi nella natura e, come pensava Leibniz, la natura \u201cnon fa salti\u201d, cio\u00e8 i rapporti tra le cose sono di continuit\u00e0 e non di diversit\u00e0. Per questomotivo noi immaginiamo che ci debba essere una sostenibilit\u00e0 ambientale, economica, tecnologica, culturale, spiri-tuale e morale\u201d.In questo quadro armonioso - commentato dallo stesso Brunello Cucinelli \u2013 trovano spazio le forme della sosteni-bilit\u00e0: ambientale, economica, culturale, spirituale e morale, cui si aggiunge la forma pi\u00f9 attuale e in continuo divenire della sostenibilit\u00e0, quella tecnologica.Al centro di tutto, il desiderio di ricercare sempre quell\u2019equilibrio fondamentale tra Umanesimo e Tecnologia, in gra-do di determinare un\u2019innovazione tecnologica \u201ccon l\u2019anima\u201d. Queste le parole di Brunello Cucinelli:\u201cOggi, che i prodotti della tecnologia contemporanea sono cos\u00ec straordinari da essere a volte meraviglia anche per i loro stessi creatori, penso che, come nel tempo andato, la nostra umanit\u00e0 sceglier\u00e0 ogni pi\u00f9 adeguata utilit\u00e0 della nuova scienza per migliorare la vita del Creato in ogni suo aspetto e governare l\u2019innovazione tecnologica affinch\u00e9 non ci rubi l\u2019anima che abbiamo ricevuto in dono. Due grandi menti del passato, Montaigne nel Rinascimento e Ja-cob Burckhardt nell\u2019Ottocento, pensavano, quasi allo stesso modo, che la scienza \u00e8 vana senza la guida della mente.\u201dHimalaya Regenerative Fashion Living LabHimalaya Regenerative Fashion Living Lab \u00e8 un progetto nel quale l\u2019impresa si \u00e8 impegnata con grande entusiasmo, pre-sentato nel 2022\u00a0e iniziato a svilupparsi nel corso del 2023, come risultato di una partnership tra la Task Force della Sustai-nable Markets Initiative Fashion (SMI), fondata dal Re Carlo III d\u2019Inghilterra, e la Circular Bioeconomy Alliance (CBA).Si tratta di un progetto umanistico di ampio spettro, che comprende Brunello Cucinelli come uno degli entusiasti sostenitori di una imponente opera di valorizzazione della sapienza e del lavoro artigianale peculiari delle popolazioni himalayane.Il progetto mira, infatti, a sostenere il valore fondamentale di un ambiente umanamente sostenibile, nel tentativo di ripristinare l\u2019armonia tra le piccole comunit\u00e0 locali e la natura di alcune aree dell\u2019Himalaya, nel segno della tutela della biodiversit\u00e0.L\u2019obiettivo condiviso da tutti i sostenitori \u00e8 quello di creare catene di valore della moda che siano il pi\u00f9 possi-bile sostenibili, attraverso il recupero dei paesaggi degradati (opere di rimboschimento e agro-forestazione) e la valorizzazione delle tradizionali abilit\u00e0 artigianali, in particolar modo quelle tessili locali, cos\u00ec da promuovere le economie autoctone del cashmere, del cotone e della seta.La filosofia della nostra Casa di Moda si riconosce perfettamente in questo progetto, che rappresenta un naturale ampliamento dell\u2019attivit\u00e0 quotidiana svolta a Solomeo, sempre impegnata nel ripristino dei paesaggi \u201cdimenticati\u201d in Umbria e nella valorizzazione delle locali e tradizionali abilit\u00e0 artigianali e tessili. In armonia con le prospettive a lungo termine dell\u2019impresa di Solomeo, il progetto Himalaya Regenerative Fashion Living Lab guarda soprattutto ai benefici che ricadranno sulle generazioni a venire.Brunello Cucinelli aveva avuto modo di commentare cos\u00ec l\u2019iniziativa: \u00abHo sempre pensato all\u2019umanit\u00e0 nella dimensione dell\u2019universale. Per questo \u00e8 stato grande il fascino che ai miei occhi ha rivestito il progetto Himalaya Regenerative Fashion Living Lab, una visionaria iniziativa riguardante la terra e le popolazioni per le quali l\u2019artigianato \u00e8 di vitale importanza, un progetto altamente umanistico al quale mi \u00e8 stato possibile partecipare grazie alla proposta di Sua Maest\u00e0 Re Carlo III\u201d.Armonia della sostenibilit\u00e0: piano di riduzione delle emissioni di gas \u201ceffetto serra\u201dA partire dal 2019, \u00e8 stata sviluppata un\u2019approfondita analisi per l\u2019elaborazione di una strategia di decarboniz-zazione, con l\u2019obiettivo di ridurre l\u2019impronta carbonica della nostra Casa di Moda e della sua catena di fornitura. Il piano di riduzione delle emissioni di gas \u201ceffetto serra\u201d \u00e8 stato validato applicando i principi della Science Based Targets Initiative (SBTi), una partnership internazionale creata da Carbon Disclosure Project, Global Compact (ONU), World Resources Institute e WWF. I target di riduzione delle emissioni climalteranti sia dirette che indirette, sottomessi dalla Societ\u00e0 nel corso del 2022, prevedono:\u00a0\u2013\u00a0riduzione delle emissioni GHG Scope 1 e 2 del 70% entro il 2028 rispetto al 2019;\u00a0\u2013\u00a0riduzione delle emissioni GHG Scope 3 del 22,5% entro il 2028 rispetto al 2019;\u00a0\u2013\u00a0riduzione delle emissioni GHG Scope 1, 2 e 3 del 90% entro il 2050 rispetto al 2019;\u00a0\u2013\u00a0raggiungimento dell\u2019obiettivo net-zero\u00a0entro il 2050, secondo quanto indicato all\u2019interno del \u201cScience Based Targets Initiative Net-zero Standard\u201d, prendendo parte alle campagne internazionali \u201cBusiness Ambition for 1.5\u00b0C\u201d e \u201cRace to Zero\u201d dell\u2019UNFCCC.Ci sembra importante sottolineare che il piano di decarbonizzazione progressiva verr\u00e0 attuato in via prioritaria, e che tutte le emissioni residue saranno neutralizzate (se applicabili) in linea con i criteri SBTi, prima di raggiungere le emissioni net-zero. In presenza del raddoppio del fatturato negli ultimi tre anni, la redazione dell\u2019inventario delle emissioni GHG ha evidenziato i benefici delle azioni sinora intraprese, con un incremento delle emissioni GHG significativamente inferiore all\u2019aumento dei ricavi.\u201cSocial Return on Investment\u201d (SROI)\u00c8 in tutte queste iniziative di natura sociale e culturale che il concetto fondante di Umana Sostenibilit\u00e0 portato avanti da molti anni dalla nostra impresa trova riscontro.I temi del benessere sociale, della valorizzazione del paesaggio naturalistico e della tutela del patrimonio stori-co-artistico rientrano infatti in una visione olistica e di ampio respiro, che vede il concetto di sostenibilit\u00e0 come un insieme armonioso di valori, aspirazioni e obiettivi cui l\u2019impresa guarda naturalmente nei piani di medio termine e, soprattutto, in quelli di lungo periodo.Per tali motivi \u00e8 stata realizzata un\u2019analisi approfondita in collaborazione con primari istituti internazionali, volta alla misurazione e alla valutazione degli impattipositivi \u2013 in termini di benefici sociali per le comunit\u00e0 inte-ressate \u2013 generati dalle iniziative messe in atto dalla nostra Casa di Moda, consapevoli che il valore di tali azioni vada naturalmente ben oltre ogni tipo di misurazione numerica.Come metodologia di calcolo degli impatti si \u00e8 scelto di avvalersi del \u201cSocial Return on Investment\u201d (SROI), un indice che fornisce una misura quantitativa degli impatti sociali generati a fronte del valore economico degli investimenti sostenuti dall\u2019impresa e dagli altri stakeholders coinvolti.L\u2019analisi dettagliata ha riguardato anche le \u201cGrandi Opere\u201d realizzate negli anni a Solomeo, nel territorio um-bro e a livello internazionale, e\u00a0siamo onorati di poter constatare che il valore del Social Return on Investment si attesti oltre 2 volte il valore degli investimenti dedicati nel corso degli anni.",
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    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "shtag_25119": {
   "value": "996000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "shtag_25120": {
   "value": "13600000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "shtag_25121": {
   "value": "2720000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:StatutoryReserveMember",
    "unit": "iso4217:EUR"
   }
  },
  "shtag_25122": {
   "value": "57915000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "shtag_25123": {
   "value": "2339000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "shtag_25124": {
   "value": "225370000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ext:AltreRiserveMember",
    "unit": "iso4217:EUR"
   }
  },
  "shtag_25125": {
   "value": "80599000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ext:UtileDellEsercizioMember",
    "unit": "iso4217:EUR"
   }
  },
  "shtag_25126": {
   "value": "382543000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "shtag_25127": {
   "value": "10433000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "shtag_25128": {
   "value": "392976000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "shtag_24683": {
   "value": "<div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws71\" id=\"cflshid_15135\">Il bilancio consolidato \u00e8 stato redatto sul presupposto della continuit\u00e0 aziendale ed in conformit\u00e0 agli International </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 wsd1\" id=\"cflshid_15136\"><span id=\"cflshid_15137\">Financial Reporting Standards (IFRS), emessi dall\u2019International <span class=\"_ _0\" id=\"cflshid_15138\"></span>Accounting Standards Board (IASB) ed omolo</span><span class=\"ws0\" id=\"cflshid_15139\">-</span></div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 wsaf\" id=\"cflshid_15140\">gati dall\u2019Unione Europea ed in vigore alla data di Bilancio. Per IFRS si intendono anche tutti i principi contabili </div><div class=\"t m0 x3 h6 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15141\"><span id=\"cflshid_15142\">internazionali rivisti (\u201cIAS\u201d) e tutte <span class=\"_ _a\" id=\"cflshid_15143\"></span>le interpretazioni dell\u2019International Financial Reporting Interpretations <span class=\"_ _a\" id=\"cflshid_15144\"></span>Com</span><span class=\"ff1\" id=\"cflshid_15145\">-</span></div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15146\">mittee (\u201cIFRIC\u201d), precedentemente denominato Standing Interpretations Committee (\u201cSIC\u201d).</div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws7e\" id=\"cflshid_15147\"><span id=\"cflshid_15148\">Le Note esplicative al bilancio consolidato sono state integrate con le informazioni aggiuntive richieste da CON</span><span class=\"ws0\" id=\"cflshid_15149\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws64\" id=\"cflshid_15150\">SOB e dai provvedimenti da essa emanati in attuazione all\u2019art. 9 del D.Lgs. 38/2005 (delibere 15519 e 15520) del </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws93\" id=\"cflshid_15151\">27 luglio 2006 e comunicazione DEM/6064293 del 28 luglio 2006, ai sensi dell\u2019art. 78 del Regolamento emittenti, </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15152\">del documento CE del novembre 2003 e, dove applicabili, del Codice civile.</div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws4a\" id=\"cflshid_15153\">Il bilancio consolidato al 31 dicembre 2023 \u00e8 stato redatto ai sensi dell\u2019articolo 154-ter del D.Lgs 58/98, nonch\u00e9 </div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15154\"><span id=\"cflshid_15155\">delle <span class=\"_ _d\" id=\"cflshid_15156\"></span>disposizioni <span class=\"_ _d\" id=\"cflshid_15157\"></span>Consob <span class=\"_ _4\" id=\"cflshid_15158\"></span>in <span class=\"_ _c\" id=\"cflshid_15159\"></span>materia, <span class=\"_ _4\" id=\"cflshid_15160\"></span>ed <span class=\"_ _c\" id=\"cflshid_15161\"></span>include <span class=\"_ _4\" id=\"cflshid_15162\"></span>il <span class=\"_ _c\" id=\"cflshid_15163\"></span>prospetto <span class=\"_ _4\" id=\"cflshid_15164\"></span>della <span class=\"_ _c\" id=\"cflshid_15165\"></span>Situazione <span class=\"_ _d\" id=\"cflshid_15166\"></span>patrimoniale </span><span class=\"_ _4\" id=\"cflshid_15167\">\u00a0</span><span id=\"cflshid_15168\">e <span class=\"_ _c\" id=\"cflshid_15169\"></span>finanziaria <span class=\"_ _4\" id=\"cflshid_15170\"></span>conso</span><span class=\"ff1\" id=\"cflshid_15171\">-</span></div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15172\">lidata, <span class=\"_ _c\" id=\"cflshid_15173\"></span>il <span class=\"_ _d\" id=\"cflshid_15174\"></span>Conto <span class=\"_ _d\" id=\"cflshid_15175\"></span>economico <span class=\"_ _d\" id=\"cflshid_15176\"></span>consolidato, <span class=\"_ _d\" id=\"cflshid_15177\"></span>il <span class=\"_ _d\" id=\"cflshid_15178\"></span>Conto <span class=\"_ _d\" id=\"cflshid_15179\"></span>economico <span class=\"_ _d\" id=\"cflshid_15180\"></span>complessivo <span class=\"_ _d\" id=\"cflshid_15181\"></span>consolidato, <span class=\"_ _d\" id=\"cflshid_15182\"></span>il <span class=\"_ _c\" id=\"cflshid_15183\"></span>Rendiconto <span class=\"_ _d\" id=\"cflshid_15184\"></span>finanziario </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15185\">consolidato ed il Prospetto dei movimenti del patrimonio netto consolidato, nonch\u00e9 le presenti Note esplicative. </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws79\" id=\"cflshid_15186\">In data 14 marzo 2024 il Consiglio di <span class=\"_ _0\" id=\"cflshid_15187\"></span>Amministrazione di Brunello Cucinelli S.p.A. ha approvato il progetto di </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws8e\" id=\"cflshid_15188\">Bilancio consolidato e ha disposto che lo stesso sia messo a disposizione del pubblico, con le modalit\u00e0 e nei termini </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsac\" id=\"cflshid_15189\">previsti dalle disposizioni normative e dai regolamenti vigenti. Il presente bilancio \u00e8 sottoposto a revisione legale </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15190\">dei <span class=\"_ _c\" id=\"cflshid_15191\"></span>conti <span class=\"_ _d\" id=\"cflshid_15192\"></span>da <span class=\"_ _d\" id=\"cflshid_15193\"></span>parte <span class=\"_ _d\" id=\"cflshid_15194\"></span>della <span class=\"_ _d\" id=\"cflshid_15195\"></span>societ\u00e0 <span class=\"_ _d\" id=\"cflshid_15196\"></span>PricewaterhouseCoopers <span class=\"_ _d\" id=\"cflshid_15197\"></span>S.p.A. <span class=\"_ _d\" id=\"cflshid_15198\"></span>ai <span class=\"_ _d\" id=\"cflshid_15199\"></span>sensi <span class=\"_ _d\" id=\"cflshid_15200\"></span>del <span class=\"_ _d\" id=\"cflshid_15201\"></span>D.Lgs. <span class=\"_ _d\" id=\"cflshid_15202\"></span>39/2010 <span class=\"_ _d\" id=\"cflshid_15203\"></span>in <span class=\"_ _d\" id=\"cflshid_15204\"></span>esecuzione <span class=\"_ _d\" id=\"cflshid_15205\"></span>della </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15206\">delibera assembleare del 19 aprile 2021.</div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsb5\" id=\"cflshid_15207\">Il bilancio consolidato \u00e8 presentato in Euro, la valuta funzionale della Capogruppo Brunello Cucinelli S.p.A., e </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15208\">tutti i valori sono arrotondati alle migliaia di Euro se non altrimenti indicato.</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15209\">Gli schemi di presentazione <span class=\"_ _3\" id=\"cflshid_15210\"></span>della Situazione patrimoniale e finanziaria <span class=\"_ _3\" id=\"cflshid_15211\"></span>consolidata presentano una classificazione </div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15212\">finanziaria a liquidit\u00e0 crescente, dove:</div><div class=\"t m0 x31 h6 y66 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15213\"><span id=\"cflshid_15214\">\u00a0<span class=\"_ _45\" id=\"cflshid_15215\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15216\">\u00a0</span><span id=\"cflshid_15217\">le attivit\u00e0 non correnti comprendono i saldi attivi con ciclo di realizzo oltre dodici mesi;</span></div><div class=\"t m0 x31 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15218\"><span id=\"cflshid_15219\">\u00a0<span class=\"_ _45\" id=\"cflshid_15220\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15221\">\u00a0</span><span id=\"cflshid_15222\">le attivit\u00e0 correnti comprendono i saldi attivi con ciclo di realizzo entro i dodici mesi;</span></div><div class=\"t m0 x31 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15223\"><span id=\"cflshid_15224\">\u00a0<span class=\"_ _45\" id=\"cflshid_15225\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15226\">\u00a0</span><span class=\"ff6\" id=\"cflshid_15227\">le passivit\u00e0 non <span class=\"_ _a\" id=\"cflshid_15228\"></span>correnti comprendono <span class=\"_ _a\" id=\"cflshid_15229\"></span>i debiti esigibili <span class=\"_ _a\" id=\"cflshid_15230\"></span>oltre dodici mesi, <span class=\"_ _a\" id=\"cflshid_15231\"></span>inclusi i <span class=\"_ _a\" id=\"cflshid_15232\"></span>debiti finanziari, i <span class=\"_ _a\" id=\"cflshid_15233\"></span>fondi per </span></div><div class=\"t m0 x32 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15234\">rischi ed oneri e le passivit\u00e0 per benefici ai dipendenti;</div><div class=\"t m0 x31 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15235\"><span id=\"cflshid_15236\">\u00a0<span class=\"_ _45\" id=\"cflshid_15237\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15238\">\u00a0</span><span class=\"wsbd\" id=\"cflshid_15239\">le passivit\u00e0 correnti comprendono i debiti per i quali \u00e8 prevista l\u2019estinzione nel normale ciclo operativo del </span></div><div class=\"t m0 x32 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15240\">Gruppo o nei dodici mesi successivi alla chiusura dell\u2019esercizio.</div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15241\">Lo <span class=\"_ _a\" id=\"cflshid_15242\"></span>schema di <span class=\"_ _a\" id=\"cflshid_15243\"></span>presentazione <span class=\"_ _a\" id=\"cflshid_15244\"></span>del <span class=\"_ _a\" id=\"cflshid_15245\"></span>Conto <span class=\"_ _a\" id=\"cflshid_15246\"></span>economico <span class=\"_ _a\" id=\"cflshid_15247\"></span>consolidato <span class=\"_ _a\" id=\"cflshid_15248\"></span>segue <span class=\"_ _a\" id=\"cflshid_15249\"></span>una <span class=\"_ _a\" id=\"cflshid_15250\"></span>classificazione dei <span class=\"_ _a\" id=\"cflshid_15251\"></span>ricavi <span class=\"_ _a\" id=\"cflshid_15252\"></span>e <span class=\"_ _a\" id=\"cflshid_15253\"></span>dei <span class=\"_ _a\" id=\"cflshid_15254\"></span>costi <span class=\"_ _a\" id=\"cflshid_15255\"></span>per </div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15256\">natura.</div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15257\"><span id=\"cflshid_15258\">Il Rendiconto <span class=\"_ _a\" id=\"cflshid_15259\"></span>finanziario consolidato \u00e8 <span class=\"_ _a\" id=\"cflshid_15260\"></span>stato predisposto <span class=\"_ _a\" id=\"cflshid_15261\"></span>in base <span class=\"_ _a\" id=\"cflshid_15262\"></span>al metodo <span class=\"_ _a\" id=\"cflshid_15263\"></span>indiretto e <span class=\"_ _a\" id=\"cflshid_15264\"></span>viene presentato in <span class=\"_ _a\" id=\"cflshid_15265\"></span>confor</span><span class=\"ff1\" id=\"cflshid_15266\">-</span></div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15267\">mit\u00e0 allo IAS 7, classificando i flussi finanziari tra attivit\u00e0 operativa, di investimento e di finanziamento.</div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15268\">Il bilancio consolidato \u00e8 stato redatto in base al principio del costo storico, tenuto conto ove appropriato delle ret-</div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15269\">tifiche di valore, con l\u2019eccezione delle voci di bilancio che secondo gli IFRS devono essere valutate al fair value.</div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 wsf3\" id=\"cflshid_15270\">Si precisa che con riferimento alla Delibera Consob n. 15519 del 27 luglio 2006 e della Comunicazione n. </div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15279\"><span id=\"cflshid_15280\">DEM6064293 <span class=\"_ _4\" id=\"cflshid_15281\"></span>del <span class=\"_ _d\" id=\"cflshid_15282\"></span>28 <span class=\"_ _4\" id=\"cflshid_15283\"></span>luglio <span class=\"_ _d\" id=\"cflshid_15284\"></span>2006, <span class=\"_ _4\" id=\"cflshid_15285\"></span>negli <span class=\"_ _d\" id=\"cflshid_15286\"></span>schemi <span class=\"_ _4\" id=\"cflshid_15287\"></span>di <span class=\"_ _d\" id=\"cflshid_15288\"></span>bilancio, </span><span class=\"_ _4\" id=\"cflshid_15289\">\u00a0</span><span id=\"cflshid_15290\">\u00e8 <span class=\"_ _d\" id=\"cflshid_15291\"></span>data </span><span class=\"_ _4\" id=\"cflshid_15292\">\u00a0</span><span id=\"cflshid_15293\">evidenza <span class=\"_ _d\" id=\"cflshid_15294\"></span>dei </span><span class=\"_ _4\" id=\"cflshid_15295\">\u00a0</span><span id=\"cflshid_15296\">rapporti <span class=\"_ _d\" id=\"cflshid_15297\"></span>significativi </span><span class=\"_ _4\" id=\"cflshid_15298\">\u00a0</span><span id=\"cflshid_15299\">con <span class=\"_ _d\" id=\"cflshid_15300\"></span>parti </span></div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15301\">correlate, <span class=\"_ _c\" id=\"cflshid_15302\"></span>ai <span class=\"_ _d\" id=\"cflshid_15303\"></span>fini <span class=\"_ _c\" id=\"cflshid_15304\"></span>di <span class=\"_ _d\" id=\"cflshid_15305\"></span>una <span class=\"_ _c\" id=\"cflshid_15306\"></span>migliore <span class=\"_ _d\" id=\"cflshid_15307\"></span>informativa <span class=\"_ _d\" id=\"cflshid_15308\"></span>e <span class=\"_ _c\" id=\"cflshid_15309\"></span>le <span class=\"_ _d\" id=\"cflshid_15310\"></span>componenti <span class=\"_ _c\" id=\"cflshid_15311\"></span>reddituali <span class=\"_ _d\" id=\"cflshid_15312\"></span>derivanti <span class=\"_ _d\" id=\"cflshid_15313\"></span>da <span class=\"_ _c\" id=\"cflshid_15314\"></span>eventi <span class=\"_ _d\" id=\"cflshid_15315\"></span>o <span class=\"_ _c\" id=\"cflshid_15316\"></span>da <span class=\"_ _d\" id=\"cflshid_15317\"></span>operazioni <span class=\"_ _d\" id=\"cflshid_15318\"></span>non </div><div class=\"t m0 x3 h7 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15319\">ricorrenti sono <span class=\"_ _a\" id=\"cflshid_15320\"></span>evidenziate, <span class=\"_ _a\" id=\"cflshid_15321\"></span>quando significative, <span class=\"_ _a\" id=\"cflshid_15322\"></span>distintamente <span class=\"_ _a\" id=\"cflshid_15323\"></span>nei commenti <span class=\"_ _a\" id=\"cflshid_15324\"></span>del <span class=\"_ _a\" id=\"cflshid_15325\"></span>management e <span class=\"_ _a\" id=\"cflshid_15326\"></span>nell\u2019informativa </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15327\">finanziaria.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24682": {
   "value": "<div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws71\" id=\"cflshid_15135\">Il bilancio consolidato \u00e8 stato redatto sul presupposto della continuit\u00e0 aziendale ed in conformit\u00e0 agli International </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 wsd1\" id=\"cflshid_15136\"><span id=\"cflshid_15137\">Financial Reporting Standards (IFRS), emessi dall\u2019International <span class=\"_ _0\" id=\"cflshid_15138\"></span>Accounting Standards Board (IASB) ed omolo</span><span class=\"ws0\" id=\"cflshid_15139\">-</span></div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 wsaf\" id=\"cflshid_15140\">gati dall\u2019Unione Europea ed in vigore alla data di Bilancio. Per IFRS si intendono anche tutti i principi contabili </div><div class=\"t m0 x3 h6 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15141\"><span id=\"cflshid_15142\">internazionali rivisti (\u201cIAS\u201d) e tutte <span class=\"_ _a\" id=\"cflshid_15143\"></span>le interpretazioni dell\u2019International Financial Reporting Interpretations <span class=\"_ _a\" id=\"cflshid_15144\"></span>Com</span><span class=\"ff1\" id=\"cflshid_15145\">-</span></div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15146\">mittee (\u201cIFRIC\u201d), precedentemente denominato Standing Interpretations Committee (\u201cSIC\u201d).</div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws7e\" id=\"cflshid_15147\"><span id=\"cflshid_15148\">Le Note esplicative al bilancio consolidato sono state integrate con le informazioni aggiuntive richieste da CON</span><span class=\"ws0\" id=\"cflshid_15149\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws64\" id=\"cflshid_15150\">SOB e dai provvedimenti da essa emanati in attuazione all\u2019art. 9 del D.Lgs. 38/2005 (delibere 15519 e 15520) del </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws93\" id=\"cflshid_15151\">27 luglio 2006 e comunicazione DEM/6064293 del 28 luglio 2006, ai sensi dell\u2019art. 78 del Regolamento emittenti, </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15152\">del documento CE del novembre 2003 e, dove applicabili, del Codice civile.</div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws4a\" id=\"cflshid_15153\">Il bilancio consolidato al 31 dicembre 2023 \u00e8 stato redatto ai sensi dell\u2019articolo 154-ter del D.Lgs 58/98, nonch\u00e9 </div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15154\"><span id=\"cflshid_15155\">delle <span class=\"_ _d\" id=\"cflshid_15156\"></span>disposizioni <span class=\"_ _d\" id=\"cflshid_15157\"></span>Consob <span class=\"_ _4\" id=\"cflshid_15158\"></span>in <span class=\"_ _c\" id=\"cflshid_15159\"></span>materia, <span class=\"_ _4\" id=\"cflshid_15160\"></span>ed <span class=\"_ _c\" id=\"cflshid_15161\"></span>include <span class=\"_ _4\" id=\"cflshid_15162\"></span>il <span class=\"_ _c\" id=\"cflshid_15163\"></span>prospetto <span class=\"_ _4\" id=\"cflshid_15164\"></span>della <span class=\"_ _c\" id=\"cflshid_15165\"></span>Situazione <span class=\"_ _d\" id=\"cflshid_15166\"></span>patrimoniale </span><span class=\"_ _4\" id=\"cflshid_15167\">\u00a0</span><span id=\"cflshid_15168\">e <span class=\"_ _c\" id=\"cflshid_15169\"></span>finanziaria <span class=\"_ _4\" id=\"cflshid_15170\"></span>conso</span><span class=\"ff1\" id=\"cflshid_15171\">-</span></div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15172\">lidata, <span class=\"_ _c\" id=\"cflshid_15173\"></span>il <span class=\"_ _d\" id=\"cflshid_15174\"></span>Conto <span class=\"_ _d\" id=\"cflshid_15175\"></span>economico <span class=\"_ _d\" id=\"cflshid_15176\"></span>consolidato, <span class=\"_ _d\" id=\"cflshid_15177\"></span>il <span class=\"_ _d\" id=\"cflshid_15178\"></span>Conto <span class=\"_ _d\" id=\"cflshid_15179\"></span>economico <span class=\"_ _d\" id=\"cflshid_15180\"></span>complessivo <span class=\"_ _d\" id=\"cflshid_15181\"></span>consolidato, <span class=\"_ _d\" id=\"cflshid_15182\"></span>il <span class=\"_ _c\" id=\"cflshid_15183\"></span>Rendiconto <span class=\"_ _d\" id=\"cflshid_15184\"></span>finanziario </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15185\">consolidato ed il Prospetto dei movimenti del patrimonio netto consolidato, nonch\u00e9 le presenti Note esplicative. </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws79\" id=\"cflshid_15186\">In data 14 marzo 2024 il Consiglio di <span class=\"_ _0\" id=\"cflshid_15187\"></span>Amministrazione di Brunello Cucinelli S.p.A. ha approvato il progetto di </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws8e\" id=\"cflshid_15188\">Bilancio consolidato e ha disposto che lo stesso sia messo a disposizione del pubblico, con le modalit\u00e0 e nei termini </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsac\" id=\"cflshid_15189\">previsti dalle disposizioni normative e dai regolamenti vigenti. Il presente bilancio \u00e8 sottoposto a revisione legale </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15190\">dei <span class=\"_ _c\" id=\"cflshid_15191\"></span>conti <span class=\"_ _d\" id=\"cflshid_15192\"></span>da <span class=\"_ _d\" id=\"cflshid_15193\"></span>parte <span class=\"_ _d\" id=\"cflshid_15194\"></span>della <span class=\"_ _d\" id=\"cflshid_15195\"></span>societ\u00e0 <span class=\"_ _d\" id=\"cflshid_15196\"></span>PricewaterhouseCoopers <span class=\"_ _d\" id=\"cflshid_15197\"></span>S.p.A. <span class=\"_ _d\" id=\"cflshid_15198\"></span>ai <span class=\"_ _d\" id=\"cflshid_15199\"></span>sensi <span class=\"_ _d\" id=\"cflshid_15200\"></span>del <span class=\"_ _d\" id=\"cflshid_15201\"></span>D.Lgs. <span class=\"_ _d\" id=\"cflshid_15202\"></span>39/2010 <span class=\"_ _d\" id=\"cflshid_15203\"></span>in <span class=\"_ _d\" id=\"cflshid_15204\"></span>esecuzione <span class=\"_ _d\" id=\"cflshid_15205\"></span>della </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15206\">delibera assembleare del 19 aprile 2021.</div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsb5\" id=\"cflshid_15207\">Il bilancio consolidato \u00e8 presentato in Euro, la valuta funzionale della Capogruppo Brunello Cucinelli S.p.A., e </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15208\">tutti i valori sono arrotondati alle migliaia di Euro se non altrimenti indicato.</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15209\">Gli schemi di presentazione <span class=\"_ _3\" id=\"cflshid_15210\"></span>della Situazione patrimoniale e finanziaria <span class=\"_ _3\" id=\"cflshid_15211\"></span>consolidata presentano una classificazione </div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15212\">finanziaria a liquidit\u00e0 crescente, dove:</div><div class=\"t m0 x31 h6 y66 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15213\"><span id=\"cflshid_15214\">\u00a0<span class=\"_ _45\" id=\"cflshid_15215\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15216\">\u00a0</span><span id=\"cflshid_15217\">le attivit\u00e0 non correnti comprendono i saldi attivi con ciclo di realizzo oltre dodici mesi;</span></div><div class=\"t m0 x31 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15218\"><span id=\"cflshid_15219\">\u00a0<span class=\"_ _45\" id=\"cflshid_15220\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15221\">\u00a0</span><span id=\"cflshid_15222\">le attivit\u00e0 correnti comprendono i saldi attivi con ciclo di realizzo entro i dodici mesi;</span></div><div class=\"t m0 x31 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15223\"><span id=\"cflshid_15224\">\u00a0<span class=\"_ _45\" id=\"cflshid_15225\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15226\">\u00a0</span><span class=\"ff6\" id=\"cflshid_15227\">le passivit\u00e0 non <span class=\"_ _a\" id=\"cflshid_15228\"></span>correnti comprendono <span class=\"_ _a\" id=\"cflshid_15229\"></span>i debiti esigibili <span class=\"_ _a\" id=\"cflshid_15230\"></span>oltre dodici mesi, <span class=\"_ _a\" id=\"cflshid_15231\"></span>inclusi i <span class=\"_ _a\" id=\"cflshid_15232\"></span>debiti finanziari, i <span class=\"_ _a\" id=\"cflshid_15233\"></span>fondi per </span></div><div class=\"t m0 x32 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15234\">rischi ed oneri e le passivit\u00e0 per benefici ai dipendenti;</div><div class=\"t m0 x31 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15235\"><span id=\"cflshid_15236\">\u00a0<span class=\"_ _45\" id=\"cflshid_15237\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15238\">\u00a0</span><span class=\"wsbd\" id=\"cflshid_15239\">le passivit\u00e0 correnti comprendono i debiti per i quali \u00e8 prevista l\u2019estinzione nel normale ciclo operativo del </span></div><div class=\"t m0 x32 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15240\">Gruppo o nei dodici mesi successivi alla chiusura dell\u2019esercizio.</div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15241\">Lo <span class=\"_ _a\" id=\"cflshid_15242\"></span>schema di <span class=\"_ _a\" id=\"cflshid_15243\"></span>presentazione <span class=\"_ _a\" id=\"cflshid_15244\"></span>del <span class=\"_ _a\" id=\"cflshid_15245\"></span>Conto <span class=\"_ _a\" id=\"cflshid_15246\"></span>economico <span class=\"_ _a\" id=\"cflshid_15247\"></span>consolidato <span class=\"_ _a\" id=\"cflshid_15248\"></span>segue <span class=\"_ _a\" id=\"cflshid_15249\"></span>una <span class=\"_ _a\" id=\"cflshid_15250\"></span>classificazione dei <span class=\"_ _a\" id=\"cflshid_15251\"></span>ricavi <span class=\"_ _a\" id=\"cflshid_15252\"></span>e <span class=\"_ _a\" id=\"cflshid_15253\"></span>dei <span class=\"_ _a\" id=\"cflshid_15254\"></span>costi <span class=\"_ _a\" id=\"cflshid_15255\"></span>per </div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15256\">natura.</div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15257\"><span id=\"cflshid_15258\">Il Rendiconto <span class=\"_ _a\" id=\"cflshid_15259\"></span>finanziario consolidato \u00e8 <span class=\"_ _a\" id=\"cflshid_15260\"></span>stato predisposto <span class=\"_ _a\" id=\"cflshid_15261\"></span>in base <span class=\"_ _a\" id=\"cflshid_15262\"></span>al metodo <span class=\"_ _a\" id=\"cflshid_15263\"></span>indiretto e <span class=\"_ _a\" id=\"cflshid_15264\"></span>viene presentato in <span class=\"_ _a\" id=\"cflshid_15265\"></span>confor</span><span class=\"ff1\" id=\"cflshid_15266\">-</span></div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15267\">mit\u00e0 allo IAS 7, classificando i flussi finanziari tra attivit\u00e0 operativa, di investimento e di finanziamento.</div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15268\">Il bilancio consolidato \u00e8 stato redatto in base al principio del costo storico, tenuto conto ove appropriato delle ret-</div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15269\">tifiche di valore, con l\u2019eccezione delle voci di bilancio che secondo gli IFRS devono essere valutate al fair value.</div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 wsf3\" id=\"cflshid_15270\">Si precisa che con riferimento alla Delibera Consob n. 15519 del 27 luglio 2006 e della Comunicazione n. </div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15279\"><span id=\"cflshid_15280\">DEM6064293 <span class=\"_ _4\" id=\"cflshid_15281\"></span>del <span class=\"_ _d\" id=\"cflshid_15282\"></span>28 <span class=\"_ _4\" id=\"cflshid_15283\"></span>luglio <span class=\"_ _d\" id=\"cflshid_15284\"></span>2006, <span class=\"_ _4\" id=\"cflshid_15285\"></span>negli <span class=\"_ _d\" id=\"cflshid_15286\"></span>schemi <span class=\"_ _4\" id=\"cflshid_15287\"></span>di <span class=\"_ _d\" id=\"cflshid_15288\"></span>bilancio, </span><span class=\"_ _4\" id=\"cflshid_15289\">\u00a0</span><span id=\"cflshid_15290\">\u00e8 <span class=\"_ _d\" id=\"cflshid_15291\"></span>data </span><span class=\"_ _4\" id=\"cflshid_15292\">\u00a0</span><span id=\"cflshid_15293\">evidenza <span class=\"_ _d\" id=\"cflshid_15294\"></span>dei </span><span class=\"_ _4\" id=\"cflshid_15295\">\u00a0</span><span id=\"cflshid_15296\">rapporti <span class=\"_ _d\" id=\"cflshid_15297\"></span>significativi </span><span class=\"_ _4\" id=\"cflshid_15298\">\u00a0</span><span id=\"cflshid_15299\">con <span class=\"_ _d\" id=\"cflshid_15300\"></span>parti </span></div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15301\">correlate, <span class=\"_ _c\" id=\"cflshid_15302\"></span>ai <span class=\"_ _d\" id=\"cflshid_15303\"></span>fini <span class=\"_ _c\" id=\"cflshid_15304\"></span>di <span class=\"_ _d\" id=\"cflshid_15305\"></span>una <span class=\"_ _c\" id=\"cflshid_15306\"></span>migliore <span class=\"_ _d\" id=\"cflshid_15307\"></span>informativa <span class=\"_ _d\" id=\"cflshid_15308\"></span>e <span class=\"_ _c\" id=\"cflshid_15309\"></span>le <span class=\"_ _d\" id=\"cflshid_15310\"></span>componenti <span class=\"_ _c\" id=\"cflshid_15311\"></span>reddituali <span class=\"_ _d\" id=\"cflshid_15312\"></span>derivanti <span class=\"_ _d\" id=\"cflshid_15313\"></span>da <span class=\"_ _c\" id=\"cflshid_15314\"></span>eventi <span class=\"_ _d\" id=\"cflshid_15315\"></span>o <span class=\"_ _c\" id=\"cflshid_15316\"></span>da <span class=\"_ _d\" id=\"cflshid_15317\"></span>operazioni <span class=\"_ _d\" id=\"cflshid_15318\"></span>non </div><div class=\"t m0 x3 h7 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15319\">ricorrenti sono <span class=\"_ _a\" id=\"cflshid_15320\"></span>evidenziate, <span class=\"_ _a\" id=\"cflshid_15321\"></span>quando significative, <span class=\"_ _a\" id=\"cflshid_15322\"></span>distintamente <span class=\"_ _a\" id=\"cflshid_15323\"></span>nei commenti <span class=\"_ _a\" id=\"cflshid_15324\"></span>del <span class=\"_ _a\" id=\"cflshid_15325\"></span>management e <span class=\"_ _a\" id=\"cflshid_15326\"></span>nell\u2019informativa </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15327\">finanziaria.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24681": {
   "value": "<div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws71\" id=\"cflshid_15135\">Il bilancio consolidato \u00e8 stato redatto sul presupposto della continuit\u00e0 aziendale ed in conformit\u00e0 agli International </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 wsd1\" id=\"cflshid_15136\"><span id=\"cflshid_15137\">Financial Reporting Standards (IFRS), emessi dall\u2019International <span class=\"_ _0\" id=\"cflshid_15138\"></span>Accounting Standards Board (IASB) ed omolo</span><span class=\"ws0\" id=\"cflshid_15139\">-</span></div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 wsaf\" id=\"cflshid_15140\">gati dall\u2019Unione Europea ed in vigore alla data di Bilancio. Per IFRS si intendono anche tutti i principi contabili </div><div class=\"t m0 x3 h6 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15141\"><span id=\"cflshid_15142\">internazionali rivisti (\u201cIAS\u201d) e tutte <span class=\"_ _a\" id=\"cflshid_15143\"></span>le interpretazioni dell\u2019International Financial Reporting Interpretations <span class=\"_ _a\" id=\"cflshid_15144\"></span>Com</span><span class=\"ff1\" id=\"cflshid_15145\">-</span></div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15146\">mittee (\u201cIFRIC\u201d), precedentemente denominato Standing Interpretations Committee (\u201cSIC\u201d).</div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws7e\" id=\"cflshid_15147\"><span id=\"cflshid_15148\">Le Note esplicative al bilancio consolidato sono state integrate con le informazioni aggiuntive richieste da CON</span><span class=\"ws0\" id=\"cflshid_15149\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws64\" id=\"cflshid_15150\">SOB e dai provvedimenti da essa emanati in attuazione all\u2019art. 9 del D.Lgs. 38/2005 (delibere 15519 e 15520) del </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws93\" id=\"cflshid_15151\">27 luglio 2006 e comunicazione DEM/6064293 del 28 luglio 2006, ai sensi dell\u2019art. 78 del Regolamento emittenti, </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15152\">del documento CE del novembre 2003 e, dove applicabili, del Codice civile.</div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws4a\" id=\"cflshid_15153\">Il bilancio consolidato al 31 dicembre 2023 \u00e8 stato redatto ai sensi dell\u2019articolo 154-ter del D.Lgs 58/98, nonch\u00e9 </div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15154\"><span id=\"cflshid_15155\">delle <span class=\"_ _d\" id=\"cflshid_15156\"></span>disposizioni <span class=\"_ _d\" id=\"cflshid_15157\"></span>Consob <span class=\"_ _4\" id=\"cflshid_15158\"></span>in <span class=\"_ _c\" id=\"cflshid_15159\"></span>materia, <span class=\"_ _4\" id=\"cflshid_15160\"></span>ed <span class=\"_ _c\" id=\"cflshid_15161\"></span>include <span class=\"_ _4\" id=\"cflshid_15162\"></span>il <span class=\"_ _c\" id=\"cflshid_15163\"></span>prospetto <span class=\"_ _4\" id=\"cflshid_15164\"></span>della <span class=\"_ _c\" id=\"cflshid_15165\"></span>Situazione <span class=\"_ _d\" id=\"cflshid_15166\"></span>patrimoniale </span><span class=\"_ _4\" id=\"cflshid_15167\">\u00a0</span><span id=\"cflshid_15168\">e <span class=\"_ _c\" id=\"cflshid_15169\"></span>finanziaria <span class=\"_ _4\" id=\"cflshid_15170\"></span>conso</span><span class=\"ff1\" id=\"cflshid_15171\">-</span></div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15172\">lidata, <span class=\"_ _c\" id=\"cflshid_15173\"></span>il <span class=\"_ _d\" id=\"cflshid_15174\"></span>Conto <span class=\"_ _d\" id=\"cflshid_15175\"></span>economico <span class=\"_ _d\" id=\"cflshid_15176\"></span>consolidato, <span class=\"_ _d\" id=\"cflshid_15177\"></span>il <span class=\"_ _d\" id=\"cflshid_15178\"></span>Conto <span class=\"_ _d\" id=\"cflshid_15179\"></span>economico <span class=\"_ _d\" id=\"cflshid_15180\"></span>complessivo <span class=\"_ _d\" id=\"cflshid_15181\"></span>consolidato, <span class=\"_ _d\" id=\"cflshid_15182\"></span>il <span class=\"_ _c\" id=\"cflshid_15183\"></span>Rendiconto <span class=\"_ _d\" id=\"cflshid_15184\"></span>finanziario </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15185\">consolidato ed il Prospetto dei movimenti del patrimonio netto consolidato, nonch\u00e9 le presenti Note esplicative. </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws79\" id=\"cflshid_15186\">In data 14 marzo 2024 il Consiglio di <span class=\"_ _0\" id=\"cflshid_15187\"></span>Amministrazione di Brunello Cucinelli S.p.A. ha approvato il progetto di </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws8e\" id=\"cflshid_15188\">Bilancio consolidato e ha disposto che lo stesso sia messo a disposizione del pubblico, con le modalit\u00e0 e nei termini </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsac\" id=\"cflshid_15189\">previsti dalle disposizioni normative e dai regolamenti vigenti. Il presente bilancio \u00e8 sottoposto a revisione legale </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15190\">dei <span class=\"_ _c\" id=\"cflshid_15191\"></span>conti <span class=\"_ _d\" id=\"cflshid_15192\"></span>da <span class=\"_ _d\" id=\"cflshid_15193\"></span>parte <span class=\"_ _d\" id=\"cflshid_15194\"></span>della <span class=\"_ _d\" id=\"cflshid_15195\"></span>societ\u00e0 <span class=\"_ _d\" id=\"cflshid_15196\"></span>PricewaterhouseCoopers <span class=\"_ _d\" id=\"cflshid_15197\"></span>S.p.A. <span class=\"_ _d\" id=\"cflshid_15198\"></span>ai <span class=\"_ _d\" id=\"cflshid_15199\"></span>sensi <span class=\"_ _d\" id=\"cflshid_15200\"></span>del <span class=\"_ _d\" id=\"cflshid_15201\"></span>D.Lgs. <span class=\"_ _d\" id=\"cflshid_15202\"></span>39/2010 <span class=\"_ _d\" id=\"cflshid_15203\"></span>in <span class=\"_ _d\" id=\"cflshid_15204\"></span>esecuzione <span class=\"_ _d\" id=\"cflshid_15205\"></span>della </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15206\">delibera assembleare del 19 aprile 2021.</div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsb5\" id=\"cflshid_15207\">Il bilancio consolidato \u00e8 presentato in Euro, la valuta funzionale della Capogruppo Brunello Cucinelli S.p.A., e </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15208\">tutti i valori sono arrotondati alle migliaia di Euro se non altrimenti indicato.</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15209\">Gli schemi di presentazione <span class=\"_ _3\" id=\"cflshid_15210\"></span>della Situazione patrimoniale e finanziaria <span class=\"_ _3\" id=\"cflshid_15211\"></span>consolidata presentano una classificazione </div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15212\">finanziaria a liquidit\u00e0 crescente, dove:</div><div class=\"t m0 x31 h6 y66 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15213\"><span id=\"cflshid_15214\">\u00a0<span class=\"_ _45\" id=\"cflshid_15215\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15216\">\u00a0</span><span id=\"cflshid_15217\">le attivit\u00e0 non correnti comprendono i saldi attivi con ciclo di realizzo oltre dodici mesi;</span></div><div class=\"t m0 x31 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15218\"><span id=\"cflshid_15219\">\u00a0<span class=\"_ _45\" id=\"cflshid_15220\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15221\">\u00a0</span><span id=\"cflshid_15222\">le attivit\u00e0 correnti comprendono i saldi attivi con ciclo di realizzo entro i dodici mesi;</span></div><div class=\"t m0 x31 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15223\"><span id=\"cflshid_15224\">\u00a0<span class=\"_ _45\" id=\"cflshid_15225\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15226\">\u00a0</span><span class=\"ff6\" id=\"cflshid_15227\">le passivit\u00e0 non <span class=\"_ _a\" id=\"cflshid_15228\"></span>correnti comprendono <span class=\"_ _a\" id=\"cflshid_15229\"></span>i debiti esigibili <span class=\"_ _a\" id=\"cflshid_15230\"></span>oltre dodici mesi, <span class=\"_ _a\" id=\"cflshid_15231\"></span>inclusi i <span class=\"_ _a\" id=\"cflshid_15232\"></span>debiti finanziari, i <span class=\"_ _a\" id=\"cflshid_15233\"></span>fondi per </span></div><div class=\"t m0 x32 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15234\">rischi ed oneri e le passivit\u00e0 per benefici ai dipendenti;</div><div class=\"t m0 x31 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15235\"><span id=\"cflshid_15236\">\u00a0<span class=\"_ _45\" id=\"cflshid_15237\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15238\">\u00a0</span><span class=\"wsbd\" id=\"cflshid_15239\">le passivit\u00e0 correnti comprendono i debiti per i quali \u00e8 prevista l\u2019estinzione nel normale ciclo operativo del </span></div><div class=\"t m0 x32 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15240\">Gruppo o nei dodici mesi successivi alla chiusura dell\u2019esercizio.</div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15241\">Lo <span class=\"_ _a\" id=\"cflshid_15242\"></span>schema di <span class=\"_ _a\" id=\"cflshid_15243\"></span>presentazione <span class=\"_ _a\" id=\"cflshid_15244\"></span>del <span class=\"_ _a\" id=\"cflshid_15245\"></span>Conto <span class=\"_ _a\" id=\"cflshid_15246\"></span>economico <span class=\"_ _a\" id=\"cflshid_15247\"></span>consolidato <span class=\"_ _a\" id=\"cflshid_15248\"></span>segue <span class=\"_ _a\" id=\"cflshid_15249\"></span>una <span class=\"_ _a\" id=\"cflshid_15250\"></span>classificazione dei <span class=\"_ _a\" id=\"cflshid_15251\"></span>ricavi <span class=\"_ _a\" id=\"cflshid_15252\"></span>e <span class=\"_ _a\" id=\"cflshid_15253\"></span>dei <span class=\"_ _a\" id=\"cflshid_15254\"></span>costi <span class=\"_ _a\" id=\"cflshid_15255\"></span>per </div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15256\">natura.</div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15257\"><span id=\"cflshid_15258\">Il Rendiconto <span class=\"_ _a\" id=\"cflshid_15259\"></span>finanziario consolidato \u00e8 <span class=\"_ _a\" id=\"cflshid_15260\"></span>stato predisposto <span class=\"_ _a\" id=\"cflshid_15261\"></span>in base <span class=\"_ _a\" id=\"cflshid_15262\"></span>al metodo <span class=\"_ _a\" id=\"cflshid_15263\"></span>indiretto e <span class=\"_ _a\" id=\"cflshid_15264\"></span>viene presentato in <span class=\"_ _a\" id=\"cflshid_15265\"></span>confor</span><span class=\"ff1\" id=\"cflshid_15266\">-</span></div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15267\">mit\u00e0 allo IAS 7, classificando i flussi finanziari tra attivit\u00e0 operativa, di investimento e di finanziamento.</div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15268\">Il bilancio consolidato \u00e8 stato redatto in base al principio del costo storico, tenuto conto ove appropriato delle ret-</div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15269\">tifiche di valore, con l\u2019eccezione delle voci di bilancio che secondo gli IFRS devono essere valutate al fair value.</div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 wsf3\" id=\"cflshid_15270\">Si precisa che con riferimento alla Delibera Consob n. 15519 del 27 luglio 2006 e della Comunicazione n. </div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15279\"><span id=\"cflshid_15280\">DEM6064293 <span class=\"_ _4\" id=\"cflshid_15281\"></span>del <span class=\"_ _d\" id=\"cflshid_15282\"></span>28 <span class=\"_ _4\" id=\"cflshid_15283\"></span>luglio <span class=\"_ _d\" id=\"cflshid_15284\"></span>2006, <span class=\"_ _4\" id=\"cflshid_15285\"></span>negli <span class=\"_ _d\" id=\"cflshid_15286\"></span>schemi <span class=\"_ _4\" id=\"cflshid_15287\"></span>di <span class=\"_ _d\" id=\"cflshid_15288\"></span>bilancio, </span><span class=\"_ _4\" id=\"cflshid_15289\">\u00a0</span><span id=\"cflshid_15290\">\u00e8 <span class=\"_ _d\" id=\"cflshid_15291\"></span>data </span><span class=\"_ _4\" id=\"cflshid_15292\">\u00a0</span><span id=\"cflshid_15293\">evidenza <span class=\"_ _d\" id=\"cflshid_15294\"></span>dei </span><span class=\"_ _4\" id=\"cflshid_15295\">\u00a0</span><span id=\"cflshid_15296\">rapporti <span class=\"_ _d\" id=\"cflshid_15297\"></span>significativi </span><span class=\"_ _4\" id=\"cflshid_15298\">\u00a0</span><span id=\"cflshid_15299\">con <span class=\"_ _d\" id=\"cflshid_15300\"></span>parti </span></div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15301\">correlate, <span class=\"_ _c\" id=\"cflshid_15302\"></span>ai <span class=\"_ _d\" id=\"cflshid_15303\"></span>fini <span class=\"_ _c\" id=\"cflshid_15304\"></span>di <span class=\"_ _d\" id=\"cflshid_15305\"></span>una <span class=\"_ _c\" id=\"cflshid_15306\"></span>migliore <span class=\"_ _d\" id=\"cflshid_15307\"></span>informativa <span class=\"_ _d\" id=\"cflshid_15308\"></span>e <span class=\"_ _c\" id=\"cflshid_15309\"></span>le <span class=\"_ _d\" id=\"cflshid_15310\"></span>componenti <span class=\"_ _c\" id=\"cflshid_15311\"></span>reddituali <span class=\"_ _d\" id=\"cflshid_15312\"></span>derivanti <span class=\"_ _d\" id=\"cflshid_15313\"></span>da <span class=\"_ _c\" id=\"cflshid_15314\"></span>eventi <span class=\"_ _d\" id=\"cflshid_15315\"></span>o <span class=\"_ _c\" id=\"cflshid_15316\"></span>da <span class=\"_ _d\" id=\"cflshid_15317\"></span>operazioni <span class=\"_ _d\" id=\"cflshid_15318\"></span>non </div><div class=\"t m0 x3 h7 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15319\">ricorrenti sono <span class=\"_ _a\" id=\"cflshid_15320\"></span>evidenziate, <span class=\"_ _a\" id=\"cflshid_15321\"></span>quando significative, <span class=\"_ _a\" id=\"cflshid_15322\"></span>distintamente <span class=\"_ _a\" id=\"cflshid_15323\"></span>nei commenti <span class=\"_ _a\" id=\"cflshid_15324\"></span>del <span class=\"_ _a\" id=\"cflshid_15325\"></span>management e <span class=\"_ _a\" id=\"cflshid_15326\"></span>nell\u2019informativa </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15327\">finanziaria.</div>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24680": {
   "value": "<div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws71\" id=\"cflshid_15135\">Il bilancio consolidato \u00e8 stato redatto sul presupposto della continuit\u00e0 aziendale ed in conformit\u00e0 agli International </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 wsd1\" id=\"cflshid_15136\"><span id=\"cflshid_15137\">Financial Reporting Standards (IFRS), emessi dall\u2019International <span class=\"_ _0\" id=\"cflshid_15138\"></span>Accounting Standards Board (IASB) ed omolo</span><span class=\"ws0\" id=\"cflshid_15139\">-</span></div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 wsaf\" id=\"cflshid_15140\">gati dall\u2019Unione Europea ed in vigore alla data di Bilancio. Per IFRS si intendono anche tutti i principi contabili </div><div class=\"t m0 x3 h6 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15141\"><span id=\"cflshid_15142\">internazionali rivisti (\u201cIAS\u201d) e tutte <span class=\"_ _a\" id=\"cflshid_15143\"></span>le interpretazioni dell\u2019International Financial Reporting Interpretations <span class=\"_ _a\" id=\"cflshid_15144\"></span>Com</span><span class=\"ff1\" id=\"cflshid_15145\">-</span></div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15146\">mittee (\u201cIFRIC\u201d), precedentemente denominato Standing Interpretations Committee (\u201cSIC\u201d).</div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws7e\" id=\"cflshid_15147\"><span id=\"cflshid_15148\">Le Note esplicative al bilancio consolidato sono state integrate con le informazioni aggiuntive richieste da CON</span><span class=\"ws0\" id=\"cflshid_15149\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws64\" id=\"cflshid_15150\">SOB e dai provvedimenti da essa emanati in attuazione all\u2019art. 9 del D.Lgs. 38/2005 (delibere 15519 e 15520) del </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws93\" id=\"cflshid_15151\">27 luglio 2006 e comunicazione DEM/6064293 del 28 luglio 2006, ai sensi dell\u2019art. 78 del Regolamento emittenti, </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15152\">del documento CE del novembre 2003 e, dove applicabili, del Codice civile.</div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws4a\" id=\"cflshid_15153\">Il bilancio consolidato al 31 dicembre 2023 \u00e8 stato redatto ai sensi dell\u2019articolo 154-ter del D.Lgs 58/98, nonch\u00e9 </div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15154\"><span id=\"cflshid_15155\">delle <span class=\"_ _d\" id=\"cflshid_15156\"></span>disposizioni <span class=\"_ _d\" id=\"cflshid_15157\"></span>Consob <span class=\"_ _4\" id=\"cflshid_15158\"></span>in <span class=\"_ _c\" id=\"cflshid_15159\"></span>materia, <span class=\"_ _4\" id=\"cflshid_15160\"></span>ed <span class=\"_ _c\" id=\"cflshid_15161\"></span>include <span class=\"_ _4\" id=\"cflshid_15162\"></span>il <span class=\"_ _c\" id=\"cflshid_15163\"></span>prospetto <span class=\"_ _4\" id=\"cflshid_15164\"></span>della <span class=\"_ _c\" id=\"cflshid_15165\"></span>Situazione <span class=\"_ _d\" id=\"cflshid_15166\"></span>patrimoniale </span><span class=\"_ _4\" id=\"cflshid_15167\">\u00a0</span><span id=\"cflshid_15168\">e <span class=\"_ _c\" id=\"cflshid_15169\"></span>finanziaria <span class=\"_ _4\" id=\"cflshid_15170\"></span>conso</span><span class=\"ff1\" id=\"cflshid_15171\">-</span></div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15172\">lidata, <span class=\"_ _c\" id=\"cflshid_15173\"></span>il <span class=\"_ _d\" id=\"cflshid_15174\"></span>Conto <span class=\"_ _d\" id=\"cflshid_15175\"></span>economico <span class=\"_ _d\" id=\"cflshid_15176\"></span>consolidato, <span class=\"_ _d\" id=\"cflshid_15177\"></span>il <span class=\"_ _d\" id=\"cflshid_15178\"></span>Conto <span class=\"_ _d\" id=\"cflshid_15179\"></span>economico <span class=\"_ _d\" id=\"cflshid_15180\"></span>complessivo <span class=\"_ _d\" id=\"cflshid_15181\"></span>consolidato, <span class=\"_ _d\" id=\"cflshid_15182\"></span>il <span class=\"_ _c\" id=\"cflshid_15183\"></span>Rendiconto <span class=\"_ _d\" id=\"cflshid_15184\"></span>finanziario </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15185\">consolidato ed il Prospetto dei movimenti del patrimonio netto consolidato, nonch\u00e9 le presenti Note esplicative. </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws79\" id=\"cflshid_15186\">In data 14 marzo 2024 il Consiglio di <span class=\"_ _0\" id=\"cflshid_15187\"></span>Amministrazione di Brunello Cucinelli S.p.A. ha approvato il progetto di </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws8e\" id=\"cflshid_15188\">Bilancio consolidato e ha disposto che lo stesso sia messo a disposizione del pubblico, con le modalit\u00e0 e nei termini </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsac\" id=\"cflshid_15189\">previsti dalle disposizioni normative e dai regolamenti vigenti. Il presente bilancio \u00e8 sottoposto a revisione legale </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15190\">dei <span class=\"_ _c\" id=\"cflshid_15191\"></span>conti <span class=\"_ _d\" id=\"cflshid_15192\"></span>da <span class=\"_ _d\" id=\"cflshid_15193\"></span>parte <span class=\"_ _d\" id=\"cflshid_15194\"></span>della <span class=\"_ _d\" id=\"cflshid_15195\"></span>societ\u00e0 <span class=\"_ _d\" id=\"cflshid_15196\"></span>PricewaterhouseCoopers <span class=\"_ _d\" id=\"cflshid_15197\"></span>S.p.A. <span class=\"_ _d\" id=\"cflshid_15198\"></span>ai <span class=\"_ _d\" id=\"cflshid_15199\"></span>sensi <span class=\"_ _d\" id=\"cflshid_15200\"></span>del <span class=\"_ _d\" id=\"cflshid_15201\"></span>D.Lgs. <span class=\"_ _d\" id=\"cflshid_15202\"></span>39/2010 <span class=\"_ _d\" id=\"cflshid_15203\"></span>in <span class=\"_ _d\" id=\"cflshid_15204\"></span>esecuzione <span class=\"_ _d\" id=\"cflshid_15205\"></span>della </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15206\">delibera assembleare del 19 aprile 2021.</div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsb5\" id=\"cflshid_15207\">Il bilancio consolidato \u00e8 presentato in Euro, la valuta funzionale della Capogruppo Brunello Cucinelli S.p.A., e </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15208\">tutti i valori sono arrotondati alle migliaia di Euro se non altrimenti indicato.</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15209\">Gli schemi di presentazione <span class=\"_ _3\" id=\"cflshid_15210\"></span>della Situazione patrimoniale e finanziaria <span class=\"_ _3\" id=\"cflshid_15211\"></span>consolidata presentano una classificazione </div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15212\">finanziaria a liquidit\u00e0 crescente, dove:</div><div class=\"t m0 x31 h6 y66 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15213\"><span id=\"cflshid_15214\">\u00a0<span class=\"_ _45\" id=\"cflshid_15215\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15216\">\u00a0</span><span id=\"cflshid_15217\">le attivit\u00e0 non correnti comprendono i saldi attivi con ciclo di realizzo oltre dodici mesi;</span></div><div class=\"t m0 x31 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15218\"><span id=\"cflshid_15219\">\u00a0<span class=\"_ _45\" id=\"cflshid_15220\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15221\">\u00a0</span><span id=\"cflshid_15222\">le attivit\u00e0 correnti comprendono i saldi attivi con ciclo di realizzo entro i dodici mesi;</span></div><div class=\"t m0 x31 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15223\"><span id=\"cflshid_15224\">\u00a0<span class=\"_ _45\" id=\"cflshid_15225\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15226\">\u00a0</span><span class=\"ff6\" id=\"cflshid_15227\">le passivit\u00e0 non <span class=\"_ _a\" id=\"cflshid_15228\"></span>correnti comprendono <span class=\"_ _a\" id=\"cflshid_15229\"></span>i debiti esigibili <span class=\"_ _a\" id=\"cflshid_15230\"></span>oltre dodici mesi, <span class=\"_ _a\" id=\"cflshid_15231\"></span>inclusi i <span class=\"_ _a\" id=\"cflshid_15232\"></span>debiti finanziari, i <span class=\"_ _a\" id=\"cflshid_15233\"></span>fondi per </span></div><div class=\"t m0 x32 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15234\">rischi ed oneri e le passivit\u00e0 per benefici ai dipendenti;</div><div class=\"t m0 x31 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15235\"><span id=\"cflshid_15236\">\u00a0<span class=\"_ _45\" id=\"cflshid_15237\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15238\">\u00a0</span><span class=\"wsbd\" id=\"cflshid_15239\">le passivit\u00e0 correnti comprendono i debiti per i quali \u00e8 prevista l\u2019estinzione nel normale ciclo operativo del </span></div><div class=\"t m0 x32 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15240\">Gruppo o nei dodici mesi successivi alla chiusura dell\u2019esercizio.</div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15241\">Lo <span class=\"_ _a\" id=\"cflshid_15242\"></span>schema di <span class=\"_ _a\" id=\"cflshid_15243\"></span>presentazione <span class=\"_ _a\" id=\"cflshid_15244\"></span>del <span class=\"_ _a\" id=\"cflshid_15245\"></span>Conto <span class=\"_ _a\" id=\"cflshid_15246\"></span>economico <span class=\"_ _a\" id=\"cflshid_15247\"></span>consolidato <span class=\"_ _a\" id=\"cflshid_15248\"></span>segue <span class=\"_ _a\" id=\"cflshid_15249\"></span>una <span class=\"_ _a\" id=\"cflshid_15250\"></span>classificazione dei <span class=\"_ _a\" id=\"cflshid_15251\"></span>ricavi <span class=\"_ _a\" id=\"cflshid_15252\"></span>e <span class=\"_ _a\" id=\"cflshid_15253\"></span>dei <span class=\"_ _a\" id=\"cflshid_15254\"></span>costi <span class=\"_ _a\" id=\"cflshid_15255\"></span>per </div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15256\">natura.</div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15257\"><span id=\"cflshid_15258\">Il Rendiconto <span class=\"_ _a\" id=\"cflshid_15259\"></span>finanziario consolidato \u00e8 <span class=\"_ _a\" id=\"cflshid_15260\"></span>stato predisposto <span class=\"_ _a\" id=\"cflshid_15261\"></span>in base <span class=\"_ _a\" id=\"cflshid_15262\"></span>al metodo <span class=\"_ _a\" id=\"cflshid_15263\"></span>indiretto e <span class=\"_ _a\" id=\"cflshid_15264\"></span>viene presentato in <span class=\"_ _a\" id=\"cflshid_15265\"></span>confor</span><span class=\"ff1\" id=\"cflshid_15266\">-</span></div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15267\">mit\u00e0 allo IAS 7, classificando i flussi finanziari tra attivit\u00e0 operativa, di investimento e di finanziamento.</div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15268\">Il bilancio consolidato \u00e8 stato redatto in base al principio del costo storico, tenuto conto ove appropriato delle ret-</div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15269\">tifiche di valore, con l\u2019eccezione delle voci di bilancio che secondo gli IFRS devono essere valutate al fair value.</div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 wsf3\" id=\"cflshid_15270\">Si precisa che con riferimento alla Delibera Consob n. 15519 del 27 luglio 2006 e della Comunicazione n. </div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15279\"><span id=\"cflshid_15280\">DEM6064293 <span class=\"_ _4\" id=\"cflshid_15281\"></span>del <span class=\"_ _d\" id=\"cflshid_15282\"></span>28 <span class=\"_ _4\" id=\"cflshid_15283\"></span>luglio <span class=\"_ _d\" id=\"cflshid_15284\"></span>2006, <span class=\"_ _4\" id=\"cflshid_15285\"></span>negli <span class=\"_ _d\" id=\"cflshid_15286\"></span>schemi <span class=\"_ _4\" id=\"cflshid_15287\"></span>di <span class=\"_ _d\" id=\"cflshid_15288\"></span>bilancio, </span><span class=\"_ _4\" id=\"cflshid_15289\">\u00a0</span><span id=\"cflshid_15290\">\u00e8 <span class=\"_ _d\" id=\"cflshid_15291\"></span>data </span><span class=\"_ _4\" id=\"cflshid_15292\">\u00a0</span><span id=\"cflshid_15293\">evidenza <span class=\"_ _d\" id=\"cflshid_15294\"></span>dei </span><span class=\"_ _4\" id=\"cflshid_15295\">\u00a0</span><span id=\"cflshid_15296\">rapporti <span class=\"_ _d\" id=\"cflshid_15297\"></span>significativi </span><span class=\"_ _4\" id=\"cflshid_15298\">\u00a0</span><span id=\"cflshid_15299\">con <span class=\"_ _d\" id=\"cflshid_15300\"></span>parti </span></div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15301\">correlate, <span class=\"_ _c\" id=\"cflshid_15302\"></span>ai <span class=\"_ _d\" id=\"cflshid_15303\"></span>fini <span class=\"_ _c\" id=\"cflshid_15304\"></span>di <span class=\"_ _d\" id=\"cflshid_15305\"></span>una <span class=\"_ _c\" id=\"cflshid_15306\"></span>migliore <span class=\"_ _d\" id=\"cflshid_15307\"></span>informativa <span class=\"_ _d\" id=\"cflshid_15308\"></span>e <span class=\"_ _c\" id=\"cflshid_15309\"></span>le <span class=\"_ _d\" id=\"cflshid_15310\"></span>componenti <span class=\"_ _c\" id=\"cflshid_15311\"></span>reddituali <span class=\"_ _d\" id=\"cflshid_15312\"></span>derivanti <span class=\"_ _d\" id=\"cflshid_15313\"></span>da <span class=\"_ _c\" id=\"cflshid_15314\"></span>eventi <span class=\"_ _d\" id=\"cflshid_15315\"></span>o <span class=\"_ _c\" id=\"cflshid_15316\"></span>da <span class=\"_ _d\" id=\"cflshid_15317\"></span>operazioni <span class=\"_ _d\" id=\"cflshid_15318\"></span>non </div><div class=\"t m0 x3 h7 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15319\">ricorrenti sono <span class=\"_ _a\" id=\"cflshid_15320\"></span>evidenziate, <span class=\"_ _a\" id=\"cflshid_15321\"></span>quando significative, <span class=\"_ _a\" id=\"cflshid_15322\"></span>distintamente <span class=\"_ _a\" id=\"cflshid_15323\"></span>nei commenti <span class=\"_ _a\" id=\"cflshid_15324\"></span>del <span class=\"_ _a\" id=\"cflshid_15325\"></span>management e <span class=\"_ _a\" id=\"cflshid_15326\"></span>nell\u2019informativa </div>finanziaria",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24687": {
   "value": "<div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15333\"><span id=\"cflshid_15334\">Il </span><span class=\"_ _4\" id=\"cflshid_15335\">\u00a0</span><span id=\"cflshid_15336\">bilancio </span><span class=\"_ _4\" id=\"cflshid_15337\">\u00a0</span><span id=\"cflshid_15338\">consolidato </span><span class=\"_ _4\" id=\"cflshid_15339\">\u00a0</span><span id=\"cflshid_15340\">include <span class=\"_ _4\" id=\"cflshid_15341\"></span>la <span class=\"_ _4\" id=\"cflshid_15342\"></span>situazione <span class=\"_ _4\" id=\"cflshid_15343\"></span>patrimoniale, <span class=\"_ _d\" id=\"cflshid_15344\"></span>economica </span><span class=\"_ _4\" id=\"cflshid_15345\">\u00a0</span><span id=\"cflshid_15346\">e </span><span class=\"_ _4\" id=\"cflshid_15347\">\u00a0</span><span id=\"cflshid_15348\">finanziaria </span><span class=\"_ _4\" id=\"cflshid_15349\">\u00a0</span><span id=\"cflshid_15350\">della </span><span class=\"_ _4\" id=\"cflshid_15351\">\u00a0</span><span id=\"cflshid_15352\">Capogruppo </span><span class=\"_ _4\" id=\"cflshid_15353\">\u00a0</span><span id=\"cflshid_15354\">Brunello </span></div><div class=\"t m0 x3 h6 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15355\"><span id=\"cflshid_15356\">Cucinelli S.p.A. e delle sue <span class=\"_ _a\" id=\"cflshid_15357\"></span>controllate italiane ed estere, nel loro <span class=\"_ _a\" id=\"cflshid_15358\"></span>insieme identificate come Gruppo Brunello Cu</span><span class=\"ff1\" id=\"cflshid_15359\">-</span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15360\">cinelli, al 31 dicembre 2023.</div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 wsd5\" id=\"cflshid_15361\">T<span class=\"_ _2\" id=\"cflshid_15362\"></span>ale bilancio consolidato \u00e8 stato predisposto sulla base delle situazioni contabili della Societ\u00e0 e delle societ\u00e0 da </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15363\">essa controllate, opportunamente rettificati per renderli conformi agli IFRS. </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws77\" id=\"cflshid_15364\">Il controllo si ottiene quando il Gruppo \u00e8 esposto o ha diritto a rendimenti variabili, derivanti dal proprio rapporto </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws75\" id=\"cflshid_15365\">con l\u2019entit\u00e0 oggetto di investimento e, allo stesso tempo, ha la capacit\u00e0 di incidere su tali rendimenti esercitando </div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15366\">il proprio potere su tale entit\u00e0. Specificatamente, il Gruppo controlla una partecipata se, e solo se, il Gruppo ha: </div><div class=\"t m0 x31 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15367\"><span id=\"cflshid_15368\">\u00a0<span class=\"_ _45\" id=\"cflshid_15369\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15370\">\u00a0</span><span class=\"ws5d\" id=\"cflshid_15371\">il potere sull\u2019entit\u00e0 oggetto di investimento (ovvero detiene validi diritti che gli conferiscono la capacit\u00e0 attuale </span></div><div class=\"t m0 x32 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15372\">di dirigere le attivit\u00e0 rilevanti dell\u2019entit\u00e0 oggetto di investimento); </div><div class=\"t m0 x31 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15373\"><span id=\"cflshid_15374\">\u00a0<span class=\"_ _45\" id=\"cflshid_15375\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15376\">\u00a0</span><span id=\"cflshid_15377\">l\u2019esposizione o i diritti a rendimenti variabili derivanti dal rapporto con l\u2019entit\u00e0 oggetto di investimento; </span></div><div class=\"t m0 x31 h6 y5d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15378\"><span id=\"cflshid_15379\">\u00a0<span class=\"_ _45\" id=\"cflshid_15380\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15381\">\u00a0</span><span class=\"wsd7\" id=\"cflshid_15382\">la capacit\u00e0 di esercitare il proprio potere sull\u2019entit\u00e0 oggetto di investimento per incidere sull\u2019ammontare dei </span></div><div class=\"t m0 x32 h6 y5e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15383\">suoi rendimenti.</div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws74\" id=\"cflshid_15384\">Quando il Gruppo detiene meno della maggioranza dei diritti di voto (o diritti simili) deve considerare tutti i fatti </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15385\">e le circostanze rilevanti per stabilire se controlla l\u2019entit\u00e0 oggetto di investimento, inclusi: </div><div class=\"t m0 x31 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15386\"><span id=\"cflshid_15387\">\u00a0<span class=\"_ _45\" id=\"cflshid_15388\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15389\">\u00a0</span><span id=\"cflshid_15390\">accordi contrattuali con altri titolari di diritti di voto; </span></div><div class=\"t m0 x31 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15391\"><span id=\"cflshid_15392\">\u00a0<span class=\"_ _45\" id=\"cflshid_15393\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15394\">\u00a0</span><span id=\"cflshid_15395\">diritti derivanti da accordi contrattuali; </span></div><div class=\"t m0 x31 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15396\"><span id=\"cflshid_15397\">\u00a0<span class=\"_ _45\" id=\"cflshid_15398\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15399\">\u00a0</span><span id=\"cflshid_15400\">diritti di voto e diritti di voto potenziali del Gruppo.</span></div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_15401\">Il Gruppo riconsidera se ha o meno il controllo di una partecipata se i fatti e le circostanze indicano che ci siano </div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15402\">stati dei <span class=\"_ _0\" id=\"cflshid_15403\"></span>cambiamenti in uno <span class=\"_ _3\" id=\"cflshid_15404\"></span>o pi\u00f9 <span class=\"_ _0\" id=\"cflshid_15405\"></span>dei tre elementi <span class=\"_ _3\" id=\"cflshid_15406\"></span>rilevanti ai <span class=\"_ _0\" id=\"cflshid_15407\"></span>fini della definizione <span class=\"_ _3\" id=\"cflshid_15408\"></span>di controllo. <span class=\"_ _0\" id=\"cflshid_15409\"></span>Il consolidamento </div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 wsa6\" id=\"cflshid_15410\">di una controllata inizia quando il Gruppo ne ottiene il controllo e cessa quando il Gruppo perde il controllo stesso. </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_15411\">Le attivit\u00e0, le passivit\u00e0, i ricavi ed i costi della controllata acquisita o ceduta nel corso dell\u2019esercizio sono inclusi </div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15412\">nel Conto <span class=\"_ _0\" id=\"cflshid_15413\"></span>economico complessivo consolidato <span class=\"_ _0\" id=\"cflshid_15414\"></span>dalla data <span class=\"_ _3\" id=\"cflshid_15415\"></span>in cui <span class=\"_ _3\" id=\"cflshid_15416\"></span>il Gruppo <span class=\"_ _0\" id=\"cflshid_15417\"></span>ottiene il controllo <span class=\"_ _0\" id=\"cflshid_15418\"></span>fino alla data <span class=\"_ _0\" id=\"cflshid_15419\"></span>in cui <span class=\"_ _3\" id=\"cflshid_15420\"></span>il </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15421\">Gruppo non esercita pi\u00f9 il controllo sulla societ\u00e0.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_15422\"><span id=\"cflshid_15423\">T<span class=\"_ _0\" id=\"cflshid_15424\"></span>utti i saldi e le transazioni infragruppo, inclusi eventuali utili e perdite non realizzati derivanti da rapporti intrat</span><span class=\"ws0\" id=\"cflshid_15425\">-</span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15426\">tenuti fra societ\u00e0 del Gruppo Brunello Cucinelli, sono eliminati.</div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 wse9\" id=\"cflshid_15427\"><span id=\"cflshid_15428\">Le acquisizioni di societ\u00e0 controllate sono contabilizzate in base al metodo dell\u2019acquisto (</span><span class=\"ffd\" id=\"cflshid_15429\"><span id=\"cflshid_15430\">pur<span class=\"_ _0\" id=\"cflshid_15431\"></span>chase method</span><span class=\"ff1\" id=\"cflshid_15432\">) che </span></span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws85\" id=\"cflshid_15433\"><span id=\"cflshid_15434\">comporta l\u2019allocazione del costo dell\u2019aggregazione aziendale ai </span><span class=\"ffd\" id=\"cflshid_15435\">fair value</span><span id=\"cflshid_15436\"> delle attivit\u00e0, passivit\u00e0 e passivit\u00e0 poten</span><span class=\"ws0\" id=\"cflshid_15437\">-</span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_15438\">ziali acquisite alla data di acquisizione e l\u2019inclusione del risultato della societ\u00e0 acquisita dalla data di acquisizione </div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15439\">fino alla chiusura dell\u2019esercizio.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_15448\">Il Risultato ed il Patrimonio di terzi rappresentano la parte di utile o perdita e patrimonio relativi alle attivit\u00e0 nette </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws43\" id=\"cflshid_15449\"><span id=\"cflshid_15450\">non detenute dal Gruppo e sono esposti in una voce separata del Conto economico consolidato, del Conto econo</span><span class=\"ws0\" id=\"cflshid_15451\">-</span></div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15452\"><span id=\"cflshid_15453\">mico <span class=\"_ _3\" id=\"cflshid_15454\"></span>complessivo <span class=\"_ _0\" id=\"cflshid_15455\"></span>consolidato e <span class=\"_ _0\" id=\"cflshid_15456\"></span>del prospetto <span class=\"_ _0\" id=\"cflshid_15457\"></span>della <span class=\"_ _3\" id=\"cflshid_15458\"></span>Situazione <span class=\"_ _3\" id=\"cflshid_15459\"></span>patrimoniale <span class=\"_ _3\" id=\"cflshid_15460\"></span>e <span class=\"_ _3\" id=\"cflshid_15461\"></span>finanziaria <span class=\"_ _3\" id=\"cflshid_15462\"></span>consolidata <span class=\"_ _3\" id=\"cflshid_15463\"></span>separatamen</span><span class=\"ff1\" id=\"cflshid_15464\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15465\">te dagli Utili e dal Patrimonio del Gruppo.</div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15466\">Al <span class=\"_ _a\" id=\"cflshid_15467\"></span>31 <span class=\"_ _c\" id=\"cflshid_15468\"></span>dicembre <span class=\"_ _a\" id=\"cflshid_15469\"></span>2023 <span class=\"_ _c\" id=\"cflshid_15470\"></span>il <span class=\"_ _a\" id=\"cflshid_15471\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_15472\"></span>Brunello <span class=\"_ _a\" id=\"cflshid_15473\"></span>Cucinelli <span class=\"_ _c\" id=\"cflshid_15474\"></span>non <span class=\"_ _a\" id=\"cflshid_15475\"></span>detiene <span class=\"_ _c\" id=\"cflshid_15476\"></span>partecipazioni <span class=\"_ _a\" id=\"cflshid_15477\"></span>in <span class=\"_ _c\" id=\"cflshid_15478\"></span>joint <span class=\"_ _a\" id=\"cflshid_15479\"></span>venture <span class=\"_ _c\" id=\"cflshid_15480\"></span>(definite <span class=\"_ _a\" id=\"cflshid_15481\"></span>come <span class=\"_ _c\" id=\"cflshid_15482\"></span>un </div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws84\" id=\"cflshid_15483\"><span id=\"cflshid_15484\">accordo contrattuale con il quale due o pi\u00f9 parti intraprendono un\u2019attivit\u00e0 economica sottoposta a controllo con</span><span class=\"ws0\" id=\"cflshid_15485\">-</span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15486\">giunto, ai sensi dell\u2019IFRS 1<span class=\"_ _0\" id=\"cflshid_15487\"></span>1).</div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws5a\" id=\"cflshid_15488\">Per quanto concerne le partecipazioni in imprese collegate (imprese nelle quali il Gruppo detenga almeno il 20% </div><div class=\"t m0 x3 h7 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15489\">dei <span class=\"_ _3\" id=\"cflshid_15490\"></span>diritti di <span class=\"_ _0\" id=\"cflshid_15491\"></span>voto ovvero <span class=\"_ _0\" id=\"cflshid_15492\"></span>eserciti un\u2019influenza <span class=\"_ _3\" id=\"cflshid_15493\"></span>notevole, ma <span class=\"_ _0\" id=\"cflshid_15494\"></span>non il <span class=\"_ _0\" id=\"cflshid_15495\"></span>controllo o <span class=\"_ _0\" id=\"cflshid_15496\"></span>il controllo <span class=\"_ _3\" id=\"cflshid_15497\"></span>congiunto, sulle <span class=\"_ _0\" id=\"cflshid_15498\"></span>politiche </div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15499\">finanziarie <span class=\"_ _a\" id=\"cflshid_15500\"></span>ed <span class=\"_ _c\" id=\"cflshid_15501\"></span>operative), <span class=\"_ _a\" id=\"cflshid_15502\"></span>alla <span class=\"_ _c\" id=\"cflshid_15503\"></span>data <span class=\"_ _a\" id=\"cflshid_15504\"></span>del <span class=\"_ _c\" id=\"cflshid_15505\"></span>31 <span class=\"_ _a\" id=\"cflshid_15506\"></span>dicembre <span class=\"_ _c\" id=\"cflshid_15507\"></span>2023 <span class=\"_ _a\" id=\"cflshid_15508\"></span>il <span class=\"_ _c\" id=\"cflshid_15509\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_15510\"></span>detiene <span class=\"_ _c\" id=\"cflshid_15511\"></span>una <span class=\"_ _a\" id=\"cflshid_15512\"></span>partecipazione <span class=\"_ _c\" id=\"cflshid_15513\"></span>pari <span class=\"_ _a\" id=\"cflshid_15514\"></span>al <span class=\"_ _c\" id=\"cflshid_15515\"></span>24,5% <span class=\"_ _a\" id=\"cflshid_15516\"></span>del </div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15517\">capitale <span class=\"_ _0\" id=\"cflshid_15518\"></span>sociale della <span class=\"_ _0\" id=\"cflshid_15519\"></span>societ\u00e0 <span class=\"_ _3\" id=\"cflshid_15520\"></span>Cariaggi <span class=\"_ _3\" id=\"cflshid_15521\"></span>Lanificio <span class=\"_ _0\" id=\"cflshid_15522\"></span>S.p.A. (con <span class=\"_ _0\" id=\"cflshid_15523\"></span>sede <span class=\"_ _3\" id=\"cflshid_15524\"></span>legale <span class=\"_ _3\" id=\"cflshid_15525\"></span>a <span class=\"_ _3\" id=\"cflshid_15526\"></span>Cagli <span class=\"_ _3\" id=\"cflshid_15527\"></span>(PU) <span class=\"_ _0\" id=\"cflshid_15528\"></span>\u2013 Italia <span class=\"_ _0\" id=\"cflshid_15529\"></span>e <span class=\"_ _3\" id=\"cflshid_15530\"></span>Capitale <span class=\"_ _3\" id=\"cflshid_15531\"></span>Sociale <span class=\"_ _3\" id=\"cflshid_15532\"></span>pari </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15533\">ad Euro 7.000 migliaia).</div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_15534\">La tabella seguente riepiloga, con riferimento alle societ\u00e0 controllate e collegate, le informazioni al 31 dicembre </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws91\" id=\"cflshid_15535\">2023 relative a denominazione, sede legale, quota di capitale sociale detenuta direttamente e indirettamente dal </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15536\">Gruppo Brunello Cucinelli:</div><div class=\"t m0 x3 h11 y360 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15537\"><span id=\"cflshid_15538\">Denominazione</span><span class=\"_ _174\" id=\"cflshid_15539\">\u00a0</span><span id=\"cflshid_15540\">Sede</span><span class=\"_ _82\" id=\"cflshid_15541\">\u00a0</span><span id=\"cflshid_15542\">Divisa</span><span class=\"_ _de\" id=\"cflshid_15543\">\u00a0</span><span id=\"cflshid_15544\">Capitale (unit\u00e0 </span></div><div class=\"t m0 x55 h11 y361 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15545\">di valuta)</div><div class=\"t m0 x72 h11 y360 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15546\">Percentuale di contr<span class=\"_ _3\" id=\"cflshid_15547\"></span>ollo</div><div class=\"t m0 x88 h11 y362 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15548\"><span id=\"cflshid_15549\">Diretto</span><span class=\"_ _92\" id=\"cflshid_15550\">\u00a0</span><span id=\"cflshid_15551\">Indiretto</span></div><div class=\"t m0 x3 h5 y363 ff3 fs1 fc0 sc0 ls14 ws0\" id=\"cflshid_15552\">Partecipazioni in societ\u00e0 controllate</div><div class=\"t m0 x3 h2 y364 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15553\">Brunello Cucinelli Europe S.r<span class=\"_ _0\" id=\"cflshid_15554\"></span>.l.</div><div class=\"t m0 x1f h2 y365 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15555\">Corciano, frazione </div><div class=\"t m0 x89 h2 y366 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15556\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y364 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15557\"><span id=\"cflshid_15558\">Euro</span><span class=\"_ _54\" id=\"cflshid_15559\">\u00a0</span><span id=\"cflshid_15560\">100.000</span><span class=\"_ _89\" id=\"cflshid_15561\">\u00a0</span><span id=\"cflshid_15562\">100,00%</span></div><div class=\"t m0 x3 h2 y367 ff1 fs1 fc0 sc0 ls0 ws62\" id=\"cflshid_15563\">Max V<span class=\"_ _1\" id=\"cflshid_15564\"></span>annucci <span class=\"_ _a\" id=\"cflshid_15565\"></span>S.r<span class=\"_ _0\" id=\"cflshid_15566\"></span>.l.</div><div class=\"t m0 x1f h2 y368 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15567\">Corciano, frazione </div><div class=\"t m0 x89 h2 y369 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15568\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y367 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15569\"><span id=\"cflshid_15570\">Euro</span><span class=\"_ _55\" id=\"cflshid_15571\">\u00a0</span><span id=\"cflshid_15572\">118.000</span><span class=\"_ _13d\" id=\"cflshid_15573\">\u00a0</span><span id=\"cflshid_15574\">75,50%</span></div><div class=\"t m0 x3 h2 y36a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15575\">Pinturicchio S.r<span class=\"_ _0\" id=\"cflshid_15576\"></span>.l.</div><div class=\"t m0 x1f h2 y36b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15577\">Corciano, frazione </div><div class=\"t m0 x89 h2 y36c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15578\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y36a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15579\"><span id=\"cflshid_15580\">Euro</span><span class=\"_ _54\" id=\"cflshid_15581\">\u00a0</span><span id=\"cflshid_15582\">100.000</span><span class=\"_ _175\" id=\"cflshid_15583\">\u00a0</span><span id=\"cflshid_15584\">100,00%</span></div><div class=\"t m0 x3 h10 y36d ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15585\">Raffaello S.r<span class=\"_ _0\" id=\"cflshid_15586\"></span>.l.</div><div class=\"t m0 x1f h2 y36e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15587\">Corciano, frazione </div><div class=\"t m0 x89 h2 y36f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15588\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y36d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15589\"><span id=\"cflshid_15590\">Euro</span><span class=\"_ _54\" id=\"cflshid_15591\">\u00a0</span><span id=\"cflshid_15592\">100.000</span><span class=\"_ _a1\" id=\"cflshid_15593\">\u00a0</span><span id=\"cflshid_15594\">2,00%</span><span class=\"_ _c5\" id=\"cflshid_15595\">\u00a0</span><span id=\"cflshid_15596\">98,00%</span></div><div class=\"t m0 x3 h2 y370 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15597\">Logistica e Distribuzione S.r<span class=\"_ _0\" id=\"cflshid_15598\"></span>.l.</div><div class=\"t m0 x83 h2 y371 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15599\">Milano \u2013 <span class=\"_ _176\" id=\"cflshid_15600\"></span></div><div class=\"t m0 x85 h2 y372 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15601\">Italia</div><div class=\"t m0 x63 h2 y370 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15602\"><span id=\"cflshid_15603\">Euro</span><span class=\"_ _54\" id=\"cflshid_15604\">\u00a0</span><span id=\"cflshid_15605\">100.000</span><span class=\"_ _148\" id=\"cflshid_15606\">\u00a0</span><span id=\"cflshid_15607\">51,00%</span></div><div class=\"t m0 x3 h2 y373 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15608\">Brunello Cucinelli <span class=\"_ _0\" id=\"cflshid_15609\"></span>Austria GmbH</div><div class=\"t m0 x83 h2 y374 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15610\">V<span class=\"_ _0\" id=\"cflshid_15611\"></span>ienna \u2013 <span class=\"_ _176\" id=\"cflshid_15612\"></span></div><div class=\"t m0 x8a h2 y375 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15613\">Austria</div><div class=\"t m0 x63 h2 y373 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15614\"><span id=\"cflshid_15615\">Euro</span><span class=\"_ _96\" id=\"cflshid_15616\">\u00a0</span><span id=\"cflshid_15617\">35.000</span><span class=\"_ _a1\" id=\"cflshid_15618\">\u00a0</span><span id=\"cflshid_15619\">2,00%</span><span class=\"_ _15d\" id=\"cflshid_15620\">\u00a0</span><span id=\"cflshid_15621\">98,00%</span></div><div class=\"t m0 x3 h2 y376 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15622\">Sprl Brunello Cucinelli Belgium</div><div class=\"t m0 x24 h2 y377 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15623\">Bruxelles \u2013 <span class=\"_ _176\" id=\"cflshid_15624\"></span></div><div class=\"t m0 x8b h2 y378 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15625\">Belgio</div><div class=\"t m0 x63 h2 y376 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15626\"><span id=\"cflshid_15627\">Euro</span><span class=\"_ _96\" id=\"cflshid_15628\">\u00a0</span><span id=\"cflshid_15629\">20.000</span><span class=\"_ _175\" id=\"cflshid_15630\">\u00a0</span><span id=\"cflshid_15631\">100,00%</span></div><div class=\"t m0 x3 h2 y379 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15632\">Brunello Cucinelli (England) Ltd.</div><div class=\"t m0 x83 h2 y37a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15633\">Londra \u2013 </div><div class=\"t m0 x47 h2 y37b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15634\">Regno Unito</div><div class=\"t m0 x8c h2 y37a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15635\">Sterlina </div><div class=\"t m0 x77 h2 y37b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15636\">inglese</div><div class=\"t m0 x8d h2 y379 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15637\"><span id=\"cflshid_15638\">12.600.700</span><span class=\"_ _c5\" id=\"cflshid_15639\">\u00a0</span><span id=\"cflshid_15640\">99,99%</span><span class=\"_ _a1\" id=\"cflshid_15641\">\u00a0</span><span id=\"cflshid_15642\">0,01%</span></div><div class=\"t m0 x3 h2 y37c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15643\">Sarl Brunello Cucinelli France</div><div class=\"t m0 x8e h2 y37d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15644\">Parigi \u2013 </div><div class=\"t m0 x8a h2 y37e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15645\">Francia</div><div class=\"t m0 x63 h2 y37c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15646\"><span id=\"cflshid_15647\">Euro</span><span class=\"_ _163\" id=\"cflshid_15648\">\u00a0</span><span id=\"cflshid_15649\">13.400.000</span><span class=\"_ _c5\" id=\"cflshid_15650\">\u00a0</span><span id=\"cflshid_15651\">98,54%</span><span class=\"_ _a1\" id=\"cflshid_15652\">\u00a0</span><span id=\"cflshid_15653\">1,46%</span></div><div class=\"t m0 x3 h2 y37f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15654\">SAS Brunello Cucinelli France Resort</div><div class=\"t m0 x8e h2 y380 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15655\">Parigi \u2013 </div><div class=\"t m0 x8a h2 y381 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15656\">Francia</div><div class=\"t m0 x63 h2 y37f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15657\"><span id=\"cflshid_15658\">Euro</span><span class=\"_ _54\" id=\"cflshid_15659\">\u00a0</span><span id=\"cflshid_15660\">100.000</span><span class=\"_ _175\" id=\"cflshid_15661\">\u00a0</span><span id=\"cflshid_15662\">100,00%</span></div><div class=\"t m0 x3 h2 y382 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15663\">Brunello Cucinelli GmbH</div><div class=\"t m0 x37 h2 y383 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15664\">Monaco di Baviera \u2013 </div><div class=\"t m0 x1e h2 y384 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15665\">Germania</div><div class=\"t m0 x63 h2 y382 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15666\"><span id=\"cflshid_15667\">Euro</span><span class=\"_ _54\" id=\"cflshid_15668\">\u00a0</span><span id=\"cflshid_15669\">200.000</span><span class=\"_ _175\" id=\"cflshid_15670\">\u00a0</span><span id=\"cflshid_15671\">100,00%</span></div><div class=\"t m0 x3 h2 y385 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15672\">Brunello Cucinelli Hellas SA</div><div class=\"t m0 x8e h2 y386 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15673\">Atene \u2013 </div><div class=\"t m0 x8b h2 y387 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15674\">Grecia</div><div class=\"t m0 x63 h2 y385 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15675\"><span id=\"cflshid_15676\">Euro</span><span class=\"_ _96\" id=\"cflshid_15677\">\u00a0</span><span id=\"cflshid_15678\">25.200</span><span class=\"_ _148\" id=\"cflshid_15679\">\u00a0</span><span id=\"cflshid_15680\">51,00%</span></div>AM Brunello Cucinelli Monaco<div class=\"t m0 x8f h2 y389 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15690\">Principato <span class=\"_ _176\" id=\"cflshid_15691\"></span></div><div class=\"t m0 x21 h2 y38a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15692\">di Monaco</div><div class=\"t m0 x63 h2 y388 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15693\"><span id=\"cflshid_15694\">Euro</span><span class=\"_ _54\" id=\"cflshid_15695\">\u00a0</span><span id=\"cflshid_15696\">150.000</span><span class=\"_ _148\" id=\"cflshid_15697\">\u00a0</span><span id=\"cflshid_15698\">98,00%</span></div><div class=\"t m0 x3 h2 y38b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15699\">OOO Brunello Cucinelli RUS</div><div class=\"t m0 x3c h2 y38c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15700\">Mosca \u2013 </div><div class=\"t m0 x8b h2 y38d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15701\">Russia</div><div class=\"t m0 x70 h2 y38b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15702\"><span id=\"cflshid_15703\">Rublo</span><span class=\"_ _163\" id=\"cflshid_15704\">\u00a0</span><span id=\"cflshid_15705\">15.000.000</span><span class=\"_ _89\" id=\"cflshid_15706\">\u00a0</span><span id=\"cflshid_15707\">100,00%</span></div><div class=\"t m0 x3 h2 y38e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15708\">Brunello Cucinelli Retail Spain SL</div><div class=\"t m0 x4b h2 y38f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15709\">Madrid \u2013 </div><div class=\"t m0 x8a h2 y390 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15710\">Spagna</div><div class=\"t m0 x63 h2 y38e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15711\"><span id=\"cflshid_15712\">Euro</span><span class=\"_ _54\" id=\"cflshid_15713\">\u00a0</span><span id=\"cflshid_15714\">200.000</span><span class=\"_ _a1\" id=\"cflshid_15715\">\u00a0</span><span id=\"cflshid_15716\">5,00%</span><span class=\"_ _c5\" id=\"cflshid_15717\">\u00a0</span><span id=\"cflshid_15718\">95,00%</span></div><div class=\"t m0 x3 h2 y391 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15719\">Brunello Cucinelli Suisse SA<span class=\"_ _0\" id=\"cflshid_15720\"></span></div><div class=\"t m0 x4b h2 y392 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15721\">Lugano \u2013 <span class=\"_ _176\" id=\"cflshid_15722\"></span></div><div class=\"t m0 x83 h2 y393 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15723\">Svizzera</div><div class=\"t m0 x77 h2 y392 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15724\">Franco </div><div class=\"t m0 x90 h2 y393 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15725\">svizzero</div><div class=\"t m0 x55 h2 y391 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15726\"><span id=\"cflshid_15727\">223.000</span><span class=\"_ _a1\" id=\"cflshid_15728\">\u00a0</span><span id=\"cflshid_15729\">1,79%</span><span class=\"_ _15d\" id=\"cflshid_15730\">\u00a0</span><span id=\"cflshid_15731\">98,21%</span></div><div class=\"t m0 x3 h2 y394 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15732\">Brunello Cucinelli Canada Ltd.</div><div class=\"t m0 x47 h2 y395 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15733\">V<span class=\"_ _1\" id=\"cflshid_15734\"></span>ancouver \u2013 <span class=\"_ _176\" id=\"cflshid_15735\"></span></div><div class=\"t m0 x8a h2 y396 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15736\">Canada</div><div class=\"t m0 x8c h2 y395 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15737\">Dollaro </div><div class=\"t m0 x91 h2 y396 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15738\">canadese</div><div class=\"t m0 x8d h2 y394 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15739\"><span id=\"cflshid_15740\">10.445.100</span><span class=\"_ _89\" id=\"cflshid_15741\">\u00a0</span><span id=\"cflshid_15742\">100,00%</span></div><div class=\"t m0 x3 h2 y397 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15743\">Brunello Cucinelli USA<span class=\"_ _0\" id=\"cflshid_15744\"></span> Inc.</div><div class=\"t m0 x33 h2 y398 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15745\"><span id=\"cflshid_15746\">Ardsley (NY) \u2013 <span class=\"_ _176\" id=\"cflshid_15747\"></span></span><span class=\"ff1\" id=\"cflshid_15748\">\u00a0</span></div><div class=\"t m0 x39 h2 y399 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15749\">USA</div><div class=\"t m0 x8c h2 y398 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15750\">Dollaro </div><div class=\"t m0 x56 h2 y399 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15751\">americano</div><div class=\"t m0 x4f h2 y397 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15752\"><span id=\"cflshid_15753\">1.500</span><span class=\"_ _89\" id=\"cflshid_15754\">\u00a0</span><span id=\"cflshid_15755\">100,00%</span></div><div class=\"t m0 x3 h2 y39a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15756\">Market Service US, Inc. </div><div class=\"t m0 x92 h2 y39b ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15757\"><span id=\"cflshid_15758\">New <span class=\"_ _3\" id=\"cflshid_15759\"></span>Y<span class=\"_ _2\" id=\"cflshid_15760\"></span>ork \u2013 <span class=\"_ _176\" id=\"cflshid_15761\"></span></span><span class=\"ff1\" id=\"cflshid_15762\">\u00a0</span></div><div class=\"t m0 x39 h2 y39c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15763\">USA</div><div class=\"t m0 x8c h2 y39b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15764\">Dollaro </div><div class=\"t m0 x56 h2 y39c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15765\">americano</div><div class=\"t m0 x50 h2 y39a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15766\"><span id=\"cflshid_15767\">50.000</span><span class=\"_ _148\" id=\"cflshid_15768\">\u00a0</span><span id=\"cflshid_15769\">51,00%</span></div><div class=\"t m0 x3 h2 y39d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15770\">Brunello Cucinelli (Sichuan) Fashion Co., Ltd.</div><div class=\"t m0 x21 h2 y39e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15771\">Chengdu \u2013 <span class=\"_ _176\" id=\"cflshid_15772\"></span></div><div class=\"t m0 x39 h2 y39f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15773\">Cina</div><div class=\"t m0 x62 h2 y39d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15774\"><span id=\"cflshid_15775\">Renminbi</span><span class=\"_ _de\" id=\"cflshid_15776\">\u00a0</span><span id=\"cflshid_15777\">200.000.000</span><span class=\"_ _89\" id=\"cflshid_15778\">\u00a0</span><span id=\"cflshid_15779\">100,00%</span></div><div class=\"t m0 x3 h2 y3a0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15780\">Brunello Cucinelli Hong Kong Ltd.</div><div class=\"t m0 x1a h2 y3a1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15781\">Hong Kong \u2013 <span class=\"_ _176\" id=\"cflshid_15782\"></span></div><div class=\"t m0 x39 h2 y3a2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15783\">Cina</div><div class=\"t m0 x8c h2 y3a1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15784\">Dollaro </div><div class=\"t m0 x93 h2 y3a2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15785\">Hong Kong</div><div class=\"t m0 x52 h2 y3a0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15786\"><span id=\"cflshid_15787\">2.000.000</span><span class=\"_ _89\" id=\"cflshid_15788\">\u00a0</span><span id=\"cflshid_15789\">100,00%</span></div><div class=\"t m0 x3 h2 y3a3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15790\">Brunello Cucinelli (Macau) Fashion Co., Ltd.</div><div class=\"t m0 x83 h2 y3a4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15791\">Macao \u2013 <span class=\"_ _176\" id=\"cflshid_15792\"></span></div><div class=\"t m0 x39 h2 y3a5 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15793\">Cina</div><div class=\"t m0 x70 h2 y3a6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15794\">MOP/ </div><div class=\"t m0 x8c h2 y3a3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15795\">Dollaro </div><div class=\"t m0 x93 h2 y3a7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15796\">Hong Kong</div><div class=\"t m0 x8d h2 y3a3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15797\"><span id=\"cflshid_15798\">22.847.312</span><span class=\"_ _c5\" id=\"cflshid_15799\">\u00a0</span><span id=\"cflshid_15800\">98,00%</span><span class=\"_ _a1\" id=\"cflshid_15801\">\u00a0</span><span id=\"cflshid_15802\">2,00%</span></div><div class=\"t m0 x3 h2 y3a8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15803\">Brunello Cucinelli Japan Co., Ltd.</div><div class=\"t m0 x3b h2 y3a9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15804\">T<span class=\"_ _0\" id=\"cflshid_15805\"></span>okyo \u2013 <span class=\"_ _176\" id=\"cflshid_15806\"></span></div><div class=\"t m0 x1e h2 y3aa ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15807\">Giappone</div><div class=\"t m0 x79 h10 y3a9 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15808\">Y<span class=\"_ _2\" id=\"cflshid_15809\"></span>en </div><div class=\"t m0 x3f h2 y3aa ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15810\">giapponese</div><div class=\"t m0 x38 h2 y3a8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15811\"><span id=\"cflshid_15812\">330.000.000</span><span class=\"_ _c5\" id=\"cflshid_15813\">\u00a0</span><span id=\"cflshid_15814\">75,00%</span></div><div class=\"t m0 x3 h2 y3ab ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15815\"><span id=\"cflshid_15816\">Brunello Cucinelli Singapore Pte. Ltd.</span><span class=\"_ _22\" id=\"cflshid_15817\">\u00a0</span><span id=\"cflshid_15818\">Singapore</span></div><div class=\"t m0 x8c h2 y3ac ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15819\">Dollaro </div><div class=\"t m0 x62 h2 y3ad ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15820\">Singapore</div><div class=\"t m0 x55 h2 y3ab ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15821\"><span id=\"cflshid_15822\">300.000</span><span class=\"_ _c5\" id=\"cflshid_15823\">\u00a0</span><span id=\"cflshid_15824\">83,67%</span></div><div class=\"t m0 x3 h10 y3ae ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15825\">Brunello Cucinelli T<span class=\"_ _2\" id=\"cflshid_15826\"></span>aiwan Ltd.</div><div class=\"t m0 x4b h2 y3af ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15827\"><span id=\"cflshid_15828\">T<span class=\"_ _0\" id=\"cflshid_15829\"></span>aiwan \u2013 <span class=\"_ _176\" id=\"cflshid_15830\"></span></span><span class=\"ff1\" id=\"cflshid_15831\">\u00a0</span></div><div class=\"t m0 x39 h2 y3b0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15832\">Cina</div><div class=\"t m0 x8c h2 y3af ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15833\">Dollaro </div><div class=\"t m0 x77 h10 y3b0 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15834\">T<span class=\"_ _0\" id=\"cflshid_15835\"></span>aiwan</div><div class=\"t m0 x55 h2 y3ae ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15836\"><span id=\"cflshid_15837\">100.000</span><span class=\"_ _c5\" id=\"cflshid_15838\">\u00a0</span><span id=\"cflshid_15839\">70,00%</span></div><div class=\"t m0 x3 h2 y3b1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15840\">Brunello Cucinelli Middle East LLC</div><div class=\"t m0 x89 h2 y3b2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15841\">Dubai \u2013 Emirati <span class=\"_ _0\" id=\"cflshid_15842\"></span>Arabi </div><div class=\"t m0 x85 h2 y3b3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15843\">Uniti</div><div class=\"t m0 x8c h2 y3b1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15844\"><span id=\"cflshid_15845\">Dirham</span><span class=\"_ _54\" id=\"cflshid_15846\">\u00a0</span><span id=\"cflshid_15847\">300.000</span><span class=\"_ _c5\" id=\"cflshid_15848\">\u00a0</span><span id=\"cflshid_15849\">51,00%</span></div><div class=\"t m0 x3 h2 y3b4 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15850\"><span id=\"cflshid_15851\">Brunello Cucinelli Kuwait for Readymade and </span><span class=\"ff1\" id=\"cflshid_15852\">\u00a0</span></div><div class=\"t m0 x3 h10 y3b5 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15853\">Novelty Clothes\u2019<span class=\"_ _0\" id=\"cflshid_15854\"></span> Retail WLL<span class=\"_ _0\" id=\"cflshid_15855\"></span></div><div class=\"t m0 x94 h2 y3b4 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15856\"><span id=\"cflshid_15857\">Kuwait City \u2013 <span class=\"_ _176\" id=\"cflshid_15858\"></span></span><span class=\"ff1\" id=\"cflshid_15859\">\u00a0</span></div><div class=\"t m0 x8a h10 y3b5 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15860\">Kuwait</div><div class=\"t m0 x77 h2 y3b4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15861\">Dinaro </div><div class=\"t m0 x77 h10 y3b5 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15862\">Kuwait</div><div class=\"t m0 x55 h2 y3b6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15863\"><span id=\"cflshid_15864\">100.000</span><span class=\"_ _c5\" id=\"cflshid_15865\">\u00a0</span><span id=\"cflshid_15866\">51,00%</span></div><div class=\"t m0 x3 h5 y3b7 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15867\">Partecipazioni in societ\u00e0 collegate</div><div class=\"t m0 x3 h10 y3b8 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15868\">Cariaggi Lanificio S.p.A.</div><div class=\"t m0 x8a h2 y3b9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15869\">Cagli \u2013 <span class=\"_ _176\" id=\"cflshid_15870\"></span></div><div class=\"t m0 x85 h2 y3ba ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15871\">Italia</div><div class=\"t m0 x63 h2 y3b8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15872\"><span id=\"cflshid_15873\">Euro</span><span class=\"_ _c3\" id=\"cflshid_15874\">\u00a0</span><span id=\"cflshid_15875\">7.000.000</span><span class=\"_ _15d\" id=\"cflshid_15876\">\u00a0</span><span id=\"cflshid_15877\">24,50%</span></div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15878\">Nel corso del 2023 l\u2019area di consolidamento ha visto i seguenti movimenti:</div><div class=\"t m0 x31 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15879\"><span id=\"cflshid_15880\">\u00a0<span class=\"_ _45\" id=\"cflshid_15881\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15882\">\u00a0</span><span class=\"ff6\" id=\"cflshid_15883\">ingresso della <span class=\"_ _a\" id=\"cflshid_15884\"></span>societ\u00e0 <span class=\"_ _a\" id=\"cflshid_15885\"></span>Raffaello S.r<span class=\"_ _3\" id=\"cflshid_15886\"></span>.l. interamente <span class=\"_ _a\" id=\"cflshid_15887\"></span>controllata <span class=\"_ _a\" id=\"cflshid_15888\"></span>dal <span class=\"_ _a\" id=\"cflshid_15889\"></span>Gruppo. La <span class=\"_ _a\" id=\"cflshid_15890\"></span>societ\u00e0 <span class=\"_ _a\" id=\"cflshid_15891\"></span>\u00e8 stata <span class=\"_ _a\" id=\"cflshid_15892\"></span>costituita <span class=\"_ _a\" id=\"cflshid_15893\"></span>per <span class=\"_ _a\" id=\"cflshid_15894\"></span>dare </span></div><div class=\"t m0 x32 h6 y6a ff1 fs4 fc0 sc0 ls0 ws67\" id=\"cflshid_15895\">vita ad una nuova attivit\u00e0 produttiva che sorger\u00e0 a Penne, in <span class=\"_ _2\" id=\"cflshid_15896\"></span>Abruzzo, un luogo per tradizione estremamente </div><div class=\"t m0 x32 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15897\">importante nella storia italiana della manifattura artigianale, in particolare dell\u2019abito maschile;</div><span id=\"cflshid_15899\">\u00a0<span class=\"_ _45\" id=\"cflshid_15900\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15901\">\u00a0</span>uscita della societ\u00e0 Brunello Cucinelli Denmark <span class=\"_ _0\" id=\"cflshid_15903\"></span>ApS, il cui processo di liquidazione si \u00e8 chiuso nel corso delprimo semestre 202",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24686": {
   "value": "<div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15333\"><span id=\"cflshid_15334\">Il </span><span class=\"_ _4\" id=\"cflshid_15335\">\u00a0</span><span id=\"cflshid_15336\">bilancio </span><span class=\"_ _4\" id=\"cflshid_15337\">\u00a0</span><span id=\"cflshid_15338\">consolidato </span><span class=\"_ _4\" id=\"cflshid_15339\">\u00a0</span><span id=\"cflshid_15340\">include <span class=\"_ _4\" id=\"cflshid_15341\"></span>la <span class=\"_ _4\" id=\"cflshid_15342\"></span>situazione <span class=\"_ _4\" id=\"cflshid_15343\"></span>patrimoniale, <span class=\"_ _d\" id=\"cflshid_15344\"></span>economica </span><span class=\"_ _4\" id=\"cflshid_15345\">\u00a0</span><span id=\"cflshid_15346\">e </span><span class=\"_ _4\" id=\"cflshid_15347\">\u00a0</span><span id=\"cflshid_15348\">finanziaria </span><span class=\"_ _4\" id=\"cflshid_15349\">\u00a0</span><span id=\"cflshid_15350\">della </span><span class=\"_ _4\" id=\"cflshid_15351\">\u00a0</span><span id=\"cflshid_15352\">Capogruppo </span><span class=\"_ _4\" id=\"cflshid_15353\">\u00a0</span><span id=\"cflshid_15354\">Brunello </span></div><div class=\"t m0 x3 h6 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15355\"><span id=\"cflshid_15356\">Cucinelli S.p.A. e delle sue <span class=\"_ _a\" id=\"cflshid_15357\"></span>controllate italiane ed estere, nel loro <span class=\"_ _a\" id=\"cflshid_15358\"></span>insieme identificate come Gruppo Brunello Cu</span><span class=\"ff1\" id=\"cflshid_15359\">-</span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15360\">cinelli, al 31 dicembre 2023.</div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 wsd5\" id=\"cflshid_15361\">T<span class=\"_ _2\" id=\"cflshid_15362\"></span>ale bilancio consolidato \u00e8 stato predisposto sulla base delle situazioni contabili della Societ\u00e0 e delle societ\u00e0 da </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15363\">essa controllate, opportunamente rettificati per renderli conformi agli IFRS. </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws77\" id=\"cflshid_15364\">Il controllo si ottiene quando il Gruppo \u00e8 esposto o ha diritto a rendimenti variabili, derivanti dal proprio rapporto </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws75\" id=\"cflshid_15365\">con l\u2019entit\u00e0 oggetto di investimento e, allo stesso tempo, ha la capacit\u00e0 di incidere su tali rendimenti esercitando </div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15366\">il proprio potere su tale entit\u00e0. Specificatamente, il Gruppo controlla una partecipata se, e solo se, il Gruppo ha: </div><div class=\"t m0 x31 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15367\"><span id=\"cflshid_15368\">\u00a0<span class=\"_ _45\" id=\"cflshid_15369\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15370\">\u00a0</span><span class=\"ws5d\" id=\"cflshid_15371\">il potere sull\u2019entit\u00e0 oggetto di investimento (ovvero detiene validi diritti che gli conferiscono la capacit\u00e0 attuale </span></div><div class=\"t m0 x32 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15372\">di dirigere le attivit\u00e0 rilevanti dell\u2019entit\u00e0 oggetto di investimento); </div><div class=\"t m0 x31 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15373\"><span id=\"cflshid_15374\">\u00a0<span class=\"_ _45\" id=\"cflshid_15375\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15376\">\u00a0</span><span id=\"cflshid_15377\">l\u2019esposizione o i diritti a rendimenti variabili derivanti dal rapporto con l\u2019entit\u00e0 oggetto di investimento; </span></div><div class=\"t m0 x31 h6 y5d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15378\"><span id=\"cflshid_15379\">\u00a0<span class=\"_ _45\" id=\"cflshid_15380\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15381\">\u00a0</span><span class=\"wsd7\" id=\"cflshid_15382\">la capacit\u00e0 di esercitare il proprio potere sull\u2019entit\u00e0 oggetto di investimento per incidere sull\u2019ammontare dei </span></div><div class=\"t m0 x32 h6 y5e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15383\">suoi rendimenti.</div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws74\" id=\"cflshid_15384\">Quando il Gruppo detiene meno della maggioranza dei diritti di voto (o diritti simili) deve considerare tutti i fatti </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15385\">e le circostanze rilevanti per stabilire se controlla l\u2019entit\u00e0 oggetto di investimento, inclusi: </div><div class=\"t m0 x31 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15386\"><span id=\"cflshid_15387\">\u00a0<span class=\"_ _45\" id=\"cflshid_15388\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15389\">\u00a0</span><span id=\"cflshid_15390\">accordi contrattuali con altri titolari di diritti di voto; </span></div><div class=\"t m0 x31 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15391\"><span id=\"cflshid_15392\">\u00a0<span class=\"_ _45\" id=\"cflshid_15393\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15394\">\u00a0</span><span id=\"cflshid_15395\">diritti derivanti da accordi contrattuali; </span></div><div class=\"t m0 x31 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15396\"><span id=\"cflshid_15397\">\u00a0<span class=\"_ _45\" id=\"cflshid_15398\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15399\">\u00a0</span><span id=\"cflshid_15400\">diritti di voto e diritti di voto potenziali del Gruppo.</span></div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_15401\">Il Gruppo riconsidera se ha o meno il controllo di una partecipata se i fatti e le circostanze indicano che ci siano </div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15402\">stati dei <span class=\"_ _0\" id=\"cflshid_15403\"></span>cambiamenti in uno <span class=\"_ _3\" id=\"cflshid_15404\"></span>o pi\u00f9 <span class=\"_ _0\" id=\"cflshid_15405\"></span>dei tre elementi <span class=\"_ _3\" id=\"cflshid_15406\"></span>rilevanti ai <span class=\"_ _0\" id=\"cflshid_15407\"></span>fini della definizione <span class=\"_ _3\" id=\"cflshid_15408\"></span>di controllo. <span class=\"_ _0\" id=\"cflshid_15409\"></span>Il consolidamento </div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 wsa6\" id=\"cflshid_15410\">di una controllata inizia quando il Gruppo ne ottiene il controllo e cessa quando il Gruppo perde il controllo stesso. </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_15411\">Le attivit\u00e0, le passivit\u00e0, i ricavi ed i costi della controllata acquisita o ceduta nel corso dell\u2019esercizio sono inclusi </div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15412\">nel Conto <span class=\"_ _0\" id=\"cflshid_15413\"></span>economico complessivo consolidato <span class=\"_ _0\" id=\"cflshid_15414\"></span>dalla data <span class=\"_ _3\" id=\"cflshid_15415\"></span>in cui <span class=\"_ _3\" id=\"cflshid_15416\"></span>il Gruppo <span class=\"_ _0\" id=\"cflshid_15417\"></span>ottiene il controllo <span class=\"_ _0\" id=\"cflshid_15418\"></span>fino alla data <span class=\"_ _0\" id=\"cflshid_15419\"></span>in cui <span class=\"_ _3\" id=\"cflshid_15420\"></span>il </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15421\">Gruppo non esercita pi\u00f9 il controllo sulla societ\u00e0.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_15422\"><span id=\"cflshid_15423\">T<span class=\"_ _0\" id=\"cflshid_15424\"></span>utti i saldi e le transazioni infragruppo, inclusi eventuali utili e perdite non realizzati derivanti da rapporti intrat</span><span class=\"ws0\" id=\"cflshid_15425\">-</span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15426\">tenuti fra societ\u00e0 del Gruppo Brunello Cucinelli, sono eliminati.</div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 wse9\" id=\"cflshid_15427\"><span id=\"cflshid_15428\">Le acquisizioni di societ\u00e0 controllate sono contabilizzate in base al metodo dell\u2019acquisto (</span><span class=\"ffd\" id=\"cflshid_15429\"><span id=\"cflshid_15430\">pur<span class=\"_ _0\" id=\"cflshid_15431\"></span>chase method</span><span class=\"ff1\" id=\"cflshid_15432\">) che </span></span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws85\" id=\"cflshid_15433\"><span id=\"cflshid_15434\">comporta l\u2019allocazione del costo dell\u2019aggregazione aziendale ai </span><span class=\"ffd\" id=\"cflshid_15435\">fair value</span><span id=\"cflshid_15436\"> delle attivit\u00e0, passivit\u00e0 e passivit\u00e0 poten</span><span class=\"ws0\" id=\"cflshid_15437\">-</span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_15438\">ziali acquisite alla data di acquisizione e l\u2019inclusione del risultato della societ\u00e0 acquisita dalla data di acquisizione </div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15439\">fino alla chiusura dell\u2019esercizio.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_15448\">Il Risultato ed il Patrimonio di terzi rappresentano la parte di utile o perdita e patrimonio relativi alle attivit\u00e0 nette </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws43\" id=\"cflshid_15449\"><span id=\"cflshid_15450\">non detenute dal Gruppo e sono esposti in una voce separata del Conto economico consolidato, del Conto econo</span><span class=\"ws0\" id=\"cflshid_15451\">-</span></div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15452\"><span id=\"cflshid_15453\">mico <span class=\"_ _3\" id=\"cflshid_15454\"></span>complessivo <span class=\"_ _0\" id=\"cflshid_15455\"></span>consolidato e <span class=\"_ _0\" id=\"cflshid_15456\"></span>del prospetto <span class=\"_ _0\" id=\"cflshid_15457\"></span>della <span class=\"_ _3\" id=\"cflshid_15458\"></span>Situazione <span class=\"_ _3\" id=\"cflshid_15459\"></span>patrimoniale <span class=\"_ _3\" id=\"cflshid_15460\"></span>e <span class=\"_ _3\" id=\"cflshid_15461\"></span>finanziaria <span class=\"_ _3\" id=\"cflshid_15462\"></span>consolidata <span class=\"_ _3\" id=\"cflshid_15463\"></span>separatamen</span><span class=\"ff1\" id=\"cflshid_15464\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15465\">te dagli Utili e dal Patrimonio del Gruppo.</div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15466\">Al <span class=\"_ _a\" id=\"cflshid_15467\"></span>31 <span class=\"_ _c\" id=\"cflshid_15468\"></span>dicembre <span class=\"_ _a\" id=\"cflshid_15469\"></span>2023 <span class=\"_ _c\" id=\"cflshid_15470\"></span>il <span class=\"_ _a\" id=\"cflshid_15471\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_15472\"></span>Brunello <span class=\"_ _a\" id=\"cflshid_15473\"></span>Cucinelli <span class=\"_ _c\" id=\"cflshid_15474\"></span>non <span class=\"_ _a\" id=\"cflshid_15475\"></span>detiene <span class=\"_ _c\" id=\"cflshid_15476\"></span>partecipazioni <span class=\"_ _a\" id=\"cflshid_15477\"></span>in <span class=\"_ _c\" id=\"cflshid_15478\"></span>joint <span class=\"_ _a\" id=\"cflshid_15479\"></span>venture <span class=\"_ _c\" id=\"cflshid_15480\"></span>(definite <span class=\"_ _a\" id=\"cflshid_15481\"></span>come <span class=\"_ _c\" id=\"cflshid_15482\"></span>un </div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws84\" id=\"cflshid_15483\"><span id=\"cflshid_15484\">accordo contrattuale con il quale due o pi\u00f9 parti intraprendono un\u2019attivit\u00e0 economica sottoposta a controllo con</span><span class=\"ws0\" id=\"cflshid_15485\">-</span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15486\">giunto, ai sensi dell\u2019IFRS 1<span class=\"_ _0\" id=\"cflshid_15487\"></span>1).</div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws5a\" id=\"cflshid_15488\">Per quanto concerne le partecipazioni in imprese collegate (imprese nelle quali il Gruppo detenga almeno il 20% </div><div class=\"t m0 x3 h7 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15489\">dei <span class=\"_ _3\" id=\"cflshid_15490\"></span>diritti di <span class=\"_ _0\" id=\"cflshid_15491\"></span>voto ovvero <span class=\"_ _0\" id=\"cflshid_15492\"></span>eserciti un\u2019influenza <span class=\"_ _3\" id=\"cflshid_15493\"></span>notevole, ma <span class=\"_ _0\" id=\"cflshid_15494\"></span>non il <span class=\"_ _0\" id=\"cflshid_15495\"></span>controllo o <span class=\"_ _0\" id=\"cflshid_15496\"></span>il controllo <span class=\"_ _3\" id=\"cflshid_15497\"></span>congiunto, sulle <span class=\"_ _0\" id=\"cflshid_15498\"></span>politiche </div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15499\">finanziarie <span class=\"_ _a\" id=\"cflshid_15500\"></span>ed <span class=\"_ _c\" id=\"cflshid_15501\"></span>operative), <span class=\"_ _a\" id=\"cflshid_15502\"></span>alla <span class=\"_ _c\" id=\"cflshid_15503\"></span>data <span class=\"_ _a\" id=\"cflshid_15504\"></span>del <span class=\"_ _c\" id=\"cflshid_15505\"></span>31 <span class=\"_ _a\" id=\"cflshid_15506\"></span>dicembre <span class=\"_ _c\" id=\"cflshid_15507\"></span>2023 <span class=\"_ _a\" id=\"cflshid_15508\"></span>il <span class=\"_ _c\" id=\"cflshid_15509\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_15510\"></span>detiene <span class=\"_ _c\" id=\"cflshid_15511\"></span>una <span class=\"_ _a\" id=\"cflshid_15512\"></span>partecipazione <span class=\"_ _c\" id=\"cflshid_15513\"></span>pari <span class=\"_ _a\" id=\"cflshid_15514\"></span>al <span class=\"_ _c\" id=\"cflshid_15515\"></span>24,5% <span class=\"_ _a\" id=\"cflshid_15516\"></span>del </div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15517\">capitale <span class=\"_ _0\" id=\"cflshid_15518\"></span>sociale della <span class=\"_ _0\" id=\"cflshid_15519\"></span>societ\u00e0 <span class=\"_ _3\" id=\"cflshid_15520\"></span>Cariaggi <span class=\"_ _3\" id=\"cflshid_15521\"></span>Lanificio <span class=\"_ _0\" id=\"cflshid_15522\"></span>S.p.A. (con <span class=\"_ _0\" id=\"cflshid_15523\"></span>sede <span class=\"_ _3\" id=\"cflshid_15524\"></span>legale <span class=\"_ _3\" id=\"cflshid_15525\"></span>a <span class=\"_ _3\" id=\"cflshid_15526\"></span>Cagli <span class=\"_ _3\" id=\"cflshid_15527\"></span>(PU) <span class=\"_ _0\" id=\"cflshid_15528\"></span>\u2013 Italia <span class=\"_ _0\" id=\"cflshid_15529\"></span>e <span class=\"_ _3\" id=\"cflshid_15530\"></span>Capitale <span class=\"_ _3\" id=\"cflshid_15531\"></span>Sociale <span class=\"_ _3\" id=\"cflshid_15532\"></span>pari </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15533\">ad Euro 7.000 migliaia).</div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_15534\">La tabella seguente riepiloga, con riferimento alle societ\u00e0 controllate e collegate, le informazioni al 31 dicembre </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws91\" id=\"cflshid_15535\">2023 relative a denominazione, sede legale, quota di capitale sociale detenuta direttamente e indirettamente dal </div>Gruppo Brunello Cucinelli<div class=\"t m0 x3 h11 y360 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15537\"><span id=\"cflshid_15538\">Denominazione</span><span class=\"_ _174\" id=\"cflshid_15539\">\u00a0</span><span id=\"cflshid_15540\">Sede</span><span class=\"_ _82\" id=\"cflshid_15541\">\u00a0</span><span id=\"cflshid_15542\">Divisa</span><span class=\"_ _de\" id=\"cflshid_15543\">\u00a0</span><span id=\"cflshid_15544\">Capitale (unit\u00e0 </span></div><div class=\"t m0 x55 h11 y361 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15545\">di valuta)</div><div class=\"t m0 x72 h11 y360 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15546\">Percentuale di contr<span class=\"_ _3\" id=\"cflshid_15547\"></span>ollo</div><div class=\"t m0 x88 h11 y362 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15548\"><span id=\"cflshid_15549\">Diretto</span><span class=\"_ _92\" id=\"cflshid_15550\">\u00a0</span><span id=\"cflshid_15551\">Indiretto</span></div><div class=\"t m0 x3 h5 y363 ff3 fs1 fc0 sc0 ls14 ws0\" id=\"cflshid_15552\">Partecipazioni in societ\u00e0 controllate</div><div class=\"t m0 x3 h2 y364 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15553\">Brunello Cucinelli Europe S.r<span class=\"_ _0\" id=\"cflshid_15554\"></span>.l.</div><div class=\"t m0 x1f h2 y365 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15555\">Corciano, frazione </div><div class=\"t m0 x89 h2 y366 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15556\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y364 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15557\"><span id=\"cflshid_15558\">Euro</span><span class=\"_ _54\" id=\"cflshid_15559\">\u00a0</span><span id=\"cflshid_15560\">100.000</span><span class=\"_ _89\" id=\"cflshid_15561\">\u00a0</span><span id=\"cflshid_15562\">100,00%</span></div><div class=\"t m0 x3 h2 y367 ff1 fs1 fc0 sc0 ls0 ws62\" id=\"cflshid_15563\">Max V<span class=\"_ _1\" id=\"cflshid_15564\"></span>annucci <span class=\"_ _a\" id=\"cflshid_15565\"></span>S.r<span class=\"_ _0\" id=\"cflshid_15566\"></span>.l.</div><div class=\"t m0 x1f h2 y368 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15567\">Corciano, frazione </div><div class=\"t m0 x89 h2 y369 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15568\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y367 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15569\"><span id=\"cflshid_15570\">Euro</span><span class=\"_ _55\" id=\"cflshid_15571\">\u00a0</span><span id=\"cflshid_15572\">118.000</span><span class=\"_ _13d\" id=\"cflshid_15573\">\u00a0</span><span id=\"cflshid_15574\">75,50%</span></div><div class=\"t m0 x3 h2 y36a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15575\">Pinturicchio S.r<span class=\"_ _0\" id=\"cflshid_15576\"></span>.l.</div><div class=\"t m0 x1f h2 y36b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15577\">Corciano, frazione </div><div class=\"t m0 x89 h2 y36c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15578\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y36a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15579\"><span id=\"cflshid_15580\">Euro</span><span class=\"_ _54\" id=\"cflshid_15581\">\u00a0</span><span id=\"cflshid_15582\">100.000</span><span class=\"_ _175\" id=\"cflshid_15583\">\u00a0</span><span id=\"cflshid_15584\">100,00%</span></div><div class=\"t m0 x3 h10 y36d ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15585\">Raffaello S.r<span class=\"_ _0\" id=\"cflshid_15586\"></span>.l.</div><div class=\"t m0 x1f h2 y36e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15587\">Corciano, frazione </div><div class=\"t m0 x89 h2 y36f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15588\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y36d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15589\"><span id=\"cflshid_15590\">Euro</span><span class=\"_ _54\" id=\"cflshid_15591\">\u00a0</span><span id=\"cflshid_15592\">100.000</span><span class=\"_ _a1\" id=\"cflshid_15593\">\u00a0</span><span id=\"cflshid_15594\">2,00%</span><span class=\"_ _c5\" id=\"cflshid_15595\">\u00a0</span><span id=\"cflshid_15596\">98,00%</span></div><div class=\"t m0 x3 h2 y370 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15597\">Logistica e Distribuzione S.r<span class=\"_ _0\" id=\"cflshid_15598\"></span>.l.</div><div class=\"t m0 x83 h2 y371 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15599\">Milano \u2013 <span class=\"_ _176\" id=\"cflshid_15600\"></span></div><div class=\"t m0 x85 h2 y372 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15601\">Italia</div><div class=\"t m0 x63 h2 y370 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15602\"><span id=\"cflshid_15603\">Euro</span><span class=\"_ _54\" id=\"cflshid_15604\">\u00a0</span><span id=\"cflshid_15605\">100.000</span><span class=\"_ _148\" id=\"cflshid_15606\">\u00a0</span><span id=\"cflshid_15607\">51,00%</span></div><div class=\"t m0 x3 h2 y373 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15608\">Brunello Cucinelli <span class=\"_ _0\" id=\"cflshid_15609\"></span>Austria GmbH</div><div class=\"t m0 x83 h2 y374 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15610\">V<span class=\"_ _0\" id=\"cflshid_15611\"></span>ienna \u2013 <span class=\"_ _176\" id=\"cflshid_15612\"></span></div><div class=\"t m0 x8a h2 y375 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15613\">Austria</div><div class=\"t m0 x63 h2 y373 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15614\"><span id=\"cflshid_15615\">Euro</span><span class=\"_ _96\" id=\"cflshid_15616\">\u00a0</span><span id=\"cflshid_15617\">35.000</span><span class=\"_ _a1\" id=\"cflshid_15618\">\u00a0</span><span id=\"cflshid_15619\">2,00%</span><span class=\"_ _15d\" id=\"cflshid_15620\">\u00a0</span><span id=\"cflshid_15621\">98,00%</span></div><div class=\"t m0 x3 h2 y376 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15622\">Sprl Brunello Cucinelli Belgium</div><div class=\"t m0 x24 h2 y377 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15623\">Bruxelles \u2013 <span class=\"_ _176\" id=\"cflshid_15624\"></span></div><div class=\"t m0 x8b h2 y378 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15625\">Belgio</div><div class=\"t m0 x63 h2 y376 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15626\"><span id=\"cflshid_15627\">Euro</span><span class=\"_ _96\" id=\"cflshid_15628\">\u00a0</span><span id=\"cflshid_15629\">20.000</span><span class=\"_ _175\" id=\"cflshid_15630\">\u00a0</span><span id=\"cflshid_15631\">100,00%</span></div><div class=\"t m0 x3 h2 y379 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15632\">Brunello Cucinelli (England) Ltd.</div><div class=\"t m0 x83 h2 y37a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15633\">Londra \u2013 </div><div class=\"t m0 x47 h2 y37b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15634\">Regno Unito</div><div class=\"t m0 x8c h2 y37a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15635\">Sterlina </div><div class=\"t m0 x77 h2 y37b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15636\">inglese</div><div class=\"t m0 x8d h2 y379 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15637\"><span id=\"cflshid_15638\">12.600.700</span><span class=\"_ _c5\" id=\"cflshid_15639\">\u00a0</span><span id=\"cflshid_15640\">99,99%</span><span class=\"_ _a1\" id=\"cflshid_15641\">\u00a0</span><span id=\"cflshid_15642\">0,01%</span></div><div class=\"t m0 x3 h2 y37c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15643\">Sarl Brunello Cucinelli France</div><div class=\"t m0 x8e h2 y37d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15644\">Parigi \u2013 </div><div class=\"t m0 x8a h2 y37e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15645\">Francia</div><div class=\"t m0 x63 h2 y37c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15646\"><span id=\"cflshid_15647\">Euro</span><span class=\"_ _163\" id=\"cflshid_15648\">\u00a0</span><span id=\"cflshid_15649\">13.400.000</span><span class=\"_ _c5\" id=\"cflshid_15650\">\u00a0</span><span id=\"cflshid_15651\">98,54%</span><span class=\"_ _a1\" id=\"cflshid_15652\">\u00a0</span><span id=\"cflshid_15653\">1,46%</span></div><div class=\"t m0 x3 h2 y37f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15654\">SAS Brunello Cucinelli France Resort</div><div class=\"t m0 x8e h2 y380 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15655\">Parigi \u2013 </div><div class=\"t m0 x8a h2 y381 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15656\">Francia</div><div class=\"t m0 x63 h2 y37f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15657\"><span id=\"cflshid_15658\">Euro</span><span class=\"_ _54\" id=\"cflshid_15659\">\u00a0</span><span id=\"cflshid_15660\">100.000</span><span class=\"_ _175\" id=\"cflshid_15661\">\u00a0</span><span id=\"cflshid_15662\">100,00%</span></div><div class=\"t m0 x3 h2 y382 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15663\">Brunello Cucinelli GmbH</div><div class=\"t m0 x37 h2 y383 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15664\">Monaco di Baviera \u2013 </div><div class=\"t m0 x1e h2 y384 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15665\">Germania</div><div class=\"t m0 x63 h2 y382 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15666\"><span id=\"cflshid_15667\">Euro</span><span class=\"_ _54\" id=\"cflshid_15668\">\u00a0</span><span id=\"cflshid_15669\">200.000</span><span class=\"_ _175\" id=\"cflshid_15670\">\u00a0</span><span id=\"cflshid_15671\">100,00%</span></div><div class=\"t m0 x3 h2 y385 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15672\">Brunello Cucinelli Hellas SA</div><div class=\"t m0 x8e h2 y386 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15673\">Atene \u2013 </div><div class=\"t m0 x8b h2 y387 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15674\">Grecia</div><div class=\"t m0 x63 h2 y385 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15675\"><span id=\"cflshid_15676\">Euro</span><span class=\"_ _96\" id=\"cflshid_15677\">\u00a0</span><span id=\"cflshid_15678\">25.200</span><span class=\"_ _148\" id=\"cflshid_15679\">\u00a0</span><span id=\"cflshid_15680\">51,00%</span></div><div class=\"t m0 x3 h2 y388 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15689\">SAM Brunello Cucinelli Monaco</div><div class=\"t m0 x8f h2 y389 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15690\">Principato <span class=\"_ _176\" id=\"cflshid_15691\"></span></div><div class=\"t m0 x21 h2 y38a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15692\">di Monaco</div><div class=\"t m0 x63 h2 y388 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15693\"><span id=\"cflshid_15694\">Euro</span><span class=\"_ _54\" id=\"cflshid_15695\">\u00a0</span><span id=\"cflshid_15696\">150.000</span><span class=\"_ _148\" id=\"cflshid_15697\">\u00a0</span><span id=\"cflshid_15698\">98,00%</span></div><div class=\"t m0 x3 h2 y38b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15699\">OOO Brunello Cucinelli RUS</div><div class=\"t m0 x3c h2 y38c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15700\">Mosca \u2013 </div><div class=\"t m0 x8b h2 y38d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15701\">Russia</div><div class=\"t m0 x70 h2 y38b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15702\"><span id=\"cflshid_15703\">Rublo</span><span class=\"_ _163\" id=\"cflshid_15704\">\u00a0</span><span id=\"cflshid_15705\">15.000.000</span><span class=\"_ _89\" id=\"cflshid_15706\">\u00a0</span><span id=\"cflshid_15707\">100,00%</span></div><div class=\"t m0 x3 h2 y38e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15708\">Brunello Cucinelli Retail Spain SL</div><div class=\"t m0 x4b h2 y38f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15709\">Madrid \u2013 </div><div class=\"t m0 x8a h2 y390 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15710\">Spagna</div><div class=\"t m0 x63 h2 y38e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15711\"><span id=\"cflshid_15712\">Euro</span><span class=\"_ _54\" id=\"cflshid_15713\">\u00a0</span><span id=\"cflshid_15714\">200.000</span><span class=\"_ _a1\" id=\"cflshid_15715\">\u00a0</span><span id=\"cflshid_15716\">5,00%</span><span class=\"_ _c5\" id=\"cflshid_15717\">\u00a0</span><span id=\"cflshid_15718\">95,00%</span></div><div class=\"t m0 x3 h2 y391 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15719\">Brunello Cucinelli Suisse SA<span class=\"_ _0\" id=\"cflshid_15720\"></span></div><div class=\"t m0 x4b h2 y392 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15721\">Lugano \u2013 <span class=\"_ _176\" id=\"cflshid_15722\"></span></div><div class=\"t m0 x83 h2 y393 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15723\">Svizzera</div><div class=\"t m0 x77 h2 y392 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15724\">Franco </div><div class=\"t m0 x90 h2 y393 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15725\">svizzero</div><div class=\"t m0 x55 h2 y391 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15726\"><span id=\"cflshid_15727\">223.000</span><span class=\"_ _a1\" id=\"cflshid_15728\">\u00a0</span><span id=\"cflshid_15729\">1,79%</span><span class=\"_ _15d\" id=\"cflshid_15730\">\u00a0</span><span id=\"cflshid_15731\">98,21%</span></div><div class=\"t m0 x3 h2 y394 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15732\">Brunello Cucinelli Canada Ltd.</div><div class=\"t m0 x47 h2 y395 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15733\">V<span class=\"_ _1\" id=\"cflshid_15734\"></span>ancouver \u2013 <span class=\"_ _176\" id=\"cflshid_15735\"></span></div><div class=\"t m0 x8a h2 y396 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15736\">Canada</div><div class=\"t m0 x8c h2 y395 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15737\">Dollaro </div><div class=\"t m0 x91 h2 y396 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15738\">canadese</div><div class=\"t m0 x8d h2 y394 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15739\"><span id=\"cflshid_15740\">10.445.100</span><span class=\"_ _89\" id=\"cflshid_15741\">\u00a0</span><span id=\"cflshid_15742\">100,00%</span></div><div class=\"t m0 x3 h2 y397 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15743\">Brunello Cucinelli USA<span class=\"_ _0\" id=\"cflshid_15744\"></span> Inc.</div><div class=\"t m0 x33 h2 y398 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15745\"><span id=\"cflshid_15746\">Ardsley (NY) \u2013 <span class=\"_ _176\" id=\"cflshid_15747\"></span></span><span class=\"ff1\" id=\"cflshid_15748\">\u00a0</span></div><div class=\"t m0 x39 h2 y399 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15749\">USA</div><div class=\"t m0 x8c h2 y398 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15750\">Dollaro </div><div class=\"t m0 x56 h2 y399 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15751\">americano</div><div class=\"t m0 x4f h2 y397 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15752\"><span id=\"cflshid_15753\">1.500</span><span class=\"_ _89\" id=\"cflshid_15754\">\u00a0</span><span id=\"cflshid_15755\">100,00%</span></div><div class=\"t m0 x3 h2 y39a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15756\">Market Service US, Inc. </div><div class=\"t m0 x92 h2 y39b ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15757\"><span id=\"cflshid_15758\">New <span class=\"_ _3\" id=\"cflshid_15759\"></span>Y<span class=\"_ _2\" id=\"cflshid_15760\"></span>ork \u2013 <span class=\"_ _176\" id=\"cflshid_15761\"></span></span><span class=\"ff1\" id=\"cflshid_15762\">\u00a0</span></div><div class=\"t m0 x39 h2 y39c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15763\">USA</div><div class=\"t m0 x8c h2 y39b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15764\">Dollaro </div><div class=\"t m0 x56 h2 y39c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15765\">americano</div><div class=\"t m0 x50 h2 y39a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15766\"><span id=\"cflshid_15767\">50.000</span><span class=\"_ _148\" id=\"cflshid_15768\">\u00a0</span><span id=\"cflshid_15769\">51,00%</span></div><div class=\"t m0 x3 h2 y39d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15770\">Brunello Cucinelli (Sichuan) Fashion Co., Ltd.</div><div class=\"t m0 x21 h2 y39e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15771\">Chengdu \u2013 <span class=\"_ _176\" id=\"cflshid_15772\"></span></div><div class=\"t m0 x39 h2 y39f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15773\">Cina</div><div class=\"t m0 x62 h2 y39d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15774\"><span id=\"cflshid_15775\">Renminbi</span><span class=\"_ _de\" id=\"cflshid_15776\">\u00a0</span><span id=\"cflshid_15777\">200.000.000</span><span class=\"_ _89\" id=\"cflshid_15778\">\u00a0</span><span id=\"cflshid_15779\">100,00%</span></div><div class=\"t m0 x3 h2 y3a0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15780\">Brunello Cucinelli Hong Kong Ltd.</div><div class=\"t m0 x1a h2 y3a1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15781\">Hong Kong \u2013 <span class=\"_ _176\" id=\"cflshid_15782\"></span></div><div class=\"t m0 x39 h2 y3a2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15783\">Cina</div><div class=\"t m0 x8c h2 y3a1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15784\">Dollaro </div><div class=\"t m0 x93 h2 y3a2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15785\">Hong Kong</div><div class=\"t m0 x52 h2 y3a0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15786\"><span id=\"cflshid_15787\">2.000.000</span><span class=\"_ _89\" id=\"cflshid_15788\">\u00a0</span><span id=\"cflshid_15789\">100,00%</span></div><div class=\"t m0 x3 h2 y3a3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15790\">Brunello Cucinelli (Macau) Fashion Co., Ltd.</div><div class=\"t m0 x83 h2 y3a4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15791\">Macao \u2013 <span class=\"_ _176\" id=\"cflshid_15792\"></span></div><div class=\"t m0 x39 h2 y3a5 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15793\">Cina</div><div class=\"t m0 x70 h2 y3a6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15794\">MOP/ </div><div class=\"t m0 x8c h2 y3a3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15795\">Dollaro </div><div class=\"t m0 x93 h2 y3a7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15796\">Hong Kong</div><div class=\"t m0 x8d h2 y3a3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15797\"><span id=\"cflshid_15798\">22.847.312</span><span class=\"_ _c5\" id=\"cflshid_15799\">\u00a0</span><span id=\"cflshid_15800\">98,00%</span><span class=\"_ _a1\" id=\"cflshid_15801\">\u00a0</span><span id=\"cflshid_15802\">2,00%</span></div><div class=\"t m0 x3 h2 y3a8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15803\">Brunello Cucinelli Japan Co., Ltd.</div><div class=\"t m0 x3b h2 y3a9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15804\">T<span class=\"_ _0\" id=\"cflshid_15805\"></span>okyo \u2013 <span class=\"_ _176\" id=\"cflshid_15806\"></span></div><div class=\"t m0 x1e h2 y3aa ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15807\">Giappone</div><div class=\"t m0 x79 h10 y3a9 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15808\">Y<span class=\"_ _2\" id=\"cflshid_15809\"></span>en </div><div class=\"t m0 x3f h2 y3aa ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15810\">giapponese</div><div class=\"t m0 x38 h2 y3a8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15811\"><span id=\"cflshid_15812\">330.000.000</span><span class=\"_ _c5\" id=\"cflshid_15813\">\u00a0</span><span id=\"cflshid_15814\">75,00%</span></div><div class=\"t m0 x3 h2 y3ab ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15815\"><span id=\"cflshid_15816\">Brunello Cucinelli Singapore Pte. Ltd.</span><span class=\"_ _22\" id=\"cflshid_15817\">\u00a0</span><span id=\"cflshid_15818\">Singapore</span></div><div class=\"t m0 x8c h2 y3ac ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15819\">Dollaro </div><div class=\"t m0 x62 h2 y3ad ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15820\">Singapore</div><div class=\"t m0 x55 h2 y3ab ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15821\"><span id=\"cflshid_15822\">300.000</span><span class=\"_ _c5\" id=\"cflshid_15823\">\u00a0</span><span id=\"cflshid_15824\">83,67%</span></div><div class=\"t m0 x3 h10 y3ae ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15825\">Brunello Cucinelli T<span class=\"_ _2\" id=\"cflshid_15826\"></span>aiwan Ltd.</div><div class=\"t m0 x4b h2 y3af ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15827\"><span id=\"cflshid_15828\">T<span class=\"_ _0\" id=\"cflshid_15829\"></span>aiwan \u2013 <span class=\"_ _176\" id=\"cflshid_15830\"></span></span><span class=\"ff1\" id=\"cflshid_15831\">\u00a0</span></div><div class=\"t m0 x39 h2 y3b0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15832\">Cina</div><div class=\"t m0 x8c h2 y3af ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15833\">Dollaro </div><div class=\"t m0 x77 h10 y3b0 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15834\">T<span class=\"_ _0\" id=\"cflshid_15835\"></span>aiwan</div><div class=\"t m0 x55 h2 y3ae ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15836\"><span id=\"cflshid_15837\">100.000</span><span class=\"_ _c5\" id=\"cflshid_15838\">\u00a0</span><span id=\"cflshid_15839\">70,00%</span></div><div class=\"t m0 x3 h2 y3b1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15840\">Brunello Cucinelli Middle East LLC</div><div class=\"t m0 x89 h2 y3b2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15841\">Dubai \u2013 Emirati <span class=\"_ _0\" id=\"cflshid_15842\"></span>Arabi </div><div class=\"t m0 x85 h2 y3b3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15843\">Uniti</div><div class=\"t m0 x8c h2 y3b1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15844\"><span id=\"cflshid_15845\">Dirham</span><span class=\"_ _54\" id=\"cflshid_15846\">\u00a0</span><span id=\"cflshid_15847\">300.000</span><span class=\"_ _c5\" id=\"cflshid_15848\">\u00a0</span><span id=\"cflshid_15849\">51,00%</span></div><div class=\"t m0 x3 h2 y3b4 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15850\"><span id=\"cflshid_15851\">Brunello Cucinelli Kuwait for Readymade and </span><span class=\"ff1\" id=\"cflshid_15852\">\u00a0</span></div><div class=\"t m0 x3 h10 y3b5 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15853\">Novelty Clothes\u2019<span class=\"_ _0\" id=\"cflshid_15854\"></span> Retail WLL<span class=\"_ _0\" id=\"cflshid_15855\"></span></div><div class=\"t m0 x94 h2 y3b4 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15856\"><span id=\"cflshid_15857\">Kuwait City \u2013 <span class=\"_ _176\" id=\"cflshid_15858\"></span></span><span class=\"ff1\" id=\"cflshid_15859\">\u00a0</span></div><div class=\"t m0 x8a h10 y3b5 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15860\">Kuwait</div><div class=\"t m0 x77 h2 y3b4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15861\">Dinaro </div><div class=\"t m0 x77 h10 y3b5 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15862\">Kuwait</div><div class=\"t m0 x55 h2 y3b6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15863\"><span id=\"cflshid_15864\">100.000</span><span class=\"_ _c5\" id=\"cflshid_15865\">\u00a0</span><span id=\"cflshid_15866\">51,00%</span></div><div class=\"t m0 x3 h5 y3b7 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15867\">Partecipazioni in societ\u00e0 collegate</div><div class=\"t m0 x3 h10 y3b8 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15868\">Cariaggi Lanificio S.p.A.</div><div class=\"t m0 x8a h2 y3b9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15869\">Cagli \u2013 <span class=\"_ _176\" id=\"cflshid_15870\"></span></div><div class=\"t m0 x85 h2 y3ba ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15871\">Italia</div><div class=\"t m0 x63 h2 y3b8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15872\"><span id=\"cflshid_15873\">Euro</span><span class=\"_ _c3\" id=\"cflshid_15874\">\u00a0</span><span id=\"cflshid_15875\">7.000.000</span><span class=\"_ _15d\" id=\"cflshid_15876\">\u00a0</span><span id=\"cflshid_15877\">24,50%</span></div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15878\">Nel corso del 2023 l\u2019area di consolidamento ha visto i seguenti movimenti:</div><div class=\"t m0 x31 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15879\"><span id=\"cflshid_15880\">\u00a0<span class=\"_ _45\" id=\"cflshid_15881\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15882\">\u00a0</span><span class=\"ff6\" id=\"cflshid_15883\">ingresso della <span class=\"_ _a\" id=\"cflshid_15884\"></span>societ\u00e0 <span class=\"_ _a\" id=\"cflshid_15885\"></span>Raffaello S.r<span class=\"_ _3\" id=\"cflshid_15886\"></span>.l. interamente <span class=\"_ _a\" id=\"cflshid_15887\"></span>controllata <span class=\"_ _a\" id=\"cflshid_15888\"></span>dal <span class=\"_ _a\" id=\"cflshid_15889\"></span>Gruppo. La <span class=\"_ _a\" id=\"cflshid_15890\"></span>societ\u00e0 <span class=\"_ _a\" id=\"cflshid_15891\"></span>\u00e8 stata <span class=\"_ _a\" id=\"cflshid_15892\"></span>costituita <span class=\"_ _a\" id=\"cflshid_15893\"></span>per <span class=\"_ _a\" id=\"cflshid_15894\"></span>dare </span></div><div class=\"t m0 x32 h6 y6a ff1 fs4 fc0 sc0 ls0 ws67\" id=\"cflshid_15895\">vita ad una nuova attivit\u00e0 produttiva che sorger\u00e0 a Penne, in <span class=\"_ _2\" id=\"cflshid_15896\"></span>Abruzzo, un luogo per tradizione estremamente </div><div class=\"t m0 x32 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15897\">importante nella storia italiana della manifattura artigianale, in particolare dell\u2019abito maschile;</div><div class=\"t m0 x31 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15898\"><span id=\"cflshid_15899\">\u00a0<span class=\"_ _45\" id=\"cflshid_15900\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15901\">\u00a0</span><span class=\"ws72\" id=\"cflshid_15902\">uscita della societ\u00e0 Brunello Cucinelli Denmark <span class=\"_ _0\" id=\"cflshid_15903\"></span>ApS, il cui processo di liquidazione si \u00e8 chiuso nel corso del </span></div>primo semestre 2023",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24685": {
   "value": "<div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15333\"><span id=\"cflshid_15334\">Il </span><span class=\"_ _4\" id=\"cflshid_15335\">\u00a0</span><span id=\"cflshid_15336\">bilancio </span><span class=\"_ _4\" id=\"cflshid_15337\">\u00a0</span><span id=\"cflshid_15338\">consolidato </span><span class=\"_ _4\" id=\"cflshid_15339\">\u00a0</span><span id=\"cflshid_15340\">include <span class=\"_ _4\" id=\"cflshid_15341\"></span>la <span class=\"_ _4\" id=\"cflshid_15342\"></span>situazione <span class=\"_ _4\" id=\"cflshid_15343\"></span>patrimoniale, <span class=\"_ _d\" id=\"cflshid_15344\"></span>economica </span><span class=\"_ _4\" id=\"cflshid_15345\">\u00a0</span><span id=\"cflshid_15346\">e </span><span class=\"_ _4\" id=\"cflshid_15347\">\u00a0</span><span id=\"cflshid_15348\">finanziaria </span><span class=\"_ _4\" id=\"cflshid_15349\">\u00a0</span><span id=\"cflshid_15350\">della </span><span class=\"_ _4\" id=\"cflshid_15351\">\u00a0</span><span id=\"cflshid_15352\">Capogruppo </span><span class=\"_ _4\" id=\"cflshid_15353\">\u00a0</span><span id=\"cflshid_15354\">Brunello </span></div><div class=\"t m0 x3 h6 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15355\"><span id=\"cflshid_15356\">Cucinelli S.p.A. e delle sue <span class=\"_ _a\" id=\"cflshid_15357\"></span>controllate italiane ed estere, nel loro <span class=\"_ _a\" id=\"cflshid_15358\"></span>insieme identificate come Gruppo Brunello Cu</span><span class=\"ff1\" id=\"cflshid_15359\">-</span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15360\">cinelli, al 31 dicembre 2023.</div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 wsd5\" id=\"cflshid_15361\">T<span class=\"_ _2\" id=\"cflshid_15362\"></span>ale bilancio consolidato \u00e8 stato predisposto sulla base delle situazioni contabili della Societ\u00e0 e delle societ\u00e0 da </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15363\">essa controllate, opportunamente rettificati per renderli conformi agli IFRS. </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws77\" id=\"cflshid_15364\">Il controllo si ottiene quando il Gruppo \u00e8 esposto o ha diritto a rendimenti variabili, derivanti dal proprio rapporto </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws75\" id=\"cflshid_15365\">con l\u2019entit\u00e0 oggetto di investimento e, allo stesso tempo, ha la capacit\u00e0 di incidere su tali rendimenti esercitando </div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15366\">il proprio potere su tale entit\u00e0. Specificatamente, il Gruppo controlla una partecipata se, e solo se, il Gruppo ha: </div><div class=\"t m0 x31 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15367\"><span id=\"cflshid_15368\">\u00a0<span class=\"_ _45\" id=\"cflshid_15369\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15370\">\u00a0</span><span class=\"ws5d\" id=\"cflshid_15371\">il potere sull\u2019entit\u00e0 oggetto di investimento (ovvero detiene validi diritti che gli conferiscono la capacit\u00e0 attuale </span></div><div class=\"t m0 x32 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15372\">di dirigere le attivit\u00e0 rilevanti dell\u2019entit\u00e0 oggetto di investimento); </div><div class=\"t m0 x31 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15373\"><span id=\"cflshid_15374\">\u00a0<span class=\"_ _45\" id=\"cflshid_15375\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15376\">\u00a0</span><span id=\"cflshid_15377\">l\u2019esposizione o i diritti a rendimenti variabili derivanti dal rapporto con l\u2019entit\u00e0 oggetto di investimento; </span></div><div class=\"t m0 x31 h6 y5d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15378\"><span id=\"cflshid_15379\">\u00a0<span class=\"_ _45\" id=\"cflshid_15380\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15381\">\u00a0</span><span class=\"wsd7\" id=\"cflshid_15382\">la capacit\u00e0 di esercitare il proprio potere sull\u2019entit\u00e0 oggetto di investimento per incidere sull\u2019ammontare dei </span></div><div class=\"t m0 x32 h6 y5e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15383\">suoi rendimenti.</div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws74\" id=\"cflshid_15384\">Quando il Gruppo detiene meno della maggioranza dei diritti di voto (o diritti simili) deve considerare tutti i fatti </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15385\">e le circostanze rilevanti per stabilire se controlla l\u2019entit\u00e0 oggetto di investimento, inclusi: </div><div class=\"t m0 x31 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15386\"><span id=\"cflshid_15387\">\u00a0<span class=\"_ _45\" id=\"cflshid_15388\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15389\">\u00a0</span><span id=\"cflshid_15390\">accordi contrattuali con altri titolari di diritti di voto; </span></div><div class=\"t m0 x31 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15391\"><span id=\"cflshid_15392\">\u00a0<span class=\"_ _45\" id=\"cflshid_15393\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15394\">\u00a0</span><span id=\"cflshid_15395\">diritti derivanti da accordi contrattuali; </span></div><div class=\"t m0 x31 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15396\"><span id=\"cflshid_15397\">\u00a0<span class=\"_ _45\" id=\"cflshid_15398\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15399\">\u00a0</span><span id=\"cflshid_15400\">diritti di voto e diritti di voto potenziali del Gruppo.</span></div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_15401\">Il Gruppo riconsidera se ha o meno il controllo di una partecipata se i fatti e le circostanze indicano che ci siano </div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15402\">stati dei <span class=\"_ _0\" id=\"cflshid_15403\"></span>cambiamenti in uno <span class=\"_ _3\" id=\"cflshid_15404\"></span>o pi\u00f9 <span class=\"_ _0\" id=\"cflshid_15405\"></span>dei tre elementi <span class=\"_ _3\" id=\"cflshid_15406\"></span>rilevanti ai <span class=\"_ _0\" id=\"cflshid_15407\"></span>fini della definizione <span class=\"_ _3\" id=\"cflshid_15408\"></span>di controllo. <span class=\"_ _0\" id=\"cflshid_15409\"></span>Il consolidamento </div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 wsa6\" id=\"cflshid_15410\">di una controllata inizia quando il Gruppo ne ottiene il controllo e cessa quando il Gruppo perde il controllo stesso. </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_15411\">Le attivit\u00e0, le passivit\u00e0, i ricavi ed i costi della controllata acquisita o ceduta nel corso dell\u2019esercizio sono inclusi </div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15412\">nel Conto <span class=\"_ _0\" id=\"cflshid_15413\"></span>economico complessivo consolidato <span class=\"_ _0\" id=\"cflshid_15414\"></span>dalla data <span class=\"_ _3\" id=\"cflshid_15415\"></span>in cui <span class=\"_ _3\" id=\"cflshid_15416\"></span>il Gruppo <span class=\"_ _0\" id=\"cflshid_15417\"></span>ottiene il controllo <span class=\"_ _0\" id=\"cflshid_15418\"></span>fino alla data <span class=\"_ _0\" id=\"cflshid_15419\"></span>in cui <span class=\"_ _3\" id=\"cflshid_15420\"></span>il </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15421\">Gruppo non esercita pi\u00f9 il controllo sulla societ\u00e0.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_15422\"><span id=\"cflshid_15423\">T<span class=\"_ _0\" id=\"cflshid_15424\"></span>utti i saldi e le transazioni infragruppo, inclusi eventuali utili e perdite non realizzati derivanti da rapporti intrat</span><span class=\"ws0\" id=\"cflshid_15425\">-</span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15426\">tenuti fra societ\u00e0 del Gruppo Brunello Cucinelli, sono eliminati.</div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 wse9\" id=\"cflshid_15427\"><span id=\"cflshid_15428\">Le acquisizioni di societ\u00e0 controllate sono contabilizzate in base al metodo dell\u2019acquisto (</span><span class=\"ffd\" id=\"cflshid_15429\"><span id=\"cflshid_15430\">pur<span class=\"_ _0\" id=\"cflshid_15431\"></span>chase method</span><span class=\"ff1\" id=\"cflshid_15432\">) che </span></span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws85\" id=\"cflshid_15433\"><span id=\"cflshid_15434\">comporta l\u2019allocazione del costo dell\u2019aggregazione aziendale ai </span><span class=\"ffd\" id=\"cflshid_15435\">fair value</span><span id=\"cflshid_15436\"> delle attivit\u00e0, passivit\u00e0 e passivit\u00e0 poten</span><span class=\"ws0\" id=\"cflshid_15437\">-</span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_15438\">ziali acquisite alla data di acquisizione e l\u2019inclusione del risultato della societ\u00e0 acquisita dalla data di acquisizione </div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15439\">fino alla chiusura dell\u2019esercizio.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_15448\">Il Risultato ed il Patrimonio di terzi rappresentano la parte di utile o perdita e patrimonio relativi alle attivit\u00e0 nette </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws43\" id=\"cflshid_15449\"><span id=\"cflshid_15450\">non detenute dal Gruppo e sono esposti in una voce separata del Conto economico consolidato, del Conto econo</span><span class=\"ws0\" id=\"cflshid_15451\">-</span></div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15452\"><span id=\"cflshid_15453\">mico <span class=\"_ _3\" id=\"cflshid_15454\"></span>complessivo <span class=\"_ _0\" id=\"cflshid_15455\"></span>consolidato e <span class=\"_ _0\" id=\"cflshid_15456\"></span>del prospetto <span class=\"_ _0\" id=\"cflshid_15457\"></span>della <span class=\"_ _3\" id=\"cflshid_15458\"></span>Situazione <span class=\"_ _3\" id=\"cflshid_15459\"></span>patrimoniale <span class=\"_ _3\" id=\"cflshid_15460\"></span>e <span class=\"_ _3\" id=\"cflshid_15461\"></span>finanziaria <span class=\"_ _3\" id=\"cflshid_15462\"></span>consolidata <span class=\"_ _3\" id=\"cflshid_15463\"></span>separatamen</span><span class=\"ff1\" id=\"cflshid_15464\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15465\">te dagli Utili e dal Patrimonio del Gruppo.</div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15466\">Al <span class=\"_ _a\" id=\"cflshid_15467\"></span>31 <span class=\"_ _c\" id=\"cflshid_15468\"></span>dicembre <span class=\"_ _a\" id=\"cflshid_15469\"></span>2023 <span class=\"_ _c\" id=\"cflshid_15470\"></span>il <span class=\"_ _a\" id=\"cflshid_15471\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_15472\"></span>Brunello <span class=\"_ _a\" id=\"cflshid_15473\"></span>Cucinelli <span class=\"_ _c\" id=\"cflshid_15474\"></span>non <span class=\"_ _a\" id=\"cflshid_15475\"></span>detiene <span class=\"_ _c\" id=\"cflshid_15476\"></span>partecipazioni <span class=\"_ _a\" id=\"cflshid_15477\"></span>in <span class=\"_ _c\" id=\"cflshid_15478\"></span>joint <span class=\"_ _a\" id=\"cflshid_15479\"></span>venture <span class=\"_ _c\" id=\"cflshid_15480\"></span>(definite <span class=\"_ _a\" id=\"cflshid_15481\"></span>come <span class=\"_ _c\" id=\"cflshid_15482\"></span>un </div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws84\" id=\"cflshid_15483\"><span id=\"cflshid_15484\">accordo contrattuale con il quale due o pi\u00f9 parti intraprendono un\u2019attivit\u00e0 economica sottoposta a controllo con</span><span class=\"ws0\" id=\"cflshid_15485\">-</span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15486\">giunto, ai sensi dell\u2019IFRS 1<span class=\"_ _0\" id=\"cflshid_15487\"></span>1).</div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws5a\" id=\"cflshid_15488\">Per quanto concerne le partecipazioni in imprese collegate (imprese nelle quali il Gruppo detenga almeno il 20% </div><div class=\"t m0 x3 h7 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15489\">dei <span class=\"_ _3\" id=\"cflshid_15490\"></span>diritti di <span class=\"_ _0\" id=\"cflshid_15491\"></span>voto ovvero <span class=\"_ _0\" id=\"cflshid_15492\"></span>eserciti un\u2019influenza <span class=\"_ _3\" id=\"cflshid_15493\"></span>notevole, ma <span class=\"_ _0\" id=\"cflshid_15494\"></span>non il <span class=\"_ _0\" id=\"cflshid_15495\"></span>controllo o <span class=\"_ _0\" id=\"cflshid_15496\"></span>il controllo <span class=\"_ _3\" id=\"cflshid_15497\"></span>congiunto, sulle <span class=\"_ _0\" id=\"cflshid_15498\"></span>politiche </div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15499\">finanziarie <span class=\"_ _a\" id=\"cflshid_15500\"></span>ed <span class=\"_ _c\" id=\"cflshid_15501\"></span>operative), <span class=\"_ _a\" id=\"cflshid_15502\"></span>alla <span class=\"_ _c\" id=\"cflshid_15503\"></span>data <span class=\"_ _a\" id=\"cflshid_15504\"></span>del <span class=\"_ _c\" id=\"cflshid_15505\"></span>31 <span class=\"_ _a\" id=\"cflshid_15506\"></span>dicembre <span class=\"_ _c\" id=\"cflshid_15507\"></span>2023 <span class=\"_ _a\" id=\"cflshid_15508\"></span>il <span class=\"_ _c\" id=\"cflshid_15509\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_15510\"></span>detiene <span class=\"_ _c\" id=\"cflshid_15511\"></span>una <span class=\"_ _a\" id=\"cflshid_15512\"></span>partecipazione <span class=\"_ _c\" id=\"cflshid_15513\"></span>pari <span class=\"_ _a\" id=\"cflshid_15514\"></span>al <span class=\"_ _c\" id=\"cflshid_15515\"></span>24,5% <span class=\"_ _a\" id=\"cflshid_15516\"></span>del </div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15517\">capitale <span class=\"_ _0\" id=\"cflshid_15518\"></span>sociale della <span class=\"_ _0\" id=\"cflshid_15519\"></span>societ\u00e0 <span class=\"_ _3\" id=\"cflshid_15520\"></span>Cariaggi <span class=\"_ _3\" id=\"cflshid_15521\"></span>Lanificio <span class=\"_ _0\" id=\"cflshid_15522\"></span>S.p.A. (con <span class=\"_ _0\" id=\"cflshid_15523\"></span>sede <span class=\"_ _3\" id=\"cflshid_15524\"></span>legale <span class=\"_ _3\" id=\"cflshid_15525\"></span>a <span class=\"_ _3\" id=\"cflshid_15526\"></span>Cagli <span class=\"_ _3\" id=\"cflshid_15527\"></span>(PU) <span class=\"_ _0\" id=\"cflshid_15528\"></span>\u2013 Italia <span class=\"_ _0\" id=\"cflshid_15529\"></span>e <span class=\"_ _3\" id=\"cflshid_15530\"></span>Capitale <span class=\"_ _3\" id=\"cflshid_15531\"></span>Sociale <span class=\"_ _3\" id=\"cflshid_15532\"></span>pari </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15533\">ad Euro 7.000 migliaia).</div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_15534\">La tabella seguente riepiloga, con riferimento alle societ\u00e0 controllate e collegate, le informazioni al 31 dicembre </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws91\" id=\"cflshid_15535\">2023 relative a denominazione, sede legale, quota di capitale sociale detenuta direttamente e indirettamente dal </div>Gruppo Brunello Cucinelli<div class=\"t m0 x3 h11 y360 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15537\"><span id=\"cflshid_15538\">Denominazione</span><span class=\"_ _174\" id=\"cflshid_15539\">\u00a0</span><span id=\"cflshid_15540\">Sede</span><span class=\"_ _82\" id=\"cflshid_15541\">\u00a0</span><span id=\"cflshid_15542\">Divisa</span><span class=\"_ _de\" id=\"cflshid_15543\">\u00a0</span><span id=\"cflshid_15544\">Capitale (unit\u00e0 </span></div><div class=\"t m0 x55 h11 y361 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15545\">di valuta)</div><div class=\"t m0 x72 h11 y360 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15546\">Percentuale di contr<span class=\"_ _3\" id=\"cflshid_15547\"></span>ollo</div><div class=\"t m0 x88 h11 y362 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15548\"><span id=\"cflshid_15549\">Diretto</span><span class=\"_ _92\" id=\"cflshid_15550\">\u00a0</span><span id=\"cflshid_15551\">Indiretto</span></div><div class=\"t m0 x3 h5 y363 ff3 fs1 fc0 sc0 ls14 ws0\" id=\"cflshid_15552\">Partecipazioni in societ\u00e0 controllate</div><div class=\"t m0 x3 h2 y364 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15553\">Brunello Cucinelli Europe S.r<span class=\"_ _0\" id=\"cflshid_15554\"></span>.l.</div><div class=\"t m0 x1f h2 y365 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15555\">Corciano, frazione </div><div class=\"t m0 x89 h2 y366 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15556\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y364 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15557\"><span id=\"cflshid_15558\">Euro</span><span class=\"_ _54\" id=\"cflshid_15559\">\u00a0</span><span id=\"cflshid_15560\">100.000</span><span class=\"_ _89\" id=\"cflshid_15561\">\u00a0</span><span id=\"cflshid_15562\">100,00%</span></div><div class=\"t m0 x3 h2 y367 ff1 fs1 fc0 sc0 ls0 ws62\" id=\"cflshid_15563\">Max V<span class=\"_ _1\" id=\"cflshid_15564\"></span>annucci <span class=\"_ _a\" id=\"cflshid_15565\"></span>S.r<span class=\"_ _0\" id=\"cflshid_15566\"></span>.l.</div><div class=\"t m0 x1f h2 y368 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15567\">Corciano, frazione </div><div class=\"t m0 x89 h2 y369 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15568\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y367 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15569\"><span id=\"cflshid_15570\">Euro</span><span class=\"_ _55\" id=\"cflshid_15571\">\u00a0</span><span id=\"cflshid_15572\">118.000</span><span class=\"_ _13d\" id=\"cflshid_15573\">\u00a0</span><span id=\"cflshid_15574\">75,50%</span></div><div class=\"t m0 x3 h2 y36a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15575\">Pinturicchio S.r<span class=\"_ _0\" id=\"cflshid_15576\"></span>.l.</div><div class=\"t m0 x1f h2 y36b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15577\">Corciano, frazione </div><div class=\"t m0 x89 h2 y36c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15578\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y36a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15579\"><span id=\"cflshid_15580\">Euro</span><span class=\"_ _54\" id=\"cflshid_15581\">\u00a0</span><span id=\"cflshid_15582\">100.000</span><span class=\"_ _175\" id=\"cflshid_15583\">\u00a0</span><span id=\"cflshid_15584\">100,00%</span></div><div class=\"t m0 x3 h10 y36d ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15585\">Raffaello S.r<span class=\"_ _0\" id=\"cflshid_15586\"></span>.l.</div><div class=\"t m0 x1f h2 y36e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15587\">Corciano, frazione </div><div class=\"t m0 x89 h2 y36f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15588\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y36d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15589\"><span id=\"cflshid_15590\">Euro</span><span class=\"_ _54\" id=\"cflshid_15591\">\u00a0</span><span id=\"cflshid_15592\">100.000</span><span class=\"_ _a1\" id=\"cflshid_15593\">\u00a0</span><span id=\"cflshid_15594\">2,00%</span><span class=\"_ _c5\" id=\"cflshid_15595\">\u00a0</span><span id=\"cflshid_15596\">98,00%</span></div><div class=\"t m0 x3 h2 y370 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15597\">Logistica e Distribuzione S.r<span class=\"_ _0\" id=\"cflshid_15598\"></span>.l.</div><div class=\"t m0 x83 h2 y371 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15599\">Milano \u2013 <span class=\"_ _176\" id=\"cflshid_15600\"></span></div><div class=\"t m0 x85 h2 y372 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15601\">Italia</div><div class=\"t m0 x63 h2 y370 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15602\"><span id=\"cflshid_15603\">Euro</span><span class=\"_ _54\" id=\"cflshid_15604\">\u00a0</span><span id=\"cflshid_15605\">100.000</span><span class=\"_ _148\" id=\"cflshid_15606\">\u00a0</span><span id=\"cflshid_15607\">51,00%</span></div><div class=\"t m0 x3 h2 y373 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15608\">Brunello Cucinelli <span class=\"_ _0\" id=\"cflshid_15609\"></span>Austria GmbH</div><div class=\"t m0 x83 h2 y374 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15610\">V<span class=\"_ _0\" id=\"cflshid_15611\"></span>ienna \u2013 <span class=\"_ _176\" id=\"cflshid_15612\"></span></div><div class=\"t m0 x8a h2 y375 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15613\">Austria</div><div class=\"t m0 x63 h2 y373 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15614\"><span id=\"cflshid_15615\">Euro</span><span class=\"_ _96\" id=\"cflshid_15616\">\u00a0</span><span id=\"cflshid_15617\">35.000</span><span class=\"_ _a1\" id=\"cflshid_15618\">\u00a0</span><span id=\"cflshid_15619\">2,00%</span><span class=\"_ _15d\" id=\"cflshid_15620\">\u00a0</span><span id=\"cflshid_15621\">98,00%</span></div><div class=\"t m0 x3 h2 y376 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15622\">Sprl Brunello Cucinelli Belgium</div><div class=\"t m0 x24 h2 y377 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15623\">Bruxelles \u2013 <span class=\"_ _176\" id=\"cflshid_15624\"></span></div><div class=\"t m0 x8b h2 y378 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15625\">Belgio</div><div class=\"t m0 x63 h2 y376 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15626\"><span id=\"cflshid_15627\">Euro</span><span class=\"_ _96\" id=\"cflshid_15628\">\u00a0</span><span id=\"cflshid_15629\">20.000</span><span class=\"_ _175\" id=\"cflshid_15630\">\u00a0</span><span id=\"cflshid_15631\">100,00%</span></div><div class=\"t m0 x3 h2 y379 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15632\">Brunello Cucinelli (England) Ltd.</div><div class=\"t m0 x83 h2 y37a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15633\">Londra \u2013 </div><div class=\"t m0 x47 h2 y37b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15634\">Regno Unito</div><div class=\"t m0 x8c h2 y37a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15635\">Sterlina </div><div class=\"t m0 x77 h2 y37b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15636\">inglese</div><div class=\"t m0 x8d h2 y379 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15637\"><span id=\"cflshid_15638\">12.600.700</span><span class=\"_ _c5\" id=\"cflshid_15639\">\u00a0</span><span id=\"cflshid_15640\">99,99%</span><span class=\"_ _a1\" id=\"cflshid_15641\">\u00a0</span><span id=\"cflshid_15642\">0,01%</span></div><div class=\"t m0 x3 h2 y37c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15643\">Sarl Brunello Cucinelli France</div><div class=\"t m0 x8e h2 y37d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15644\">Parigi \u2013 </div><div class=\"t m0 x8a h2 y37e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15645\">Francia</div><div class=\"t m0 x63 h2 y37c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15646\"><span id=\"cflshid_15647\">Euro</span><span class=\"_ _163\" id=\"cflshid_15648\">\u00a0</span><span id=\"cflshid_15649\">13.400.000</span><span class=\"_ _c5\" id=\"cflshid_15650\">\u00a0</span><span id=\"cflshid_15651\">98,54%</span><span class=\"_ _a1\" id=\"cflshid_15652\">\u00a0</span><span id=\"cflshid_15653\">1,46%</span></div><div class=\"t m0 x3 h2 y37f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15654\">SAS Brunello Cucinelli France Resort</div><div class=\"t m0 x8e h2 y380 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15655\">Parigi \u2013 </div><div class=\"t m0 x8a h2 y381 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15656\">Francia</div><div class=\"t m0 x63 h2 y37f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15657\"><span id=\"cflshid_15658\">Euro</span><span class=\"_ _54\" id=\"cflshid_15659\">\u00a0</span><span id=\"cflshid_15660\">100.000</span><span class=\"_ _175\" id=\"cflshid_15661\">\u00a0</span><span id=\"cflshid_15662\">100,00%</span></div><div class=\"t m0 x3 h2 y382 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15663\">Brunello Cucinelli GmbH</div><div class=\"t m0 x37 h2 y383 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15664\">Monaco di Baviera \u2013 </div><div class=\"t m0 x1e h2 y384 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15665\">Germania</div><div class=\"t m0 x63 h2 y382 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15666\"><span id=\"cflshid_15667\">Euro</span><span class=\"_ _54\" id=\"cflshid_15668\">\u00a0</span><span id=\"cflshid_15669\">200.000</span><span class=\"_ _175\" id=\"cflshid_15670\">\u00a0</span><span id=\"cflshid_15671\">100,00%</span></div><div class=\"t m0 x3 h2 y385 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15672\">Brunello Cucinelli Hellas SA</div><div class=\"t m0 x8e h2 y386 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15673\">Atene \u2013 </div><div class=\"t m0 x8b h2 y387 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15674\">Grecia</div><div class=\"t m0 x63 h2 y385 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15675\"><span id=\"cflshid_15676\">Euro</span><span class=\"_ _96\" id=\"cflshid_15677\">\u00a0</span><span id=\"cflshid_15678\">25.200</span><span class=\"_ _148\" id=\"cflshid_15679\">\u00a0</span><span id=\"cflshid_15680\">51,00%</span></div><div class=\"t m0 x3 h2 y388 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15689\">SAM Brunello Cucinelli Monaco</div><div class=\"t m0 x8f h2 y389 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15690\">Principato <span class=\"_ _176\" id=\"cflshid_15691\"></span></div><div class=\"t m0 x21 h2 y38a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15692\">di Monaco</div><div class=\"t m0 x63 h2 y388 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15693\"><span id=\"cflshid_15694\">Euro</span><span class=\"_ _54\" id=\"cflshid_15695\">\u00a0</span><span id=\"cflshid_15696\">150.000</span><span class=\"_ _148\" id=\"cflshid_15697\">\u00a0</span><span id=\"cflshid_15698\">98,00%</span></div><div class=\"t m0 x3 h2 y38b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15699\">OOO Brunello Cucinelli RUS</div><div class=\"t m0 x3c h2 y38c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15700\">Mosca \u2013 </div><div class=\"t m0 x8b h2 y38d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15701\">Russia</div><div class=\"t m0 x70 h2 y38b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15702\"><span id=\"cflshid_15703\">Rublo</span><span class=\"_ _163\" id=\"cflshid_15704\">\u00a0</span><span id=\"cflshid_15705\">15.000.000</span><span class=\"_ _89\" id=\"cflshid_15706\">\u00a0</span><span id=\"cflshid_15707\">100,00%</span></div><div class=\"t m0 x3 h2 y38e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15708\">Brunello Cucinelli Retail Spain SL</div><div class=\"t m0 x4b h2 y38f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15709\">Madrid \u2013 </div><div class=\"t m0 x8a h2 y390 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15710\">Spagna</div><div class=\"t m0 x63 h2 y38e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15711\"><span id=\"cflshid_15712\">Euro</span><span class=\"_ _54\" id=\"cflshid_15713\">\u00a0</span><span id=\"cflshid_15714\">200.000</span><span class=\"_ _a1\" id=\"cflshid_15715\">\u00a0</span><span id=\"cflshid_15716\">5,00%</span><span class=\"_ _c5\" id=\"cflshid_15717\">\u00a0</span><span id=\"cflshid_15718\">95,00%</span></div><div class=\"t m0 x3 h2 y391 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15719\">Brunello Cucinelli Suisse SA<span class=\"_ _0\" id=\"cflshid_15720\"></span></div><div class=\"t m0 x4b h2 y392 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15721\">Lugano \u2013 <span class=\"_ _176\" id=\"cflshid_15722\"></span></div><div class=\"t m0 x83 h2 y393 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15723\">Svizzera</div><div class=\"t m0 x77 h2 y392 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15724\">Franco </div><div class=\"t m0 x90 h2 y393 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15725\">svizzero</div><div class=\"t m0 x55 h2 y391 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15726\"><span id=\"cflshid_15727\">223.000</span><span class=\"_ _a1\" id=\"cflshid_15728\">\u00a0</span><span id=\"cflshid_15729\">1,79%</span><span class=\"_ _15d\" id=\"cflshid_15730\">\u00a0</span><span id=\"cflshid_15731\">98,21%</span></div><div class=\"t m0 x3 h2 y394 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15732\">Brunello Cucinelli Canada Ltd.</div><div class=\"t m0 x47 h2 y395 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15733\">V<span class=\"_ _1\" id=\"cflshid_15734\"></span>ancouver \u2013 <span class=\"_ _176\" id=\"cflshid_15735\"></span></div><div class=\"t m0 x8a h2 y396 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15736\">Canada</div><div class=\"t m0 x8c h2 y395 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15737\">Dollaro </div><div class=\"t m0 x91 h2 y396 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15738\">canadese</div><div class=\"t m0 x8d h2 y394 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15739\"><span id=\"cflshid_15740\">10.445.100</span><span class=\"_ _89\" id=\"cflshid_15741\">\u00a0</span><span id=\"cflshid_15742\">100,00%</span></div><div class=\"t m0 x3 h2 y397 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15743\">Brunello Cucinelli USA<span class=\"_ _0\" id=\"cflshid_15744\"></span> Inc.</div><div class=\"t m0 x33 h2 y398 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15745\"><span id=\"cflshid_15746\">Ardsley (NY) \u2013 <span class=\"_ _176\" id=\"cflshid_15747\"></span></span><span class=\"ff1\" id=\"cflshid_15748\">\u00a0</span></div><div class=\"t m0 x39 h2 y399 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15749\">USA</div><div class=\"t m0 x8c h2 y398 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15750\">Dollaro </div><div class=\"t m0 x56 h2 y399 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15751\">americano</div><div class=\"t m0 x4f h2 y397 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15752\"><span id=\"cflshid_15753\">1.500</span><span class=\"_ _89\" id=\"cflshid_15754\">\u00a0</span><span id=\"cflshid_15755\">100,00%</span></div><div class=\"t m0 x3 h2 y39a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15756\">Market Service US, Inc. </div><div class=\"t m0 x92 h2 y39b ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15757\"><span id=\"cflshid_15758\">New <span class=\"_ _3\" id=\"cflshid_15759\"></span>Y<span class=\"_ _2\" id=\"cflshid_15760\"></span>ork \u2013 <span class=\"_ _176\" id=\"cflshid_15761\"></span></span><span class=\"ff1\" id=\"cflshid_15762\">\u00a0</span></div><div class=\"t m0 x39 h2 y39c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15763\">USA</div><div class=\"t m0 x8c h2 y39b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15764\">Dollaro </div><div class=\"t m0 x56 h2 y39c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15765\">americano</div><div class=\"t m0 x50 h2 y39a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15766\"><span id=\"cflshid_15767\">50.000</span><span class=\"_ _148\" id=\"cflshid_15768\">\u00a0</span><span id=\"cflshid_15769\">51,00%</span></div><div class=\"t m0 x3 h2 y39d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15770\">Brunello Cucinelli (Sichuan) Fashion Co., Ltd.</div><div class=\"t m0 x21 h2 y39e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15771\">Chengdu \u2013 <span class=\"_ _176\" id=\"cflshid_15772\"></span></div><div class=\"t m0 x39 h2 y39f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15773\">Cina</div><div class=\"t m0 x62 h2 y39d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15774\"><span id=\"cflshid_15775\">Renminbi</span><span class=\"_ _de\" id=\"cflshid_15776\">\u00a0</span><span id=\"cflshid_15777\">200.000.000</span><span class=\"_ _89\" id=\"cflshid_15778\">\u00a0</span><span id=\"cflshid_15779\">100,00%</span></div><div class=\"t m0 x3 h2 y3a0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15780\">Brunello Cucinelli Hong Kong Ltd.</div><div class=\"t m0 x1a h2 y3a1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15781\">Hong Kong \u2013 <span class=\"_ _176\" id=\"cflshid_15782\"></span></div><div class=\"t m0 x39 h2 y3a2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15783\">Cina</div><div class=\"t m0 x8c h2 y3a1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15784\">Dollaro </div><div class=\"t m0 x93 h2 y3a2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15785\">Hong Kong</div><div class=\"t m0 x52 h2 y3a0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15786\"><span id=\"cflshid_15787\">2.000.000</span><span class=\"_ _89\" id=\"cflshid_15788\">\u00a0</span><span id=\"cflshid_15789\">100,00%</span></div><div class=\"t m0 x3 h2 y3a3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15790\">Brunello Cucinelli (Macau) Fashion Co., Ltd.</div><div class=\"t m0 x83 h2 y3a4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15791\">Macao \u2013 <span class=\"_ _176\" id=\"cflshid_15792\"></span></div><div class=\"t m0 x39 h2 y3a5 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15793\">Cina</div><div class=\"t m0 x70 h2 y3a6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15794\">MOP/ </div><div class=\"t m0 x8c h2 y3a3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15795\">Dollaro </div><div class=\"t m0 x93 h2 y3a7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15796\">Hong Kong</div><div class=\"t m0 x8d h2 y3a3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15797\"><span id=\"cflshid_15798\">22.847.312</span><span class=\"_ _c5\" id=\"cflshid_15799\">\u00a0</span><span id=\"cflshid_15800\">98,00%</span><span class=\"_ _a1\" id=\"cflshid_15801\">\u00a0</span><span id=\"cflshid_15802\">2,00%</span></div><div class=\"t m0 x3 h2 y3a8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15803\">Brunello Cucinelli Japan Co., Ltd.</div><div class=\"t m0 x3b h2 y3a9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15804\">T<span class=\"_ _0\" id=\"cflshid_15805\"></span>okyo \u2013 <span class=\"_ _176\" id=\"cflshid_15806\"></span></div><div class=\"t m0 x1e h2 y3aa ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15807\">Giappone</div><div class=\"t m0 x79 h10 y3a9 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15808\">Y<span class=\"_ _2\" id=\"cflshid_15809\"></span>en </div><div class=\"t m0 x3f h2 y3aa ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15810\">giapponese</div><div class=\"t m0 x38 h2 y3a8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15811\"><span id=\"cflshid_15812\">330.000.000</span><span class=\"_ _c5\" id=\"cflshid_15813\">\u00a0</span><span id=\"cflshid_15814\">75,00%</span></div><div class=\"t m0 x3 h2 y3ab ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15815\"><span id=\"cflshid_15816\">Brunello Cucinelli Singapore Pte. Ltd.</span><span class=\"_ _22\" id=\"cflshid_15817\">\u00a0</span><span id=\"cflshid_15818\">Singapore</span></div><div class=\"t m0 x8c h2 y3ac ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15819\">Dollaro </div><div class=\"t m0 x62 h2 y3ad ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15820\">Singapore</div><div class=\"t m0 x55 h2 y3ab ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15821\"><span id=\"cflshid_15822\">300.000</span><span class=\"_ _c5\" id=\"cflshid_15823\">\u00a0</span><span id=\"cflshid_15824\">83,67%</span></div><div class=\"t m0 x3 h10 y3ae ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15825\">Brunello Cucinelli T<span class=\"_ _2\" id=\"cflshid_15826\"></span>aiwan Ltd.</div><div class=\"t m0 x4b h2 y3af ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15827\"><span id=\"cflshid_15828\">T<span class=\"_ _0\" id=\"cflshid_15829\"></span>aiwan \u2013 <span class=\"_ _176\" id=\"cflshid_15830\"></span></span><span class=\"ff1\" id=\"cflshid_15831\">\u00a0</span></div><div class=\"t m0 x39 h2 y3b0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15832\">Cina</div><div class=\"t m0 x8c h2 y3af ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15833\">Dollaro </div><div class=\"t m0 x77 h10 y3b0 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15834\">T<span class=\"_ _0\" id=\"cflshid_15835\"></span>aiwan</div><div class=\"t m0 x55 h2 y3ae ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15836\"><span id=\"cflshid_15837\">100.000</span><span class=\"_ _c5\" id=\"cflshid_15838\">\u00a0</span><span id=\"cflshid_15839\">70,00%</span></div><div class=\"t m0 x3 h2 y3b1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15840\">Brunello Cucinelli Middle East LLC</div><div class=\"t m0 x89 h2 y3b2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15841\">Dubai \u2013 Emirati <span class=\"_ _0\" id=\"cflshid_15842\"></span>Arabi </div><div class=\"t m0 x85 h2 y3b3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15843\">Uniti</div><div class=\"t m0 x8c h2 y3b1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15844\"><span id=\"cflshid_15845\">Dirham</span><span class=\"_ _54\" id=\"cflshid_15846\">\u00a0</span><span id=\"cflshid_15847\">300.000</span><span class=\"_ _c5\" id=\"cflshid_15848\">\u00a0</span><span id=\"cflshid_15849\">51,00%</span></div><div class=\"t m0 x3 h2 y3b4 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15850\"><span id=\"cflshid_15851\">Brunello Cucinelli Kuwait for Readymade and </span><span class=\"ff1\" id=\"cflshid_15852\">\u00a0</span></div><div class=\"t m0 x3 h10 y3b5 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15853\">Novelty Clothes\u2019<span class=\"_ _0\" id=\"cflshid_15854\"></span> Retail WLL<span class=\"_ _0\" id=\"cflshid_15855\"></span></div><div class=\"t m0 x94 h2 y3b4 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15856\"><span id=\"cflshid_15857\">Kuwait City \u2013 <span class=\"_ _176\" id=\"cflshid_15858\"></span></span><span class=\"ff1\" id=\"cflshid_15859\">\u00a0</span></div><div class=\"t m0 x8a h10 y3b5 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15860\">Kuwait</div><div class=\"t m0 x77 h2 y3b4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15861\">Dinaro </div><div class=\"t m0 x77 h10 y3b5 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15862\">Kuwait</div><div class=\"t m0 x55 h2 y3b6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15863\"><span id=\"cflshid_15864\">100.000</span><span class=\"_ _c5\" id=\"cflshid_15865\">\u00a0</span><span id=\"cflshid_15866\">51,00%</span></div><div class=\"t m0 x3 h5 y3b7 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15867\">Partecipazioni in societ\u00e0 collegate</div><div class=\"t m0 x3 h10 y3b8 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15868\">Cariaggi Lanificio S.p.A.</div><div class=\"t m0 x8a h2 y3b9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15869\">Cagli \u2013 <span class=\"_ _176\" id=\"cflshid_15870\"></span></div><div class=\"t m0 x85 h2 y3ba ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15871\">Italia</div><div class=\"t m0 x63 h2 y3b8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15872\"><span id=\"cflshid_15873\">Euro</span><span class=\"_ _c3\" id=\"cflshid_15874\">\u00a0</span><span id=\"cflshid_15875\">7.000.000</span><span class=\"_ _15d\" id=\"cflshid_15876\">\u00a0</span><span id=\"cflshid_15877\">24,50%</span></div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15878\">Nel corso del 2023 l\u2019area di consolidamento ha visto i seguenti movimenti:</div><div class=\"t m0 x31 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15879\"><span id=\"cflshid_15880\">\u00a0<span class=\"_ _45\" id=\"cflshid_15881\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15882\">\u00a0</span><span class=\"ff6\" id=\"cflshid_15883\">ingresso della <span class=\"_ _a\" id=\"cflshid_15884\"></span>societ\u00e0 <span class=\"_ _a\" id=\"cflshid_15885\"></span>Raffaello S.r<span class=\"_ _3\" id=\"cflshid_15886\"></span>.l. interamente <span class=\"_ _a\" id=\"cflshid_15887\"></span>controllata <span class=\"_ _a\" id=\"cflshid_15888\"></span>dal <span class=\"_ _a\" id=\"cflshid_15889\"></span>Gruppo. La <span class=\"_ _a\" id=\"cflshid_15890\"></span>societ\u00e0 <span class=\"_ _a\" id=\"cflshid_15891\"></span>\u00e8 stata <span class=\"_ _a\" id=\"cflshid_15892\"></span>costituita <span class=\"_ _a\" id=\"cflshid_15893\"></span>per <span class=\"_ _a\" id=\"cflshid_15894\"></span>dare </span></div><div class=\"t m0 x32 h6 y6a ff1 fs4 fc0 sc0 ls0 ws67\" id=\"cflshid_15895\">vita ad una nuova attivit\u00e0 produttiva che sorger\u00e0 a Penne, in <span class=\"_ _2\" id=\"cflshid_15896\"></span>Abruzzo, un luogo per tradizione estremamente </div><div class=\"t m0 x32 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15897\">importante nella storia italiana della manifattura artigianale, in particolare dell\u2019abito maschile;</div><span id=\"cflshid_15899\">\u00a0<span class=\"_ _45\" id=\"cflshid_15900\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15901\">\u00a0</span>uscita della societ\u00e0 Brunello Cucinelli Denmark <span class=\"_ _0\" id=\"cflshid_15903\"></span>ApS, il cui processo di liquidazione si \u00e8 chiuso nel corso delprimo semestre 2023",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24684": {
   "value": "<div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15333\"><span id=\"cflshid_15334\">Il </span><span class=\"_ _4\" id=\"cflshid_15335\">\u00a0</span><span id=\"cflshid_15336\">bilancio </span><span class=\"_ _4\" id=\"cflshid_15337\">\u00a0</span><span id=\"cflshid_15338\">consolidato </span><span class=\"_ _4\" id=\"cflshid_15339\">\u00a0</span><span id=\"cflshid_15340\">include <span class=\"_ _4\" id=\"cflshid_15341\"></span>la <span class=\"_ _4\" id=\"cflshid_15342\"></span>situazione <span class=\"_ _4\" id=\"cflshid_15343\"></span>patrimoniale, <span class=\"_ _d\" id=\"cflshid_15344\"></span>economica </span><span class=\"_ _4\" id=\"cflshid_15345\">\u00a0</span><span id=\"cflshid_15346\">e </span><span class=\"_ _4\" id=\"cflshid_15347\">\u00a0</span><span id=\"cflshid_15348\">finanziaria </span><span class=\"_ _4\" id=\"cflshid_15349\">\u00a0</span><span id=\"cflshid_15350\">della </span><span class=\"_ _4\" id=\"cflshid_15351\">\u00a0</span><span id=\"cflshid_15352\">Capogruppo </span><span class=\"_ _4\" id=\"cflshid_15353\">\u00a0</span><span id=\"cflshid_15354\">Brunello </span></div><div class=\"t m0 x3 h6 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15355\"><span id=\"cflshid_15356\">Cucinelli S.p.A. e delle sue <span class=\"_ _a\" id=\"cflshid_15357\"></span>controllate italiane ed estere, nel loro <span class=\"_ _a\" id=\"cflshid_15358\"></span>insieme identificate come Gruppo Brunello Cu</span><span class=\"ff1\" id=\"cflshid_15359\">-</span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15360\">cinelli, al 31 dicembre 2023.</div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 wsd5\" id=\"cflshid_15361\">T<span class=\"_ _2\" id=\"cflshid_15362\"></span>ale bilancio consolidato \u00e8 stato predisposto sulla base delle situazioni contabili della Societ\u00e0 e delle societ\u00e0 da </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15363\">essa controllate, opportunamente rettificati per renderli conformi agli IFRS. </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws77\" id=\"cflshid_15364\">Il controllo si ottiene quando il Gruppo \u00e8 esposto o ha diritto a rendimenti variabili, derivanti dal proprio rapporto </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws75\" id=\"cflshid_15365\">con l\u2019entit\u00e0 oggetto di investimento e, allo stesso tempo, ha la capacit\u00e0 di incidere su tali rendimenti esercitando </div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15366\">il proprio potere su tale entit\u00e0. Specificatamente, il Gruppo controlla una partecipata se, e solo se, il Gruppo ha: </div><div class=\"t m0 x31 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15367\"><span id=\"cflshid_15368\">\u00a0<span class=\"_ _45\" id=\"cflshid_15369\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15370\">\u00a0</span><span class=\"ws5d\" id=\"cflshid_15371\">il potere sull\u2019entit\u00e0 oggetto di investimento (ovvero detiene validi diritti che gli conferiscono la capacit\u00e0 attuale </span></div><div class=\"t m0 x32 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15372\">di dirigere le attivit\u00e0 rilevanti dell\u2019entit\u00e0 oggetto di investimento); </div><div class=\"t m0 x31 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15373\"><span id=\"cflshid_15374\">\u00a0<span class=\"_ _45\" id=\"cflshid_15375\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15376\">\u00a0</span><span id=\"cflshid_15377\">l\u2019esposizione o i diritti a rendimenti variabili derivanti dal rapporto con l\u2019entit\u00e0 oggetto di investimento; </span></div><div class=\"t m0 x31 h6 y5d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15378\"><span id=\"cflshid_15379\">\u00a0<span class=\"_ _45\" id=\"cflshid_15380\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15381\">\u00a0</span><span class=\"wsd7\" id=\"cflshid_15382\">la capacit\u00e0 di esercitare il proprio potere sull\u2019entit\u00e0 oggetto di investimento per incidere sull\u2019ammontare dei </span></div><div class=\"t m0 x32 h6 y5e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15383\">suoi rendimenti.</div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws74\" id=\"cflshid_15384\">Quando il Gruppo detiene meno della maggioranza dei diritti di voto (o diritti simili) deve considerare tutti i fatti </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15385\">e le circostanze rilevanti per stabilire se controlla l\u2019entit\u00e0 oggetto di investimento, inclusi: </div><div class=\"t m0 x31 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15386\"><span id=\"cflshid_15387\">\u00a0<span class=\"_ _45\" id=\"cflshid_15388\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15389\">\u00a0</span><span id=\"cflshid_15390\">accordi contrattuali con altri titolari di diritti di voto; </span></div><div class=\"t m0 x31 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15391\"><span id=\"cflshid_15392\">\u00a0<span class=\"_ _45\" id=\"cflshid_15393\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15394\">\u00a0</span><span id=\"cflshid_15395\">diritti derivanti da accordi contrattuali; </span></div><div class=\"t m0 x31 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15396\"><span id=\"cflshid_15397\">\u00a0<span class=\"_ _45\" id=\"cflshid_15398\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15399\">\u00a0</span><span id=\"cflshid_15400\">diritti di voto e diritti di voto potenziali del Gruppo.</span></div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_15401\">Il Gruppo riconsidera se ha o meno il controllo di una partecipata se i fatti e le circostanze indicano che ci siano </div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15402\">stati dei <span class=\"_ _0\" id=\"cflshid_15403\"></span>cambiamenti in uno <span class=\"_ _3\" id=\"cflshid_15404\"></span>o pi\u00f9 <span class=\"_ _0\" id=\"cflshid_15405\"></span>dei tre elementi <span class=\"_ _3\" id=\"cflshid_15406\"></span>rilevanti ai <span class=\"_ _0\" id=\"cflshid_15407\"></span>fini della definizione <span class=\"_ _3\" id=\"cflshid_15408\"></span>di controllo. <span class=\"_ _0\" id=\"cflshid_15409\"></span>Il consolidamento </div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 wsa6\" id=\"cflshid_15410\">di una controllata inizia quando il Gruppo ne ottiene il controllo e cessa quando il Gruppo perde il controllo stesso. </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_15411\">Le attivit\u00e0, le passivit\u00e0, i ricavi ed i costi della controllata acquisita o ceduta nel corso dell\u2019esercizio sono inclusi </div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15412\">nel Conto <span class=\"_ _0\" id=\"cflshid_15413\"></span>economico complessivo consolidato <span class=\"_ _0\" id=\"cflshid_15414\"></span>dalla data <span class=\"_ _3\" id=\"cflshid_15415\"></span>in cui <span class=\"_ _3\" id=\"cflshid_15416\"></span>il Gruppo <span class=\"_ _0\" id=\"cflshid_15417\"></span>ottiene il controllo <span class=\"_ _0\" id=\"cflshid_15418\"></span>fino alla data <span class=\"_ _0\" id=\"cflshid_15419\"></span>in cui <span class=\"_ _3\" id=\"cflshid_15420\"></span>il </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15421\">Gruppo non esercita pi\u00f9 il controllo sulla societ\u00e0.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_15422\"><span id=\"cflshid_15423\">T<span class=\"_ _0\" id=\"cflshid_15424\"></span>utti i saldi e le transazioni infragruppo, inclusi eventuali utili e perdite non realizzati derivanti da rapporti intrat</span><span class=\"ws0\" id=\"cflshid_15425\">-</span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15426\">tenuti fra societ\u00e0 del Gruppo Brunello Cucinelli, sono eliminati.</div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 wse9\" id=\"cflshid_15427\"><span id=\"cflshid_15428\">Le acquisizioni di societ\u00e0 controllate sono contabilizzate in base al metodo dell\u2019acquisto (</span><span class=\"ffd\" id=\"cflshid_15429\"><span id=\"cflshid_15430\">pur<span class=\"_ _0\" id=\"cflshid_15431\"></span>chase method</span><span class=\"ff1\" id=\"cflshid_15432\">) che </span></span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws85\" id=\"cflshid_15433\"><span id=\"cflshid_15434\">comporta l\u2019allocazione del costo dell\u2019aggregazione aziendale ai </span><span class=\"ffd\" id=\"cflshid_15435\">fair value</span><span id=\"cflshid_15436\"> delle attivit\u00e0, passivit\u00e0 e passivit\u00e0 poten</span><span class=\"ws0\" id=\"cflshid_15437\">-</span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_15438\">ziali acquisite alla data di acquisizione e l\u2019inclusione del risultato della societ\u00e0 acquisita dalla data di acquisizione </div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15439\">fino alla chiusura dell\u2019esercizio.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_15448\">Il Risultato ed il Patrimonio di terzi rappresentano la parte di utile o perdita e patrimonio relativi alle attivit\u00e0 nette </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws43\" id=\"cflshid_15449\"><span id=\"cflshid_15450\">non detenute dal Gruppo e sono esposti in una voce separata del Conto economico consolidato, del Conto econo</span><span class=\"ws0\" id=\"cflshid_15451\">-</span></div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15452\"><span id=\"cflshid_15453\">mico <span class=\"_ _3\" id=\"cflshid_15454\"></span>complessivo <span class=\"_ _0\" id=\"cflshid_15455\"></span>consolidato e <span class=\"_ _0\" id=\"cflshid_15456\"></span>del prospetto <span class=\"_ _0\" id=\"cflshid_15457\"></span>della <span class=\"_ _3\" id=\"cflshid_15458\"></span>Situazione <span class=\"_ _3\" id=\"cflshid_15459\"></span>patrimoniale <span class=\"_ _3\" id=\"cflshid_15460\"></span>e <span class=\"_ _3\" id=\"cflshid_15461\"></span>finanziaria <span class=\"_ _3\" id=\"cflshid_15462\"></span>consolidata <span class=\"_ _3\" id=\"cflshid_15463\"></span>separatamen</span><span class=\"ff1\" id=\"cflshid_15464\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15465\">te dagli Utili e dal Patrimonio del Gruppo.</div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15466\">Al <span class=\"_ _a\" id=\"cflshid_15467\"></span>31 <span class=\"_ _c\" id=\"cflshid_15468\"></span>dicembre <span class=\"_ _a\" id=\"cflshid_15469\"></span>2023 <span class=\"_ _c\" id=\"cflshid_15470\"></span>il <span class=\"_ _a\" id=\"cflshid_15471\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_15472\"></span>Brunello <span class=\"_ _a\" id=\"cflshid_15473\"></span>Cucinelli <span class=\"_ _c\" id=\"cflshid_15474\"></span>non <span class=\"_ _a\" id=\"cflshid_15475\"></span>detiene <span class=\"_ _c\" id=\"cflshid_15476\"></span>partecipazioni <span class=\"_ _a\" id=\"cflshid_15477\"></span>in <span class=\"_ _c\" id=\"cflshid_15478\"></span>joint <span class=\"_ _a\" id=\"cflshid_15479\"></span>venture <span class=\"_ _c\" id=\"cflshid_15480\"></span>(definite <span class=\"_ _a\" id=\"cflshid_15481\"></span>come <span class=\"_ _c\" id=\"cflshid_15482\"></span>un </div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws84\" id=\"cflshid_15483\"><span id=\"cflshid_15484\">accordo contrattuale con il quale due o pi\u00f9 parti intraprendono un\u2019attivit\u00e0 economica sottoposta a controllo con</span><span class=\"ws0\" id=\"cflshid_15485\">-</span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15486\">giunto, ai sensi dell\u2019IFRS 1<span class=\"_ _0\" id=\"cflshid_15487\"></span>1).</div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws5a\" id=\"cflshid_15488\">Per quanto concerne le partecipazioni in imprese collegate (imprese nelle quali il Gruppo detenga almeno il 20% </div><div class=\"t m0 x3 h7 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15489\">dei <span class=\"_ _3\" id=\"cflshid_15490\"></span>diritti di <span class=\"_ _0\" id=\"cflshid_15491\"></span>voto ovvero <span class=\"_ _0\" id=\"cflshid_15492\"></span>eserciti un\u2019influenza <span class=\"_ _3\" id=\"cflshid_15493\"></span>notevole, ma <span class=\"_ _0\" id=\"cflshid_15494\"></span>non il <span class=\"_ _0\" id=\"cflshid_15495\"></span>controllo o <span class=\"_ _0\" id=\"cflshid_15496\"></span>il controllo <span class=\"_ _3\" id=\"cflshid_15497\"></span>congiunto, sulle <span class=\"_ _0\" id=\"cflshid_15498\"></span>politiche </div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15499\">finanziarie <span class=\"_ _a\" id=\"cflshid_15500\"></span>ed <span class=\"_ _c\" id=\"cflshid_15501\"></span>operative), <span class=\"_ _a\" id=\"cflshid_15502\"></span>alla <span class=\"_ _c\" id=\"cflshid_15503\"></span>data <span class=\"_ _a\" id=\"cflshid_15504\"></span>del <span class=\"_ _c\" id=\"cflshid_15505\"></span>31 <span class=\"_ _a\" id=\"cflshid_15506\"></span>dicembre <span class=\"_ _c\" id=\"cflshid_15507\"></span>2023 <span class=\"_ _a\" id=\"cflshid_15508\"></span>il <span class=\"_ _c\" id=\"cflshid_15509\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_15510\"></span>detiene <span class=\"_ _c\" id=\"cflshid_15511\"></span>una <span class=\"_ _a\" id=\"cflshid_15512\"></span>partecipazione <span class=\"_ _c\" id=\"cflshid_15513\"></span>pari <span class=\"_ _a\" id=\"cflshid_15514\"></span>al <span class=\"_ _c\" id=\"cflshid_15515\"></span>24,5% <span class=\"_ _a\" id=\"cflshid_15516\"></span>del </div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15517\">capitale <span class=\"_ _0\" id=\"cflshid_15518\"></span>sociale della <span class=\"_ _0\" id=\"cflshid_15519\"></span>societ\u00e0 <span class=\"_ _3\" id=\"cflshid_15520\"></span>Cariaggi <span class=\"_ _3\" id=\"cflshid_15521\"></span>Lanificio <span class=\"_ _0\" id=\"cflshid_15522\"></span>S.p.A. (con <span class=\"_ _0\" id=\"cflshid_15523\"></span>sede <span class=\"_ _3\" id=\"cflshid_15524\"></span>legale <span class=\"_ _3\" id=\"cflshid_15525\"></span>a <span class=\"_ _3\" id=\"cflshid_15526\"></span>Cagli <span class=\"_ _3\" id=\"cflshid_15527\"></span>(PU) <span class=\"_ _0\" id=\"cflshid_15528\"></span>\u2013 Italia <span class=\"_ _0\" id=\"cflshid_15529\"></span>e <span class=\"_ _3\" id=\"cflshid_15530\"></span>Capitale <span class=\"_ _3\" id=\"cflshid_15531\"></span>Sociale <span class=\"_ _3\" id=\"cflshid_15532\"></span>pari </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15533\">ad Euro 7.000 migliaia).</div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_15534\">La tabella seguente riepiloga, con riferimento alle societ\u00e0 controllate e collegate, le informazioni al 31 dicembre </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws91\" id=\"cflshid_15535\">2023 relative a denominazione, sede legale, quota di capitale sociale detenuta direttamente e indirettamente dal </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15536\">Gruppo Brunello Cucinelli:</div><div class=\"t m0 x3 h11 y360 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15537\"><span id=\"cflshid_15538\">Denominazione</span><span class=\"_ _174\" id=\"cflshid_15539\">\u00a0</span><span id=\"cflshid_15540\">Sede</span><span class=\"_ _82\" id=\"cflshid_15541\">\u00a0</span><span id=\"cflshid_15542\">Divisa</span><span class=\"_ _de\" id=\"cflshid_15543\">\u00a0</span><span id=\"cflshid_15544\">Capitale (unit\u00e0 </span></div><div class=\"t m0 x55 h11 y361 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15545\">di valuta)</div><div class=\"t m0 x72 h11 y360 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15546\">Percentuale di contr<span class=\"_ _3\" id=\"cflshid_15547\"></span>ollo</div><div class=\"t m0 x88 h11 y362 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_15548\"><span id=\"cflshid_15549\">Diretto</span><span class=\"_ _92\" id=\"cflshid_15550\">\u00a0</span><span id=\"cflshid_15551\">Indiretto</span></div><div class=\"t m0 x3 h5 y363 ff3 fs1 fc0 sc0 ls14 ws0\" id=\"cflshid_15552\">Partecipazioni in societ\u00e0 controllate</div><div class=\"t m0 x3 h2 y364 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15553\">Brunello Cucinelli Europe S.r<span class=\"_ _0\" id=\"cflshid_15554\"></span>.l.</div><div class=\"t m0 x1f h2 y365 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15555\">Corciano, frazione </div><div class=\"t m0 x89 h2 y366 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15556\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y364 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15557\"><span id=\"cflshid_15558\">Euro</span><span class=\"_ _54\" id=\"cflshid_15559\">\u00a0</span><span id=\"cflshid_15560\">100.000</span><span class=\"_ _89\" id=\"cflshid_15561\">\u00a0</span><span id=\"cflshid_15562\">100,00%</span></div><div class=\"t m0 x3 h2 y367 ff1 fs1 fc0 sc0 ls0 ws62\" id=\"cflshid_15563\">Max V<span class=\"_ _1\" id=\"cflshid_15564\"></span>annucci <span class=\"_ _a\" id=\"cflshid_15565\"></span>S.r<span class=\"_ _0\" id=\"cflshid_15566\"></span>.l.</div><div class=\"t m0 x1f h2 y368 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15567\">Corciano, frazione </div><div class=\"t m0 x89 h2 y369 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15568\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y367 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15569\"><span id=\"cflshid_15570\">Euro</span><span class=\"_ _55\" id=\"cflshid_15571\">\u00a0</span><span id=\"cflshid_15572\">118.000</span><span class=\"_ _13d\" id=\"cflshid_15573\">\u00a0</span><span id=\"cflshid_15574\">75,50%</span></div><div class=\"t m0 x3 h2 y36a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15575\">Pinturicchio S.r<span class=\"_ _0\" id=\"cflshid_15576\"></span>.l.</div><div class=\"t m0 x1f h2 y36b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15577\">Corciano, frazione </div><div class=\"t m0 x89 h2 y36c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15578\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y36a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15579\"><span id=\"cflshid_15580\">Euro</span><span class=\"_ _54\" id=\"cflshid_15581\">\u00a0</span><span id=\"cflshid_15582\">100.000</span><span class=\"_ _175\" id=\"cflshid_15583\">\u00a0</span><span id=\"cflshid_15584\">100,00%</span></div><div class=\"t m0 x3 h10 y36d ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15585\">Raffaello S.r<span class=\"_ _0\" id=\"cflshid_15586\"></span>.l.</div><div class=\"t m0 x1f h2 y36e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15587\">Corciano, frazione </div><div class=\"t m0 x89 h2 y36f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15588\">Solomeo (PG) \u2013 Italia</div><div class=\"t m0 x63 h2 y36d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15589\"><span id=\"cflshid_15590\">Euro</span><span class=\"_ _54\" id=\"cflshid_15591\">\u00a0</span><span id=\"cflshid_15592\">100.000</span><span class=\"_ _a1\" id=\"cflshid_15593\">\u00a0</span><span id=\"cflshid_15594\">2,00%</span><span class=\"_ _c5\" id=\"cflshid_15595\">\u00a0</span><span id=\"cflshid_15596\">98,00%</span></div><div class=\"t m0 x3 h2 y370 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15597\">Logistica e Distribuzione S.r<span class=\"_ _0\" id=\"cflshid_15598\"></span>.l.</div><div class=\"t m0 x83 h2 y371 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15599\">Milano \u2013 <span class=\"_ _176\" id=\"cflshid_15600\"></span></div><div class=\"t m0 x85 h2 y372 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15601\">Italia</div><div class=\"t m0 x63 h2 y370 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15602\"><span id=\"cflshid_15603\">Euro</span><span class=\"_ _54\" id=\"cflshid_15604\">\u00a0</span><span id=\"cflshid_15605\">100.000</span><span class=\"_ _148\" id=\"cflshid_15606\">\u00a0</span><span id=\"cflshid_15607\">51,00%</span></div><div class=\"t m0 x3 h2 y373 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15608\">Brunello Cucinelli <span class=\"_ _0\" id=\"cflshid_15609\"></span>Austria GmbH</div><div class=\"t m0 x83 h2 y374 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15610\">V<span class=\"_ _0\" id=\"cflshid_15611\"></span>ienna \u2013 <span class=\"_ _176\" id=\"cflshid_15612\"></span></div><div class=\"t m0 x8a h2 y375 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15613\">Austria</div><div class=\"t m0 x63 h2 y373 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15614\"><span id=\"cflshid_15615\">Euro</span><span class=\"_ _96\" id=\"cflshid_15616\">\u00a0</span><span id=\"cflshid_15617\">35.000</span><span class=\"_ _a1\" id=\"cflshid_15618\">\u00a0</span><span id=\"cflshid_15619\">2,00%</span><span class=\"_ _15d\" id=\"cflshid_15620\">\u00a0</span><span id=\"cflshid_15621\">98,00%</span></div><div class=\"t m0 x3 h2 y376 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15622\">Sprl Brunello Cucinelli Belgium</div><div class=\"t m0 x24 h2 y377 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15623\">Bruxelles \u2013 <span class=\"_ _176\" id=\"cflshid_15624\"></span></div><div class=\"t m0 x8b h2 y378 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15625\">Belgio</div><div class=\"t m0 x63 h2 y376 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15626\"><span id=\"cflshid_15627\">Euro</span><span class=\"_ _96\" id=\"cflshid_15628\">\u00a0</span><span id=\"cflshid_15629\">20.000</span><span class=\"_ _175\" id=\"cflshid_15630\">\u00a0</span><span id=\"cflshid_15631\">100,00%</span></div><div class=\"t m0 x3 h2 y379 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15632\">Brunello Cucinelli (England) Ltd.</div><div class=\"t m0 x83 h2 y37a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15633\">Londra \u2013 </div><div class=\"t m0 x47 h2 y37b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15634\">Regno Unito</div><div class=\"t m0 x8c h2 y37a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15635\">Sterlina </div><div class=\"t m0 x77 h2 y37b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15636\">inglese</div><div class=\"t m0 x8d h2 y379 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15637\"><span id=\"cflshid_15638\">12.600.700</span><span class=\"_ _c5\" id=\"cflshid_15639\">\u00a0</span><span id=\"cflshid_15640\">99,99%</span><span class=\"_ _a1\" id=\"cflshid_15641\">\u00a0</span><span id=\"cflshid_15642\">0,01%</span></div><div class=\"t m0 x3 h2 y37c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15643\">Sarl Brunello Cucinelli France</div><div class=\"t m0 x8e h2 y37d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15644\">Parigi \u2013 </div><div class=\"t m0 x8a h2 y37e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15645\">Francia</div><div class=\"t m0 x63 h2 y37c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15646\"><span id=\"cflshid_15647\">Euro</span><span class=\"_ _163\" id=\"cflshid_15648\">\u00a0</span><span id=\"cflshid_15649\">13.400.000</span><span class=\"_ _c5\" id=\"cflshid_15650\">\u00a0</span><span id=\"cflshid_15651\">98,54%</span><span class=\"_ _a1\" id=\"cflshid_15652\">\u00a0</span><span id=\"cflshid_15653\">1,46%</span></div><div class=\"t m0 x3 h2 y37f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15654\">SAS Brunello Cucinelli France Resort</div><div class=\"t m0 x8e h2 y380 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15655\">Parigi \u2013 </div><div class=\"t m0 x8a h2 y381 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15656\">Francia</div><div class=\"t m0 x63 h2 y37f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15657\"><span id=\"cflshid_15658\">Euro</span><span class=\"_ _54\" id=\"cflshid_15659\">\u00a0</span><span id=\"cflshid_15660\">100.000</span><span class=\"_ _175\" id=\"cflshid_15661\">\u00a0</span><span id=\"cflshid_15662\">100,00%</span></div><div class=\"t m0 x3 h2 y382 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15663\">Brunello Cucinelli GmbH</div><div class=\"t m0 x37 h2 y383 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15664\">Monaco di Baviera \u2013 </div><div class=\"t m0 x1e h2 y384 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15665\">Germania</div><div class=\"t m0 x63 h2 y382 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15666\"><span id=\"cflshid_15667\">Euro</span><span class=\"_ _54\" id=\"cflshid_15668\">\u00a0</span><span id=\"cflshid_15669\">200.000</span><span class=\"_ _175\" id=\"cflshid_15670\">\u00a0</span><span id=\"cflshid_15671\">100,00%</span></div><div class=\"t m0 x3 h2 y385 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15672\">Brunello Cucinelli Hellas SA</div><div class=\"t m0 x8e h2 y386 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15673\">Atene \u2013 </div><div class=\"t m0 x8b h2 y387 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15674\">Grecia</div><div class=\"t m0 x63 h2 y385 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15675\"><span id=\"cflshid_15676\">Euro</span><span class=\"_ _96\" id=\"cflshid_15677\">\u00a0</span><span id=\"cflshid_15678\">25.200</span><span class=\"_ _148\" id=\"cflshid_15679\">\u00a0</span><span id=\"cflshid_15680\">51,00%</span></div><div class=\"t m0 x3 h2 y388 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15689\">SAM Brunello Cucinelli Monaco</div><div class=\"t m0 x8f h2 y389 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15690\">Principato <span class=\"_ _176\" id=\"cflshid_15691\"></span></div><div class=\"t m0 x21 h2 y38a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15692\">di Monaco</div><div class=\"t m0 x63 h2 y388 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15693\"><span id=\"cflshid_15694\">Euro</span><span class=\"_ _54\" id=\"cflshid_15695\">\u00a0</span><span id=\"cflshid_15696\">150.000</span><span class=\"_ _148\" id=\"cflshid_15697\">\u00a0</span><span id=\"cflshid_15698\">98,00%</span></div><div class=\"t m0 x3 h2 y38b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15699\">OOO Brunello Cucinelli RUS</div><div class=\"t m0 x3c h2 y38c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15700\">Mosca \u2013 </div><div class=\"t m0 x8b h2 y38d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15701\">Russia</div><div class=\"t m0 x70 h2 y38b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15702\"><span id=\"cflshid_15703\">Rublo</span><span class=\"_ _163\" id=\"cflshid_15704\">\u00a0</span><span id=\"cflshid_15705\">15.000.000</span><span class=\"_ _89\" id=\"cflshid_15706\">\u00a0</span><span id=\"cflshid_15707\">100,00%</span></div><div class=\"t m0 x3 h2 y38e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15708\">Brunello Cucinelli Retail Spain SL</div><div class=\"t m0 x4b h2 y38f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15709\">Madrid \u2013 </div><div class=\"t m0 x8a h2 y390 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15710\">Spagna</div><div class=\"t m0 x63 h2 y38e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15711\"><span id=\"cflshid_15712\">Euro</span><span class=\"_ _54\" id=\"cflshid_15713\">\u00a0</span><span id=\"cflshid_15714\">200.000</span><span class=\"_ _a1\" id=\"cflshid_15715\">\u00a0</span><span id=\"cflshid_15716\">5,00%</span><span class=\"_ _c5\" id=\"cflshid_15717\">\u00a0</span><span id=\"cflshid_15718\">95,00%</span></div><div class=\"t m0 x3 h2 y391 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15719\">Brunello Cucinelli Suisse SA<span class=\"_ _0\" id=\"cflshid_15720\"></span></div><div class=\"t m0 x4b h2 y392 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15721\">Lugano \u2013 <span class=\"_ _176\" id=\"cflshid_15722\"></span></div><div class=\"t m0 x83 h2 y393 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15723\">Svizzera</div><div class=\"t m0 x77 h2 y392 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15724\">Franco </div><div class=\"t m0 x90 h2 y393 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15725\">svizzero</div><div class=\"t m0 x55 h2 y391 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15726\"><span id=\"cflshid_15727\">223.000</span><span class=\"_ _a1\" id=\"cflshid_15728\">\u00a0</span><span id=\"cflshid_15729\">1,79%</span><span class=\"_ _15d\" id=\"cflshid_15730\">\u00a0</span><span id=\"cflshid_15731\">98,21%</span></div><div class=\"t m0 x3 h2 y394 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15732\">Brunello Cucinelli Canada Ltd.</div><div class=\"t m0 x47 h2 y395 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15733\">V<span class=\"_ _1\" id=\"cflshid_15734\"></span>ancouver \u2013 <span class=\"_ _176\" id=\"cflshid_15735\"></span></div><div class=\"t m0 x8a h2 y396 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15736\">Canada</div><div class=\"t m0 x8c h2 y395 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15737\">Dollaro </div><div class=\"t m0 x91 h2 y396 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15738\">canadese</div><div class=\"t m0 x8d h2 y394 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15739\"><span id=\"cflshid_15740\">10.445.100</span><span class=\"_ _89\" id=\"cflshid_15741\">\u00a0</span><span id=\"cflshid_15742\">100,00%</span></div><div class=\"t m0 x3 h2 y397 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15743\">Brunello Cucinelli USA<span class=\"_ _0\" id=\"cflshid_15744\"></span> Inc.</div><div class=\"t m0 x33 h2 y398 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15745\"><span id=\"cflshid_15746\">Ardsley (NY) \u2013 <span class=\"_ _176\" id=\"cflshid_15747\"></span></span><span class=\"ff1\" id=\"cflshid_15748\">\u00a0</span></div><div class=\"t m0 x39 h2 y399 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15749\">USA</div><div class=\"t m0 x8c h2 y398 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15750\">Dollaro </div><div class=\"t m0 x56 h2 y399 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15751\">americano</div><div class=\"t m0 x4f h2 y397 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15752\"><span id=\"cflshid_15753\">1.500</span><span class=\"_ _89\" id=\"cflshid_15754\">\u00a0</span><span id=\"cflshid_15755\">100,00%</span></div><div class=\"t m0 x3 h2 y39a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15756\">Market Service US, Inc. </div><div class=\"t m0 x92 h2 y39b ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15757\"><span id=\"cflshid_15758\">New <span class=\"_ _3\" id=\"cflshid_15759\"></span>Y<span class=\"_ _2\" id=\"cflshid_15760\"></span>ork \u2013 <span class=\"_ _176\" id=\"cflshid_15761\"></span></span><span class=\"ff1\" id=\"cflshid_15762\">\u00a0</span></div><div class=\"t m0 x39 h2 y39c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15763\">USA</div><div class=\"t m0 x8c h2 y39b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15764\">Dollaro </div><div class=\"t m0 x56 h2 y39c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15765\">americano</div><div class=\"t m0 x50 h2 y39a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15766\"><span id=\"cflshid_15767\">50.000</span><span class=\"_ _148\" id=\"cflshid_15768\">\u00a0</span><span id=\"cflshid_15769\">51,00%</span></div><div class=\"t m0 x3 h2 y39d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15770\">Brunello Cucinelli (Sichuan) Fashion Co., Ltd.</div><div class=\"t m0 x21 h2 y39e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15771\">Chengdu \u2013 <span class=\"_ _176\" id=\"cflshid_15772\"></span></div><div class=\"t m0 x39 h2 y39f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15773\">Cina</div><div class=\"t m0 x62 h2 y39d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15774\"><span id=\"cflshid_15775\">Renminbi</span><span class=\"_ _de\" id=\"cflshid_15776\">\u00a0</span><span id=\"cflshid_15777\">200.000.000</span><span class=\"_ _89\" id=\"cflshid_15778\">\u00a0</span><span id=\"cflshid_15779\">100,00%</span></div><div class=\"t m0 x3 h2 y3a0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15780\">Brunello Cucinelli Hong Kong Ltd.</div><div class=\"t m0 x1a h2 y3a1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15781\">Hong Kong \u2013 <span class=\"_ _176\" id=\"cflshid_15782\"></span></div><div class=\"t m0 x39 h2 y3a2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15783\">Cina</div><div class=\"t m0 x8c h2 y3a1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15784\">Dollaro </div><div class=\"t m0 x93 h2 y3a2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15785\">Hong Kong</div><div class=\"t m0 x52 h2 y3a0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15786\"><span id=\"cflshid_15787\">2.000.000</span><span class=\"_ _89\" id=\"cflshid_15788\">\u00a0</span><span id=\"cflshid_15789\">100,00%</span></div><div class=\"t m0 x3 h2 y3a3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15790\">Brunello Cucinelli (Macau) Fashion Co., Ltd.</div><div class=\"t m0 x83 h2 y3a4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15791\">Macao \u2013 <span class=\"_ _176\" id=\"cflshid_15792\"></span></div><div class=\"t m0 x39 h2 y3a5 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15793\">Cina</div><div class=\"t m0 x70 h2 y3a6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15794\">MOP/ </div><div class=\"t m0 x8c h2 y3a3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15795\">Dollaro </div><div class=\"t m0 x93 h2 y3a7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15796\">Hong Kong</div><div class=\"t m0 x8d h2 y3a3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15797\"><span id=\"cflshid_15798\">22.847.312</span><span class=\"_ _c5\" id=\"cflshid_15799\">\u00a0</span><span id=\"cflshid_15800\">98,00%</span><span class=\"_ _a1\" id=\"cflshid_15801\">\u00a0</span><span id=\"cflshid_15802\">2,00%</span></div><div class=\"t m0 x3 h2 y3a8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15803\">Brunello Cucinelli Japan Co., Ltd.</div><div class=\"t m0 x3b h2 y3a9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15804\">T<span class=\"_ _0\" id=\"cflshid_15805\"></span>okyo \u2013 <span class=\"_ _176\" id=\"cflshid_15806\"></span></div><div class=\"t m0 x1e h2 y3aa ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15807\">Giappone</div><div class=\"t m0 x79 h10 y3a9 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15808\">Y<span class=\"_ _2\" id=\"cflshid_15809\"></span>en </div><div class=\"t m0 x3f h2 y3aa ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15810\">giapponese</div><div class=\"t m0 x38 h2 y3a8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15811\"><span id=\"cflshid_15812\">330.000.000</span><span class=\"_ _c5\" id=\"cflshid_15813\">\u00a0</span><span id=\"cflshid_15814\">75,00%</span></div><div class=\"t m0 x3 h2 y3ab ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15815\"><span id=\"cflshid_15816\">Brunello Cucinelli Singapore Pte. Ltd.</span><span class=\"_ _22\" id=\"cflshid_15817\">\u00a0</span><span id=\"cflshid_15818\">Singapore</span></div><div class=\"t m0 x8c h2 y3ac ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15819\">Dollaro </div><div class=\"t m0 x62 h2 y3ad ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15820\">Singapore</div><div class=\"t m0 x55 h2 y3ab ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15821\"><span id=\"cflshid_15822\">300.000</span><span class=\"_ _c5\" id=\"cflshid_15823\">\u00a0</span><span id=\"cflshid_15824\">83,67%</span></div><div class=\"t m0 x3 h10 y3ae ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15825\">Brunello Cucinelli T<span class=\"_ _2\" id=\"cflshid_15826\"></span>aiwan Ltd.</div><div class=\"t m0 x4b h2 y3af ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15827\"><span id=\"cflshid_15828\">T<span class=\"_ _0\" id=\"cflshid_15829\"></span>aiwan \u2013 <span class=\"_ _176\" id=\"cflshid_15830\"></span></span><span class=\"ff1\" id=\"cflshid_15831\">\u00a0</span></div><div class=\"t m0 x39 h2 y3b0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15832\">Cina</div><div class=\"t m0 x8c h2 y3af ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15833\">Dollaro </div><div class=\"t m0 x77 h10 y3b0 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15834\">T<span class=\"_ _0\" id=\"cflshid_15835\"></span>aiwan</div><div class=\"t m0 x55 h2 y3ae ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15836\"><span id=\"cflshid_15837\">100.000</span><span class=\"_ _c5\" id=\"cflshid_15838\">\u00a0</span><span id=\"cflshid_15839\">70,00%</span></div><div class=\"t m0 x3 h2 y3b1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15840\">Brunello Cucinelli Middle East LLC</div><div class=\"t m0 x89 h2 y3b2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15841\">Dubai \u2013 Emirati <span class=\"_ _0\" id=\"cflshid_15842\"></span>Arabi </div><div class=\"t m0 x85 h2 y3b3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15843\">Uniti</div><div class=\"t m0 x8c h2 y3b1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15844\"><span id=\"cflshid_15845\">Dirham</span><span class=\"_ _54\" id=\"cflshid_15846\">\u00a0</span><span id=\"cflshid_15847\">300.000</span><span class=\"_ _c5\" id=\"cflshid_15848\">\u00a0</span><span id=\"cflshid_15849\">51,00%</span></div><div class=\"t m0 x3 h2 y3b4 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15850\"><span id=\"cflshid_15851\">Brunello Cucinelli Kuwait for Readymade and </span><span class=\"ff1\" id=\"cflshid_15852\">\u00a0</span></div><div class=\"t m0 x3 h10 y3b5 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15853\">Novelty Clothes\u2019<span class=\"_ _0\" id=\"cflshid_15854\"></span> Retail WLL<span class=\"_ _0\" id=\"cflshid_15855\"></span></div><div class=\"t m0 x94 h2 y3b4 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15856\"><span id=\"cflshid_15857\">Kuwait City \u2013 <span class=\"_ _176\" id=\"cflshid_15858\"></span></span><span class=\"ff1\" id=\"cflshid_15859\">\u00a0</span></div><div class=\"t m0 x8a h10 y3b5 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15860\">Kuwait</div><div class=\"t m0 x77 h2 y3b4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15861\">Dinaro </div><div class=\"t m0 x77 h10 y3b5 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15862\">Kuwait</div><div class=\"t m0 x55 h2 y3b6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15863\"><span id=\"cflshid_15864\">100.000</span><span class=\"_ _c5\" id=\"cflshid_15865\">\u00a0</span><span id=\"cflshid_15866\">51,00%</span></div><div class=\"t m0 x3 h5 y3b7 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15867\">Partecipazioni in societ\u00e0 collegate</div><div class=\"t m0 x3 h10 y3b8 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15868\">Cariaggi Lanificio S.p.A.</div><div class=\"t m0 x8a h2 y3b9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15869\">Cagli \u2013 <span class=\"_ _176\" id=\"cflshid_15870\"></span></div><div class=\"t m0 x85 h2 y3ba ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15871\">Italia</div><div class=\"t m0 x63 h2 y3b8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_15872\"><span id=\"cflshid_15873\">Euro</span><span class=\"_ _c3\" id=\"cflshid_15874\">\u00a0</span><span id=\"cflshid_15875\">7.000.000</span><span class=\"_ _15d\" id=\"cflshid_15876\">\u00a0</span><span id=\"cflshid_15877\">24,50%</span></div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15878\">Nel corso del 2023 l\u2019area di consolidamento ha visto i seguenti movimenti:</div><div class=\"t m0 x31 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15879\"><span id=\"cflshid_15880\">\u00a0<span class=\"_ _45\" id=\"cflshid_15881\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15882\">\u00a0</span><span class=\"ff6\" id=\"cflshid_15883\">ingresso della <span class=\"_ _a\" id=\"cflshid_15884\"></span>societ\u00e0 <span class=\"_ _a\" id=\"cflshid_15885\"></span>Raffaello S.r<span class=\"_ _3\" id=\"cflshid_15886\"></span>.l. interamente <span class=\"_ _a\" id=\"cflshid_15887\"></span>controllata <span class=\"_ _a\" id=\"cflshid_15888\"></span>dal <span class=\"_ _a\" id=\"cflshid_15889\"></span>Gruppo. La <span class=\"_ _a\" id=\"cflshid_15890\"></span>societ\u00e0 <span class=\"_ _a\" id=\"cflshid_15891\"></span>\u00e8 stata <span class=\"_ _a\" id=\"cflshid_15892\"></span>costituita <span class=\"_ _a\" id=\"cflshid_15893\"></span>per <span class=\"_ _a\" id=\"cflshid_15894\"></span>dare </span></div><div class=\"t m0 x32 h6 y6a ff1 fs4 fc0 sc0 ls0 ws67\" id=\"cflshid_15895\">vita ad una nuova attivit\u00e0 produttiva che sorger\u00e0 a Penne, in <span class=\"_ _2\" id=\"cflshid_15896\"></span>Abruzzo, un luogo per tradizione estremamente </div><div class=\"t m0 x32 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15897\">importante nella storia italiana della manifattura artigianale, in particolare dell\u2019abito maschile;</div><div class=\"t m0 x31 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15898\"><span id=\"cflshid_15899\">\u00a0<span class=\"_ _45\" id=\"cflshid_15900\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_15901\">\u00a0</span><span class=\"ws72\" id=\"cflshid_15902\">uscita della societ\u00e0 Brunello Cucinelli Denmark <span class=\"_ _0\" id=\"cflshid_15903\"></span>ApS, il cui processo di liquidazione si \u00e8 chiuso nel corso del </span></div>primo semestre 2023",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24688": {
   "value": "<div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls9 ws90\" id=\"cflshid_15917\">PREMESSA</div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws71\" id=\"cflshid_15918\">Il Bilancio consolidato \u00e8 stato predisposto in conformit\u00e0 al criterio generale di presentazione attendibile e veritiera </div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15919\">della <span class=\"_ _0\" id=\"cflshid_15920\"></span>situazione patrimoniale, <span class=\"_ _0\" id=\"cflshid_15921\"></span>finanziaria, <span class=\"_ _0\" id=\"cflshid_15922\"></span>del risultato <span class=\"_ _0\" id=\"cflshid_15923\"></span>economico <span class=\"_ _3\" id=\"cflshid_15924\"></span>e <span class=\"_ _0\" id=\"cflshid_15925\"></span>dei flussi <span class=\"_ _0\" id=\"cflshid_15926\"></span>finanziari <span class=\"_ _0\" id=\"cflshid_15927\"></span>del Gruppo, <span class=\"_ _0\" id=\"cflshid_15928\"></span>nel <span class=\"_ _3\" id=\"cflshid_15929\"></span>rispetto <span class=\"_ _0\" id=\"cflshid_15930\"></span>dei </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws7e\" id=\"cflshid_15931\"><span id=\"cflshid_15932\">principi generali di continuit\u00e0 aziendale, competenza economica, coerenza di presentazione, rilevanza e aggrega</span><span class=\"ws0\" id=\"cflshid_15933\">-</span></div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15934\">zione, divieto di compensazione e comparabilit\u00e0 delle informazioni.</div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_15935\">V<span class=\"_ _fb\" id=\"cflshid_15936\"></span>ALUT<span class=\"_ _0\" id=\"cflshid_15937\"></span>AZIONI DISCREZIONALI<span class=\"_ _0\" id=\"cflshid_15938\"></span> E STIME CONT<span class=\"_ _2\" id=\"cflshid_15939\"></span>ABILI SIGNIFICA<span class=\"_ _fb\" id=\"cflshid_15940\"></span>TIVE </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_15941\"><span id=\"cflshid_15942\">La preparazione del bilancio consolidato del Gruppo Brunello Cucinelli, in conformit\u00e0 ai principi contabili appli</span><span class=\"ws0\" id=\"cflshid_15943\">-</span></div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15944\">cabili, <span class=\"_ _a\" id=\"cflshid_15945\"></span>richiede agli <span class=\"_ _a\" id=\"cflshid_15946\"></span>amministratori <span class=\"_ _a\" id=\"cflshid_15947\"></span>della <span class=\"_ _a\" id=\"cflshid_15948\"></span>Societ\u00e0 <span class=\"_ _a\" id=\"cflshid_15949\"></span>di <span class=\"_ _a\" id=\"cflshid_15950\"></span>effettuare <span class=\"_ _a\" id=\"cflshid_15951\"></span>valutazioni <span class=\"_ _a\" id=\"cflshid_15952\"></span>discrezionali, stime <span class=\"_ _a\" id=\"cflshid_15953\"></span>ed <span class=\"_ _a\" id=\"cflshid_15954\"></span>ipotesi <span class=\"_ _a\" id=\"cflshid_15955\"></span>basate <span class=\"_ _a\" id=\"cflshid_15956\"></span>su </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_15957\"><span id=\"cflshid_15958\">giudizi complessi e/o soggettivi, sull\u2019esperienza storica e su altri fattori che si ritiene essere ragionevoli in relazio</span><span class=\"ws0\" id=\"cflshid_15959\">-</span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_15960\">ne alle circostanze presenti e alle conoscenze disponibili alla data di riferimento del bilancio. L<span class=\"_ _1\" id=\"cflshid_15961\"></span>\u2019utilizzo di queste </div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15962\">stime contabili influenza il <span class=\"_ _a\" id=\"cflshid_15963\"></span>valore di iscrizione delle attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_15964\"></span>e delle passivit\u00e0 e <span class=\"_ _a\" id=\"cflshid_15965\"></span>l\u2019informativa su attivit\u00e0 e passivit\u00e0 </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws91\" id=\"cflshid_15966\">potenziali alla data del bilancio, nonch\u00e9 l\u2019ammontare dei ricavi e dei costi nel periodo di riferimento. I risultati </div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15967\">effettivi <span class=\"_ _a\" id=\"cflshid_15968\"></span>possono <span class=\"_ _a\" id=\"cflshid_15969\"></span>differire <span class=\"_ _a\" id=\"cflshid_15970\"></span>da <span class=\"_ _c\" id=\"cflshid_15971\"></span>quelli <span class=\"_ _a\" id=\"cflshid_15972\"></span>stimati <span class=\"_ _a\" id=\"cflshid_15973\"></span>a <span class=\"_ _c\" id=\"cflshid_15974\"></span>causa <span class=\"_ _a\" id=\"cflshid_15975\"></span>dell\u2019incertezza <span class=\"_ _a\" id=\"cflshid_15976\"></span>che <span class=\"_ _c\" id=\"cflshid_15977\"></span>caratterizza <span class=\"_ _a\" id=\"cflshid_15978\"></span>le <span class=\"_ _a\" id=\"cflshid_15979\"></span>ipotesi <span class=\"_ _c\" id=\"cflshid_15980\"></span>e <span class=\"_ _a\" id=\"cflshid_15981\"></span>le <span class=\"_ _a\" id=\"cflshid_15982\"></span>condizioni <span class=\"_ _a\" id=\"cflshid_15983\"></span>sulle </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15984\">quali le stime sono basate. Le stime e le relative assunzioni sono riviste su basi continuative.</div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_15985\">I principali processi di stima e valutazione discrezionale sono relativi alla rilevazione e valutazione delle voci di </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15986\">bilancio di seguito indicate. </div><div class=\"t m0 x3 h9 y62 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15987\">Ammortamento delle immobilizzazioni materiali e immateriali</div><div class=\"t m0 x3 h6 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15988\"><span id=\"cflshid_15989\">Gli ammortamenti <span class=\"_ _a\" id=\"cflshid_15990\"></span>dei <span class=\"_ _a\" id=\"cflshid_15991\"></span>beni a <span class=\"_ _a\" id=\"cflshid_15992\"></span>vita <span class=\"_ _a\" id=\"cflshid_15993\"></span>utile <span class=\"_ _a\" id=\"cflshid_15994\"></span>definita delle <span class=\"_ _a\" id=\"cflshid_15995\"></span>immobilizzazioni <span class=\"_ _a\" id=\"cflshid_15996\"></span>materiali, dei <span class=\"_ _a\" id=\"cflshid_15997\"></span>diritti <span class=\"_ _a\" id=\"cflshid_15998\"></span>d\u2019uso e <span class=\"_ _a\" id=\"cflshid_15999\"></span>delle <span class=\"_ _a\" id=\"cflshid_16000\"></span>immobi</span><span class=\"ff1\" id=\"cflshid_16001\">-</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 wsa4\" id=\"cflshid_16002\">lizzazioni immateriali richiedono una valutazione discrezionale da parte degli amministratori, che a ogni data di </div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16003\">bilancio viene <span class=\"_ _a\" id=\"cflshid_16004\"></span>rivista al <span class=\"_ _a\" id=\"cflshid_16005\"></span>fine di <span class=\"_ _a\" id=\"cflshid_16006\"></span>verificare <span class=\"_ _a\" id=\"cflshid_16007\"></span>che gli <span class=\"_ _a\" id=\"cflshid_16008\"></span>importi iscritti <span class=\"_ _a\" id=\"cflshid_16009\"></span>siano rappresentativi <span class=\"_ _a\" id=\"cflshid_16010\"></span>della miglior <span class=\"_ _a\" id=\"cflshid_16011\"></span>stima dei <span class=\"_ _a\" id=\"cflshid_16012\"></span>costi </div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16013\">che <span class=\"_ _a\" id=\"cflshid_16014\"></span>eventualmente <span class=\"_ _a\" id=\"cflshid_16015\"></span>saranno <span class=\"_ _a\" id=\"cflshid_16016\"></span>affrontati <span class=\"_ _a\" id=\"cflshid_16017\"></span>dal <span class=\"_ _a\" id=\"cflshid_16018\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_16019\"></span>e, <span class=\"_ _a\" id=\"cflshid_16020\"></span>nel <span class=\"_ _a\" id=\"cflshid_16021\"></span>caso <span class=\"_ _a\" id=\"cflshid_16022\"></span>in <span class=\"_ _a\" id=\"cflshid_16023\"></span>cui <span class=\"_ _a\" id=\"cflshid_16024\"></span>si <span class=\"_ _a\" id=\"cflshid_16025\"></span>rilevino <span class=\"_ _a\" id=\"cflshid_16026\"></span>variazioni <span class=\"_ _a\" id=\"cflshid_16027\"></span>significative, <span class=\"_ _a\" id=\"cflshid_16028\"></span>gli <span class=\"_ _a\" id=\"cflshid_16029\"></span>importi </div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16030\">vengono rivisti ed aggiornati.</div><div class=\"t m0 x3 h9 y78 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16031\">Diritti d\u2019uso e Debito per leasing - IFRS 16 </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16032\">In seguito all\u2019applicazione dell\u2019IFRS16, sono state effettuate stime contabili significative in relazione a:</div><div class=\"t m0 x31 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16033\"><span id=\"cflshid_16034\">\u00a0<span class=\"_ _45\" id=\"cflshid_16035\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_16036\">\u00a0</span><span class=\"ff6\" id=\"cflshid_16037\">identificazione <span class=\"_ _3\" id=\"cflshid_16038\"></span>della durata <span class=\"_ _0\" id=\"cflshid_16039\"></span>dei contratti <span class=\"_ _0\" id=\"cflshid_16040\"></span>di affitto, <span class=\"_ _3\" id=\"cflshid_16041\"></span>con particolare <span class=\"_ _0\" id=\"cflshid_16042\"></span>riferimento alla <span class=\"_ _0\" id=\"cflshid_16043\"></span>valutazione degli <span class=\"_ _3\" id=\"cflshid_16044\"></span>effetti <span class=\"_ _3\" id=\"cflshid_16045\"></span>delle </span></div><div class=\"t m0 x32 h6 y6b ff1 fs4 fc0 sc0 ls0 wsf0\" id=\"cflshid_16046\">opzioni di rinnovo al termine del periodo non cancellabile ed alla valutazione delle prassi commerciali sui </div><div class=\"t m0 x32 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16047\">contratti di affitto immobiliare esistenti nelle varie legislazioni;</div><div class=\"t m0 x31 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16048\"><span id=\"cflshid_16049\">\u00a0<span class=\"_ _45\" id=\"cflshid_16050\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_16051\">\u00a0</span><span class=\"ff6\" id=\"cflshid_16052\">definizione del <span class=\"_ _a\" id=\"cflshid_16053\"></span>tasso di <span class=\"_ _a\" id=\"cflshid_16054\"></span>sconto, <span class=\"_ _a\" id=\"cflshid_16055\"></span>per tutti <span class=\"_ _a\" id=\"cflshid_16056\"></span>i contratti <span class=\"_ _a\" id=\"cflshid_16057\"></span>per <span class=\"_ _a\" id=\"cflshid_16058\"></span>i quali <span class=\"_ _a\" id=\"cflshid_16059\"></span>non <span class=\"_ _a\" id=\"cflshid_16060\"></span>\u00e8 presente <span class=\"_ _a\" id=\"cflshid_16061\"></span>un tasso <span class=\"_ _a\" id=\"cflshid_16062\"></span>di <span class=\"_ _a\" id=\"cflshid_16063\"></span>interesse implicito; <span class=\"_ _a\" id=\"cflshid_16064\"></span>in </span></div><div class=\"t m0 x32 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16065\">particolare il <span class=\"_ _a\" id=\"cflshid_16066\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_16067\"></span>ha calcolato <span class=\"_ _a\" id=\"cflshid_16068\"></span>un tasso <span class=\"_ _a\" id=\"cflshid_16069\"></span>incrementale <span class=\"_ _a\" id=\"cflshid_16070\"></span>di indebitamento <span class=\"_ _a\" id=\"cflshid_16071\"></span>(Incremental <span class=\"_ _a\" id=\"cflshid_16072\"></span>Borrowing Rate-IBR) </div><div class=\"t m0 x32 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16073\">da utilizzare <span class=\"_ _a\" id=\"cflshid_16074\"></span>per <span class=\"_ _a\" id=\"cflshid_16075\"></span>l\u2019attualizzazione dei <span class=\"_ _a\" id=\"cflshid_16076\"></span>pagamenti <span class=\"_ _a\" id=\"cflshid_16077\"></span>futuri <span class=\"_ _a\" id=\"cflshid_16078\"></span>dei canoni <span class=\"_ _a\" id=\"cflshid_16079\"></span>di <span class=\"_ _a\" id=\"cflshid_16080\"></span>affitto, <span class=\"_ _a\" id=\"cflshid_16081\"></span>identificando ogni <span class=\"_ _a\" id=\"cflshid_16082\"></span>Paese <span class=\"_ _a\" id=\"cflshid_16083\"></span>come un </div><div class=\"t m0 x32 h6 y79 ff1 fs4 fc0 sc0 ls0 ws6e\" id=\"cflshid_16084\">portafoglio di contratti con caratteristiche simili e determinando il relativo IBR come il tasso di uno strumento </div><div class=\"t m0 x32 h6 y111 ff1 fs4 fc0 sc0 ls0 ws82\" id=\"cflshid_16085\"><span id=\"cflshid_16086\">privo di rischio del rispettivo Paese in cui il contratto \u00e8 stato stipulato, basato sulle diverse scadenze contrattua</span><span class=\"ws0\" id=\"cflshid_16087\">-</span></div><div class=\"t m0 x32 h7 y112 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16088\"><span id=\"cflshid_16089\">li, maggiorato del \u201c</span><span class=\"ffd\" id=\"cflshid_16090\"><span id=\"cflshid_16091\">cr<span class=\"_ _0\" id=\"cflshid_16092\"></span>edit spread</span><span class=\"ff6\" id=\"cflshid_16093\">\u201d di Gruppo.</span></span></div><div class=\"t m0 x3 h9 y3 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16102\">Imposte differite attive </div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16103\">Le Imposte <span class=\"_ _a\" id=\"cflshid_16104\"></span>differite attive <span class=\"_ _a\" id=\"cflshid_16105\"></span>sono rilevate <span class=\"_ _a\" id=\"cflshid_16106\"></span>a fronte delle <span class=\"_ _a\" id=\"cflshid_16107\"></span>differenze temporanee <span class=\"_ _a\" id=\"cflshid_16108\"></span>deducibili fra <span class=\"_ _a\" id=\"cflshid_16109\"></span>i valori <span class=\"_ _a\" id=\"cflshid_16110\"></span>delle attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16111\"></span>e </div><div class=\"t m0 x3 h7 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16112\">delle <span class=\"_ _a\" id=\"cflshid_16113\"></span>passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16114\"></span>espressi <span class=\"_ _a\" id=\"cflshid_16115\"></span>in <span class=\"_ _a\" id=\"cflshid_16116\"></span>bilancio <span class=\"_ _c\" id=\"cflshid_16117\"></span>rispetto <span class=\"_ _a\" id=\"cflshid_16118\"></span>al <span class=\"_ _a\" id=\"cflshid_16119\"></span>corrispondente <span class=\"_ _a\" id=\"cflshid_16120\"></span>valore <span class=\"_ _c\" id=\"cflshid_16121\"></span>fiscale <span class=\"_ _a\" id=\"cflshid_16122\"></span>e <span class=\"_ _a\" id=\"cflshid_16123\"></span>delle <span class=\"_ _a\" id=\"cflshid_16124\"></span>perdite <span class=\"_ _a\" id=\"cflshid_16125\"></span>fiscali <span class=\"_ _c\" id=\"cflshid_16126\"></span>riportabili, <span class=\"_ _a\" id=\"cflshid_16127\"></span>nella </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16128\">misura in cui <span class=\"_ _a\" id=\"cflshid_16129\"></span>sia probabile <span class=\"_ _a\" id=\"cflshid_16130\"></span>l\u2019esistenza di adeguati <span class=\"_ _a\" id=\"cflshid_16131\"></span>utili futuri fiscalmente <span class=\"_ _a\" id=\"cflshid_16132\"></span>imponibili, a <span class=\"_ _a\" id=\"cflshid_16133\"></span>fronte dei quali <span class=\"_ _a\" id=\"cflshid_16134\"></span>tali perdite </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 wsf4\" id=\"cflshid_16135\"><span id=\"cflshid_16136\">potranno essere utilizzate. Una valutazione discrezionale \u00e8 richiesta agli amministratori per determinare l\u2019am</span><span class=\"ws0\" id=\"cflshid_16137\">-</span></div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16138\">montare <span class=\"_ _a\" id=\"cflshid_16139\"></span>delle <span class=\"_ _c\" id=\"cflshid_16140\"></span>Imposte <span class=\"_ _c\" id=\"cflshid_16141\"></span>differite <span class=\"_ _c\" id=\"cflshid_16142\"></span>attive <span class=\"_ _c\" id=\"cflshid_16143\"></span>che <span class=\"_ _c\" id=\"cflshid_16144\"></span>possono <span class=\"_ _c\" id=\"cflshid_16145\"></span>essere <span class=\"_ _c\" id=\"cflshid_16146\"></span>contabilizzate, <span class=\"_ _a\" id=\"cflshid_16147\"></span>che <span class=\"_ _c\" id=\"cflshid_16148\"></span>dipende <span class=\"_ _c\" id=\"cflshid_16149\"></span>dalla <span class=\"_ _c\" id=\"cflshid_16150\"></span>stima <span class=\"_ _c\" id=\"cflshid_16151\"></span>della <span class=\"_ _c\" id=\"cflshid_16152\"></span>probabile </div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16153\">manifestazione temporale e dell\u2019ammontare dei futuri utili fiscalmente imponibili. </div><div class=\"t m0 x3 h9 y74 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16154\">V<span class=\"_ _2\" id=\"cflshid_16155\"></span>alore r<span class=\"_ _3\" id=\"cflshid_16156\"></span>ecuperabile delle attivit\u00e0 non finanziarie</div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16157\"><span id=\"cflshid_16158\">La <span class=\"_ _d\" id=\"cflshid_16159\"></span>recuperabilit\u00e0 <span class=\"_ _4\" id=\"cflshid_16160\"></span>delle <span class=\"_ _c\" id=\"cflshid_16161\"></span>attivit\u00e0 <span class=\"_ _4\" id=\"cflshid_16162\"></span>non <span class=\"_ _c\" id=\"cflshid_16163\"></span>finanziarie </span><span class=\"_ _4\" id=\"cflshid_16164\">\u00a0</span><span id=\"cflshid_16165\">\u00e8 <span class=\"_ _d\" id=\"cflshid_16166\"></span>verificata <span class=\"_ _d\" id=\"cflshid_16167\"></span>quando <span class=\"_ _4\" id=\"cflshid_16168\"></span>esiste <span class=\"_ _c\" id=\"cflshid_16169\"></span>un\u2019indicazione </span><span class=\"_ _4\" id=\"cflshid_16170\">\u00a0</span><span id=\"cflshid_16171\">che <span class=\"_ _c\" id=\"cflshid_16172\"></span>un\u2019attivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_16173\">\u00a0</span><span id=\"cflshid_16174\">(ovvero </span></div><div class=\"t m0 x3 h6 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16175\"><span id=\"cflshid_16176\">l\u2019unit\u00e0 <span class=\"_ _d\" id=\"cflshid_16177\"></span>generatrice </span><span class=\"_ _4\" id=\"cflshid_16178\">\u00a0</span><span id=\"cflshid_16179\">di <span class=\"_ _d\" id=\"cflshid_16180\"></span>flussi <span class=\"_ _4\" id=\"cflshid_16181\"></span>di <span class=\"_ _c\" id=\"cflshid_16182\"></span>cassa </span><span class=\"_ _4\" id=\"cflshid_16183\">\u00a0</span><span id=\"cflshid_16184\">cui <span class=\"_ _d\" id=\"cflshid_16185\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\" id=\"cflshid_16186\"></span>appartiene) <span class=\"_ _d\" id=\"cflshid_16187\"></span>possa <span class=\"_ _d\" id=\"cflshid_16188\"></span>aver </span><span class=\"_ _4\" id=\"cflshid_16189\">\u00a0</span><span id=\"cflshid_16190\">subito <span class=\"_ _d\" id=\"cflshid_16191\"></span>una <span class=\"_ _4\" id=\"cflshid_16192\"></span>riduzione <span class=\"_ _d\" id=\"cflshid_16193\"></span>di <span class=\"_ _d\" id=\"cflshid_16194\"></span>valore </span><span class=\"_ _4\" id=\"cflshid_16195\">\u00a0</span><span id=\"cflshid_16196\">e, <span class=\"_ _d\" id=\"cflshid_16197\"></span>indi</span><span class=\"ff1\" id=\"cflshid_16198\">-</span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws40\" id=\"cflshid_16199\">pendentemente dall\u2019esistenza di indicatori di perdita di valore (impairment indicator), almeno annualmente per </div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16200\">l\u2019avviamento e le attivit\u00e0 immateriali a vita utile indefinita.</div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16201\"><span id=\"cflshid_16202\">Al <span class=\"_ _d\" id=\"cflshid_16203\"></span>fine <span class=\"_ _d\" id=\"cflshid_16204\"></span>di </span><span class=\"_ _4\" id=\"cflshid_16205\">\u00a0</span><span id=\"cflshid_16206\">valutare <span class=\"_ _c\" id=\"cflshid_16207\"></span>se <span class=\"_ _4\" id=\"cflshid_16208\"></span>esiste <span class=\"_ _c\" id=\"cflshid_16209\"></span>un\u2019indicazione <span class=\"_ _4\" id=\"cflshid_16210\"></span>che <span class=\"_ _c\" id=\"cflshid_16211\"></span>un\u2019attivit\u00e0 <span class=\"_ _4\" id=\"cflshid_16212\"></span>possa <span class=\"_ _c\" id=\"cflshid_16213\"></span>aver <span class=\"_ _4\" id=\"cflshid_16214\"></span>subito <span class=\"_ _c\" id=\"cflshid_16215\"></span>una <span class=\"_ _4\" id=\"cflshid_16216\"></span>perdita <span class=\"_ _c\" id=\"cflshid_16217\"></span>di <span class=\"_ _4\" id=\"cflshid_16218\"></span>valore <span class=\"_ _c\" id=\"cflshid_16219\"></span>la <span class=\"_ _4\" id=\"cflshid_16220\"></span>Direzione </span></div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16221\">Aziendale considera le informazioni provenienti sia da fonti informative esterne che da fonti informative interne.</div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16222\">La <span class=\"_ _c\" id=\"cflshid_16223\"></span>decisione <span class=\"_ _c\" id=\"cflshid_16224\"></span>se <span class=\"_ _d\" id=\"cflshid_16225\"></span>procedere <span class=\"_ _c\" id=\"cflshid_16226\"></span>a <span class=\"_ _d\" id=\"cflshid_16227\"></span>una <span class=\"_ _c\" id=\"cflshid_16228\"></span>svalutazione <span class=\"_ _d\" id=\"cflshid_16229\"></span>e <span class=\"_ _c\" id=\"cflshid_16230\"></span>la <span class=\"_ _d\" id=\"cflshid_16231\"></span>quantificazione <span class=\"_ _c\" id=\"cflshid_16232\"></span>della <span class=\"_ _d\" id=\"cflshid_16233\"></span>stessa <span class=\"_ _c\" id=\"cflshid_16234\"></span>dipendono <span class=\"_ _c\" id=\"cflshid_16235\"></span>dalle <span class=\"_ _d\" id=\"cflshid_16236\"></span>valutazioni <span class=\"_ _c\" id=\"cflshid_16237\"></span>della </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsd2\" id=\"cflshid_16238\">Direzione <span class=\"_ _0\" id=\"cflshid_16239\"></span>Aziendale su fattori complessi ed incerti, tra i quali, l\u2019evoluzione dei tassi di attualizzazione, l\u2019impatto </div><div class=\"t m0 x3 h7 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16240\">dell\u2019inflazione, le previsioni sulle condizioni della domanda <span class=\"_ _a\" id=\"cflshid_16241\"></span>e dell\u2019offerta su scala globale o regionale, <span class=\"_ _a\" id=\"cflshid_16242\"></span>gli impatti </div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16243\"><span id=\"cflshid_16244\">delle </span><span class=\"_ _4\" id=\"cflshid_16245\">\u00a0</span><span id=\"cflshid_16246\">modifiche </span><span class=\"_ _4\" id=\"cflshid_16247\">\u00a0</span><span id=\"cflshid_16248\">normative </span><span class=\"_ _4\" id=\"cflshid_16249\">\u00a0</span><span id=\"cflshid_16250\">e </span><span class=\"_ _4\" id=\"cflshid_16251\">\u00a0</span><span id=\"cflshid_16252\">regolamentari, </span><span class=\"_ _4\" id=\"cflshid_16253\">\u00a0</span><span id=\"cflshid_16254\">ecc. </span><span class=\"_ _4\" id=\"cflshid_16255\">\u00a0</span><span id=\"cflshid_16256\">La </span><span class=\"_ _4\" id=\"cflshid_16257\">\u00a0</span><span id=\"cflshid_16258\">definizione </span><span class=\"_ _4\" id=\"cflshid_16259\">\u00a0</span><span id=\"cflshid_16260\">delle </span><span class=\"_ _4\" id=\"cflshid_16261\">\u00a0</span><span id=\"cflshid_16262\">CGU </span><span class=\"_ _4\" id=\"cflshid_16263\">\u00a0</span><span id=\"cflshid_16264\">e </span><span class=\"_ _4\" id=\"cflshid_16265\">\u00a0</span><span id=\"cflshid_16266\">l\u2019individuazione <span class=\"_ _4\" id=\"cflshid_16267\"></span>dell\u2019appropriato </span></div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16268\"><span id=\"cflshid_16269\">livello <span class=\"_ _4\" id=\"cflshid_16270\"></span>di <span class=\"_ _d\" id=\"cflshid_16271\"></span>raggruppamento <span class=\"_ _4\" id=\"cflshid_16272\"></span>delle <span class=\"_ _d\" id=\"cflshid_16273\"></span>stesse </span><span class=\"_ _4\" id=\"cflshid_16274\">\u00a0</span><span id=\"cflshid_16275\">ai <span class=\"_ _d\" id=\"cflshid_16276\"></span>fini </span><span class=\"_ _4\" id=\"cflshid_16277\">\u00a0</span><span id=\"cflshid_16278\">della <span class=\"_ _d\" id=\"cflshid_16279\"></span>verifica </span><span class=\"_ _4\" id=\"cflshid_16280\">\u00a0</span><span id=\"cflshid_16281\">della <span class=\"_ _4\" id=\"cflshid_16282\"></span>recuperabilit\u00e0 <span class=\"_ _d\" id=\"cflshid_16283\"></span>delle <span class=\"_ _4\" id=\"cflshid_16284\"></span>attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_16285\"></span>non </span><span class=\"_ _4\" id=\"cflshid_16286\">\u00a0</span><span id=\"cflshid_16287\">finanziarie <span class=\"_ _d\" id=\"cflshid_16288\"></span>ri</span><span class=\"ff1\" id=\"cflshid_16289\">-</span></div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16290\"><span id=\"cflshid_16291\">chiedono <span class=\"_ _d\" id=\"cflshid_16292\"></span>l\u2019espressione </span><span class=\"_ _4\" id=\"cflshid_16293\">\u00a0</span><span id=\"cflshid_16294\">di <span class=\"_ _d\" id=\"cflshid_16295\"></span>un <span class=\"_ _4\" id=\"cflshid_16296\"></span>giudizio <span class=\"_ _d\" id=\"cflshid_16297\"></span>da <span class=\"_ _d\" id=\"cflshid_16298\"></span>parte </span><span class=\"_ _4\" id=\"cflshid_16299\">\u00a0</span><span id=\"cflshid_16300\">della <span class=\"_ _d\" id=\"cflshid_16301\"></span>Direzione <span class=\"_ _c\" id=\"cflshid_16302\"></span>Aziendale. <span class=\"_ _d\" id=\"cflshid_16303\"></span>In </span><span class=\"_ _4\" id=\"cflshid_16304\">\u00a0</span><span id=\"cflshid_16305\">particolare, <span class=\"_ _d\" id=\"cflshid_16306\"></span>le <span class=\"_ _4\" id=\"cflshid_16307\"></span>CGU <span class=\"_ _d\" id=\"cflshid_16308\"></span>sono <span class=\"_ _d\" id=\"cflshid_16309\"></span>definite </span></div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_16310\">considerando, tra l\u2019altro, le modalit\u00e0 con cui il management controlla l\u2019attivit\u00e0 operativa (ad es. per legal entities) </div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16311\">o <span class=\"_ _a\" id=\"cflshid_16312\"></span>assume <span class=\"_ _a\" id=\"cflshid_16313\"></span>decisioni <span class=\"_ _c\" id=\"cflshid_16314\"></span>in <span class=\"_ _a\" id=\"cflshid_16315\"></span>merito <span class=\"_ _c\" id=\"cflshid_16316\"></span>a <span class=\"_ _a\" id=\"cflshid_16317\"></span>mantenere <span class=\"_ _c\" id=\"cflshid_16318\"></span>operativi <span class=\"_ _a\" id=\"cflshid_16319\"></span>o <span class=\"_ _c\" id=\"cflshid_16320\"></span>dismettere <span class=\"_ _a\" id=\"cflshid_16321\"></span>i <span class=\"_ _c\" id=\"cflshid_16322\"></span>beni <span class=\"_ _a\" id=\"cflshid_16323\"></span>e <span class=\"_ _c\" id=\"cflshid_16324\"></span>le <span class=\"_ _a\" id=\"cflshid_16325\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16326\"></span>della <span class=\"_ _c\" id=\"cflshid_16327\"></span>societ\u00e0. <span class=\"_ _a\" id=\"cflshid_16328\"></span>I <span class=\"_ _c\" id=\"cflshid_16329\"></span>flussi <span class=\"_ _a\" id=\"cflshid_16330\"></span>di <span class=\"_ _c\" id=\"cflshid_16331\"></span>cassa </div><div class=\"t m0 x3 h6 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16332\"><span id=\"cflshid_16333\">attesi utilizzati <span class=\"_ _a\" id=\"cflshid_16334\"></span>per <span class=\"_ _a\" id=\"cflshid_16335\"></span>la <span class=\"_ _a\" id=\"cflshid_16336\"></span>determinazione del <span class=\"_ _a\" id=\"cflshid_16337\"></span>valore <span class=\"_ _a\" id=\"cflshid_16338\"></span>recuperabile <span class=\"_ _a\" id=\"cflshid_16339\"></span>sono quantificati <span class=\"_ _a\" id=\"cflshid_16340\"></span>alla <span class=\"_ _a\" id=\"cflshid_16341\"></span>luce <span class=\"_ _a\" id=\"cflshid_16342\"></span>delle informazioni <span class=\"_ _a\" id=\"cflshid_16343\"></span>dispo</span><span class=\"ff1\" id=\"cflshid_16344\">-</span></div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws89\" id=\"cflshid_16345\">nibili al momento della stima sulla base di giudizi soggettivi sull\u2019andamento di variabili future \u2013 quali i prezzi, i </div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16346\">costi, <span class=\"_ _a\" id=\"cflshid_16347\"></span>i <span class=\"_ _a\" id=\"cflshid_16348\"></span>tassi <span class=\"_ _a\" id=\"cflshid_16349\"></span>di <span class=\"_ _a\" id=\"cflshid_16350\"></span>crescita <span class=\"_ _a\" id=\"cflshid_16351\"></span>della <span class=\"_ _a\" id=\"cflshid_16352\"></span>domanda, <span class=\"_ _a\" id=\"cflshid_16353\"></span>i <span class=\"_ _a\" id=\"cflshid_16354\"></span>profili <span class=\"_ _c\" id=\"cflshid_16355\"></span>produttivi <span class=\"_ _a\" id=\"cflshid_16356\"></span>e <span class=\"_ _a\" id=\"cflshid_16357\"></span>sono <span class=\"_ _a\" id=\"cflshid_16358\"></span>attualizzati <span class=\"_ _a\" id=\"cflshid_16359\"></span>utilizzando <span class=\"_ _a\" id=\"cflshid_16360\"></span>un <span class=\"_ _a\" id=\"cflshid_16361\"></span>tasso <span class=\"_ _a\" id=\"cflshid_16362\"></span>che <span class=\"_ _a\" id=\"cflshid_16363\"></span>tiene <span class=\"_ _a\" id=\"cflshid_16364\"></span>conto </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16365\">del rischio inerente all\u2019attivit\u00e0 interessata. </div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsb2\" id=\"cflshid_16366\"><span id=\"cflshid_16367\">Per quanto riguarda l\u2019</span><span class=\"ffd\" id=\"cflshid_16368\"><span id=\"cflshid_16369\">impairment test </span><span class=\"ff6 ws0\" id=\"cflshid_16370\">si rimanda <span class=\"_ _0\" id=\"cflshid_16371\"></span>a quanto indicato <span class=\"_ _3\" id=\"cflshid_16372\"></span>al paragrafo <span class=\"_ _0\" id=\"cflshid_16373\"></span>\u201c6.1 Perdita di <span class=\"_ _3\" id=\"cflshid_16374\"></span>valore delle <span class=\"_ _3\" id=\"cflshid_16375\"></span>attivit\u00e0 </span></span></div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16376\"><span id=\"cflshid_16377\">(</span><span class=\"ffd\" id=\"cflshid_16378\"><span id=\"cflshid_16379\">impairment</span><span class=\"ff6\" id=\"cflshid_16380\">)\u201d esposto di seguito nelle presenti Note esplicative del presente Bilancio consolidato.</span></span></div><div class=\"t m0 x3 h9 y77 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16381\">Passivit\u00e0 per benefici ai dipendenti e accantonamenti al fondo indennit\u00e0 suppletiva</div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16382\">La <span class=\"_ _a\" id=\"cflshid_16383\"></span>valutazione delle <span class=\"_ _a\" id=\"cflshid_16384\"></span>passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16385\"></span>per <span class=\"_ _a\" id=\"cflshid_16386\"></span>benefici <span class=\"_ _a\" id=\"cflshid_16387\"></span>ai <span class=\"_ _a\" id=\"cflshid_16388\"></span>dipendenti <span class=\"_ _a\" id=\"cflshid_16389\"></span>e <span class=\"_ _a\" id=\"cflshid_16390\"></span>del fondo <span class=\"_ _a\" id=\"cflshid_16391\"></span>indennit\u00e0 <span class=\"_ _a\" id=\"cflshid_16392\"></span>suppletiva <span class=\"_ _a\" id=\"cflshid_16393\"></span>di <span class=\"_ _a\" id=\"cflshid_16394\"></span>clientela <span class=\"_ _a\" id=\"cflshid_16395\"></span>degli <span class=\"_ _a\" id=\"cflshid_16396\"></span>agenti </div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16397\"><span id=\"cflshid_16398\">\u00e8 <span class=\"_ _d\" id=\"cflshid_16399\"></span>effettuata <span class=\"_ _4\" id=\"cflshid_16400\"></span>utilizzando <span class=\"_ _d\" id=\"cflshid_16401\"></span>valutazioni <span class=\"_ _d\" id=\"cflshid_16402\"></span>attuariali. <span class=\"_ _4\" id=\"cflshid_16403\"></span>La <span class=\"_ _d\" id=\"cflshid_16404\"></span>valutazione <span class=\"_ _d\" id=\"cflshid_16405\"></span>attuariale </span><span class=\"_ _4\" id=\"cflshid_16406\">\u00a0</span><span id=\"cflshid_16407\">richiede <span class=\"_ _d\" id=\"cflshid_16408\"></span>l\u2019elaborazione <span class=\"_ _d\" id=\"cflshid_16409\"></span>di </span><span class=\"_ _4\" id=\"cflshid_16410\">\u00a0</span><span id=\"cflshid_16411\">ipotesi <span class=\"_ _d\" id=\"cflshid_16412\"></span>circa <span class=\"_ _d\" id=\"cflshid_16413\"></span>i </span></div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16414\">tassi di sconto, i <span class=\"_ _a\" id=\"cflshid_16415\"></span>futuri incrementi salariali (per le <span class=\"_ _a\" id=\"cflshid_16416\"></span>sole passivit\u00e0 per benefici <span class=\"_ _a\" id=\"cflshid_16417\"></span>ai dipendenti), i tassi <span class=\"_ _a\" id=\"cflshid_16418\"></span>di turnover e di </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws99\" id=\"cflshid_16419\">mortalit\u00e0. <span class=\"_ _0\" id=\"cflshid_16420\"></span>A<span class=\"_ _0\" id=\"cflshid_16421\"></span> causa della natura di lungo termine di questi piani, tali stime sono soggette ad un grado di incertezza. </div><div class=\"t m0 x3 h9 y6b ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16422\">Rettifiche di valore sui Cr<span class=\"_ _0\" id=\"cflshid_16423\"></span>editi</div><div class=\"t m0 x3 h6 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16424\"><span id=\"cflshid_16425\">Le <span class=\"_ _a\" id=\"cflshid_16426\"></span>rettifiche <span class=\"_ _a\" id=\"cflshid_16427\"></span>di <span class=\"_ _a\" id=\"cflshid_16428\"></span>valore sui <span class=\"_ _a\" id=\"cflshid_16429\"></span>crediti <span class=\"_ _a\" id=\"cflshid_16430\"></span>rappresentano <span class=\"_ _a\" id=\"cflshid_16431\"></span>la <span class=\"_ _a\" id=\"cflshid_16432\"></span>miglior <span class=\"_ _a\" id=\"cflshid_16433\"></span>stima <span class=\"_ _a\" id=\"cflshid_16434\"></span>possibile <span class=\"_ _a\" id=\"cflshid_16435\"></span>effettuata <span class=\"_ _a\" id=\"cflshid_16436\"></span>dal <span class=\"_ _a\" id=\"cflshid_16437\"></span></span><span class=\"ffd\" id=\"cflshid_16438\"><span id=\"cflshid_16439\">management</span><span class=\"ff1 wsa5\" id=\"cflshid_16440\">, in base alle </span></span></div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16441\">informazioni in <span class=\"_ _3\" id=\"cflshid_16442\"></span>possesso alla data <span class=\"_ _0\" id=\"cflshid_16443\"></span>di redazione del bilancio, <span class=\"_ _0\" id=\"cflshid_16444\"></span>al fine di coprire <span class=\"_ _0\" id=\"cflshid_16445\"></span>le perdite attese su <span class=\"_ _3\" id=\"cflshid_16446\"></span>crediti. Il <span class=\"_ _3\" id=\"cflshid_16447\"></span>Gruppo </div><div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16448\">applica l\u2019approc<span class=\"_ _3\" id=\"cflshid_16449\"></span>cio semplificato <span class=\"_ _0\" id=\"cflshid_16450\"></span>e registra <span class=\"_ _3\" id=\"cflshid_16451\"></span>le perdite <span class=\"_ _0\" id=\"cflshid_16452\"></span>attese su <span class=\"_ _3\" id=\"cflshid_16453\"></span>tutti i <span class=\"_ _0\" id=\"cflshid_16454\"></span>crediti commerciali <span class=\"_ _0\" id=\"cflshid_16455\"></span>in base alla <span class=\"_ _0\" id=\"cflshid_16456\"></span>durata residua, </div><div class=\"t m0 x3 h6 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16457\"><span id=\"cflshid_16458\">definendo <span class=\"_ _d\" id=\"cflshid_16459\"></span>un <span class=\"_ _d\" id=\"cflshid_16460\"></span>criterio <span class=\"_ _d\" id=\"cflshid_16461\"></span>per <span class=\"_ _d\" id=\"cflshid_16462\"></span>lo <span class=\"_ _4\" id=\"cflshid_16463\"></span>stanziamento <span class=\"_ _c\" id=\"cflshid_16464\"></span>basato <span class=\"_ _d\" id=\"cflshid_16465\"></span>sull\u2019esperienza <span class=\"_ _d\" id=\"cflshid_16466\"></span>storica <span class=\"_ _d\" id=\"cflshid_16467\"></span>delle <span class=\"_ _4\" id=\"cflshid_16468\"></span>singole <span class=\"_ _c\" id=\"cflshid_16469\"></span>societ\u00e0 <span class=\"_ _d\" id=\"cflshid_16470\"></span>del <span class=\"_ _d\" id=\"cflshid_16471\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_16472\"></span>relati</span><span class=\"ff1\" id=\"cflshid_16473\">-</span></div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16474\">vamente <span class=\"_ _a\" id=\"cflshid_16475\"></span>alle <span class=\"_ _a\" id=\"cflshid_16476\"></span>perdite su <span class=\"_ _a\" id=\"cflshid_16477\"></span>crediti, <span class=\"_ _a\" id=\"cflshid_16478\"></span>rettificato <span class=\"_ _a\" id=\"cflshid_16479\"></span>anche <span class=\"_ _a\" id=\"cflshid_16480\"></span>per <span class=\"_ _a\" id=\"cflshid_16481\"></span>tener <span class=\"_ _a\" id=\"cflshid_16482\"></span>conto <span class=\"_ _a\" id=\"cflshid_16483\"></span>di <span class=\"_ _a\" id=\"cflshid_16484\"></span>fattori <span class=\"_ _a\" id=\"cflshid_16485\"></span>previsionali <span class=\"_ _a\" id=\"cflshid_16486\"></span>specifici <span class=\"_ _a\" id=\"cflshid_16487\"></span>riferiti <span class=\"_ _a\" id=\"cflshid_16488\"></span>ai <span class=\"_ _a\" id=\"cflshid_16489\"></span>creditori </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws81\" id=\"cflshid_16490\">ed all\u2019ambiente economico. L<span class=\"_ _1\" id=\"cflshid_16491\"></span>\u2019ammontare delle perdite attese \u00e8 sensibile ai cambiamenti delle circostanze e delle </div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16492\">condizioni economiche previste.</div><div class=\"t m0 x3 h9 y3 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16501\">Rettifiche di valore sulle Rimanenze</div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16502\">Il <span class=\"_ _0\" id=\"cflshid_16503\"></span>fondo svalutazione <span class=\"_ _0\" id=\"cflshid_16504\"></span>delle rimanenze <span class=\"_ _0\" id=\"cflshid_16505\"></span>riflette <span class=\"_ _3\" id=\"cflshid_16506\"></span>la <span class=\"_ _0\" id=\"cflshid_16507\"></span>stima del <span class=\"_ _0\" id=\"cflshid_16508\"></span>management circa <span class=\"_ _0\" id=\"cflshid_16509\"></span>le <span class=\"_ _0\" id=\"cflshid_16510\"></span>perdite di <span class=\"_ _0\" id=\"cflshid_16511\"></span>valore attese <span class=\"_ _0\" id=\"cflshid_16512\"></span>per <span class=\"_ _3\" id=\"cflshid_16513\"></span>materiali </div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws66\" id=\"cflshid_16514\">o prodotti riferibili a collezioni di stagioni passate, tenuto conto del loro atteso utilizzo e valore di realizzo. La </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16515\"><span id=\"cflshid_16516\">determinazione del valore del <span class=\"_ _a\" id=\"cflshid_16517\"></span>fondo tiene anche conto <span class=\"_ _a\" id=\"cflshid_16518\"></span>del programma di donazioni <span class=\"_ _a\" id=\"cflshid_16519\"></span>relative al progetto <span class=\"_ _a\" id=\"cflshid_16520\"></span>\u201c</span><span class=\"fff\" id=\"cflshid_16521\">Brunello </span></div><div class=\"t m0 x3 h7 y4d fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16522\"><span id=\"cflshid_16523\">Cucinelli for Humanity</span><span class=\"ff6\" id=\"cflshid_16524\">\u201c.</span></div><div class=\"t m0 x3 h9 y4f ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16525\">Strumenti finanziari derivati</div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16526\">La <span class=\"_ _c\" id=\"cflshid_16527\"></span>valutazione <span class=\"_ _c\" id=\"cflshid_16528\"></span>degli <span class=\"_ _c\" id=\"cflshid_16529\"></span>strumenti <span class=\"_ _c\" id=\"cflshid_16530\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_16531\"></span>derivati <span class=\"_ _c\" id=\"cflshid_16532\"></span>attivi <span class=\"_ _c\" id=\"cflshid_16533\"></span>e <span class=\"_ _c\" id=\"cflshid_16534\"></span>passivi <span class=\"_ _c\" id=\"cflshid_16535\"></span>ha <span class=\"_ _d\" id=\"cflshid_16536\"></span>richiesto <span class=\"_ _c\" id=\"cflshid_16537\"></span>l\u2019utilizzo <span class=\"_ _c\" id=\"cflshid_16538\"></span>di <span class=\"_ _c\" id=\"cflshid_16539\"></span>stime <span class=\"_ _c\" id=\"cflshid_16540\"></span>e <span class=\"_ _c\" id=\"cflshid_16541\"></span>assunzioni. <span class=\"_ _c\" id=\"cflshid_16542\"></span>La </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws4f\" id=\"cflshid_16543\"><span id=\"cflshid_16544\">modalit\u00e0 di determinazione del </span><span class=\"ffd\" id=\"cflshid_16545\">fair value</span><span id=\"cflshid_16546\"> e di gestione dei rischi inerenti i contratti derivati per la copertura del </span></div><div class=\"t m0 x3 h6 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16547\"><span id=\"cflshid_16548\">rischio di <span class=\"_ _0\" id=\"cflshid_16549\"></span>cambio e <span class=\"_ _3\" id=\"cflshid_16550\"></span>del rischio <span class=\"_ _0\" id=\"cflshid_16551\"></span>di tasso <span class=\"_ _3\" id=\"cflshid_16552\"></span>di interesse <span class=\"_ _0\" id=\"cflshid_16553\"></span>sono illustrati all\u2019apposito <span class=\"_ _0\" id=\"cflshid_16554\"></span>paragrafo \u201cStrumenti <span class=\"_ _3\" id=\"cflshid_16555\"></span>finanziari deri</span><span class=\"ff1\" id=\"cflshid_16556\">-</span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16557\">vati\u201d delle presenti <span class=\"_ _3\" id=\"cflshid_16558\"></span>Note esplicative. Le stime <span class=\"_ _3\" id=\"cflshid_16559\"></span>e le assunzioni considerate <span class=\"_ _3\" id=\"cflshid_16560\"></span>sono riviste su base <span class=\"_ _3\" id=\"cflshid_16561\"></span>continua e gli effetti </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16562\">di eventuali variazioni sono iscritti immediatamente in bilancio.</div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16563\">Le <span class=\"_ _c\" id=\"cflshid_16564\"></span>stime <span class=\"_ _d\" id=\"cflshid_16565\"></span>e <span class=\"_ _d\" id=\"cflshid_16566\"></span>le <span class=\"_ _d\" id=\"cflshid_16567\"></span>assunzioni <span class=\"_ _d\" id=\"cflshid_16568\"></span>sono <span class=\"_ _d\" id=\"cflshid_16569\"></span>effettuate <span class=\"_ _c\" id=\"cflshid_16570\"></span>dagli <span class=\"_ _d\" id=\"cflshid_16571\"></span>amministratori <span class=\"_ _d\" id=\"cflshid_16572\"></span>con <span class=\"_ _d\" id=\"cflshid_16573\"></span>il <span class=\"_ _d\" id=\"cflshid_16574\"></span>supporto <span class=\"_ _d\" id=\"cflshid_16575\"></span>delle <span class=\"_ _d\" id=\"cflshid_16576\"></span>funzioni <span class=\"_ _c\" id=\"cflshid_16577\"></span>aziendali <span class=\"_ _d\" id=\"cflshid_16578\"></span>e, <span class=\"_ _d\" id=\"cflshid_16579\"></span>quando </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16580\">appropriato, di specialisti indipendenti e sono riviste periodicamente.</div><div class=\"t m0 x3 h9 y58 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16581\">Pagamenti basati su azioni</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_16582\"><span id=\"cflshid_16583\">I pagamenti basati su azioni richiedono la realizzazione di stime in riferimento al fair value degli strumenti asse</span><span class=\"ws0\" id=\"cflshid_16584\">-</span></div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_16585\">gnati ed alla probabilit\u00e0 di realizzazione delle condizioni di maturazione (vesting condition) dagli stessi previsti. </div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16586\">T<span class=\"_ _2\" id=\"cflshid_16587\"></span>ali stime sono effettuate dalla Direzione <span class=\"_ _3\" id=\"cflshid_16588\"></span>Aziendale e periodicamente aggiornate.</div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls9 ws9d\" id=\"cflshid_16589\">AGGREGAZIONI AZIENDALI<span class=\"_ _3\" id=\"cflshid_16590\"></span><span class=\"_ _a\" id=\"cflshid_16591\"></span>ED A<span class=\"_ _1\" id=\"cflshid_16592\"></span>VVIAMENTO</div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 wsf5\" id=\"cflshid_16593\">Le aggregazioni aziendali sono contabilizzate usando il metodo dell\u2019acquisto. Il corrispettivo trasferito in una </div><div class=\"t m0 x3 h6 y61 ffd fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_16594\"><span id=\"cflshid_16595\">business combination</span><span class=\"ff1\" id=\"cflshid_16596\"> \u00e8 determinato alla data di assunzione del controllo ed \u00e8 pari al </span><span id=\"cflshid_16597\">fair value</span><span class=\"ff1\" id=\"cflshid_16598\"><span id=\"cflshid_16599\"> delle attivit\u00e0 trasfe</span><span class=\"ws0\" id=\"cflshid_16600\">-</span></span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws81\" id=\"cflshid_16601\">rite, delle passivit\u00e0 sostenute, nonch\u00e9 degli eventuali strumenti di capitale emessi dall\u2019acquirente. Il corrispettivo </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_16602\"><span id=\"cflshid_16603\">trasferito include anche il </span><span class=\"ffd\" id=\"cflshid_16604\">fair value</span><span id=\"cflshid_16605\"> delle eventuali attivit\u00e0 o passivit\u00e0 per corrispettivi potenziali previsti contrat</span><span class=\"ws0\" id=\"cflshid_16606\">-</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws64\" id=\"cflshid_16607\">tualmente e subordinati al realizzarsi di eventi futuri. I costi direttamente attribuibili all\u2019operazione sono rilevati a </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16608\">conto economico al momento del relativo sostenimento.</div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 wsaf\" id=\"cflshid_16609\">Alla data di acquisizione del controllo, il patrimonio netto delle imprese partecipate \u00e8 determinato attribuendo ai </div><div class=\"t m0 x3 h6 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16610\"><span id=\"cflshid_16611\">singoli elementi <span class=\"_ _a\" id=\"cflshid_16612\"></span>identificabili <span class=\"_ _a\" id=\"cflshid_16613\"></span>dell\u2019attivo e <span class=\"_ _a\" id=\"cflshid_16614\"></span>del passivo <span class=\"_ _a\" id=\"cflshid_16615\"></span>patrimoniale <span class=\"_ _a\" id=\"cflshid_16616\"></span>il loro <span class=\"_ _a\" id=\"cflshid_16617\"></span></span><span class=\"ffd ws3b\" id=\"cflshid_16618\"><span id=\"cflshid_16619\">fair value</span><span class=\"ff1\" id=\"cflshid_16620\"><span id=\"cflshid_16621\">, fatti salvi i casi in cui le di</span><span class=\"ws0\" id=\"cflshid_16622\">-</span></span></span></div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16623\">sposizioni IFRS stabiliscano <span class=\"_ _3\" id=\"cflshid_16624\"></span>un differente criterio <span class=\"_ _3\" id=\"cflshid_16625\"></span>di valutazione. L<span class=\"_ _1\" id=\"cflshid_16626\"></span>\u2019eventuale differenza tra <span class=\"_ _3\" id=\"cflshid_16627\"></span>il corrispettivo pagato </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_16628\"><span id=\"cflshid_16629\">e il </span><span class=\"ffd\" id=\"cflshid_16630\"><span id=\"cflshid_16631\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_16632\"> delle <span class=\"_ _a\" id=\"cflshid_16633\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16634\"></span>nette <span class=\"_ _a\" id=\"cflshid_16635\"></span>acquisite, <span class=\"_ _a\" id=\"cflshid_16636\"></span>se <span class=\"_ _a\" id=\"cflshid_16637\"></span>positiva, <span class=\"_ _a\" id=\"cflshid_16638\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_16639\"></span>iscritta <span class=\"_ _a\" id=\"cflshid_16640\"></span>nell\u2019attivo come <span class=\"_ _a\" id=\"cflshid_16641\"></span>\u201cavviamento\u201d <span class=\"_ _a\" id=\"cflshid_16642\"></span>(di <span class=\"_ _a\" id=\"cflshid_16643\"></span>seguito <span class=\"_ _a\" id=\"cflshid_16644\"></span>anche </span></span></div><div class=\"t m0 x3 h6 y78 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16645\"><span id=\"cflshid_16646\">goodwill</span><span class=\"ff1\" id=\"cflshid_16647\">); se negativa, \u00e8 rilevata a conto economico.</span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 wsa3\" id=\"cflshid_16648\"><span id=\"cflshid_16649\">Nel caso di assunzione non totalitaria del controllo, la quota di patrimonio netto delle interessenze di terzi \u00e8 deter</span><span class=\"ws0\" id=\"cflshid_16650\">-</span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_16651\">minata sulla base della quota di spettanza dei valori correnti attribuiti alle attivit\u00e0 e passivit\u00e0 alla data di assunzione </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws72\" id=\"cflshid_16652\"><span id=\"cflshid_16653\">del controllo, escluso l\u2019eventuale </span><span class=\"ffd ws0\" id=\"cflshid_16654\">goodwill</span><span id=\"cflshid_16655\"> a essi attribuibile. Nel caso di assunzione del controllo in fasi succes</span><span class=\"ws0\" id=\"cflshid_16656\">-</span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws7c\" id=\"cflshid_16657\"><span id=\"cflshid_16658\">sive, il costo di acquisto \u00e8 determinato sommando il </span><span class=\"ffd\" id=\"cflshid_16659\">fair value</span><span id=\"cflshid_16660\"> della partecipazione precedentemente detenuta </span></div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16661\"><span id=\"cflshid_16662\">nell\u2019acquisita <span class=\"_ _d\" id=\"cflshid_16663\"></span>e <span class=\"_ _4\" id=\"cflshid_16664\"></span>l\u2019ammontare <span class=\"_ _c\" id=\"cflshid_16665\"></span>corrisposto </span><span class=\"_ _4\" id=\"cflshid_16666\">\u00a0</span><span id=\"cflshid_16667\">per <span class=\"_ _d\" id=\"cflshid_16668\"></span>l\u2019ulteriore <span class=\"_ _d\" id=\"cflshid_16669\"></span>quota </span><span class=\"_ _4\" id=\"cflshid_16670\">\u00a0</span><span id=\"cflshid_16671\">partecipativa. <span class=\"_ _d\" id=\"cflshid_16672\"></span>La <span class=\"_ _d\" id=\"cflshid_16673\"></span>differenza </span><span class=\"_ _4\" id=\"cflshid_16674\">\u00a0</span><span id=\"cflshid_16675\">tra <span class=\"_ _d\" id=\"cflshid_16676\"></span>il <span class=\"_ _d\" id=\"cflshid_16677\"></span></span><span class=\"ffd ws9b\" id=\"cflshid_16678\"><span id=\"cflshid_16679\">fair value</span><span class=\"ff1\" id=\"cflshid_16680\"> della </span></span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws8b\" id=\"cflshid_16681\">partecipazione precedentemente detenuta e il relativo valore di iscrizione \u00e8 imputata a conto economico. Inoltre, </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_16682\">in sede di assunzione del controllo, eventuali ammontari precedentemente rilevati nelle altre componenti dell\u2019utile </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 wsa8\" id=\"cflshid_16683\">complessivo sono imputati a conto economico ovvero in un\u2019altra posta del patrimonio netto, nel caso in cui non sia </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16684\">previsto il rigiro a conto economico.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_16693\"><span id=\"cflshid_16694\">Quando la determinazione dei valori delle attivit\u00e0 e passivit\u00e0 dell\u2019acquisita \u00e8 operata in via provvisoria nell\u2019eser<span class=\"_ _3\" id=\"cflshid_16695\"></span></span><span class=\"ws0\" id=\"cflshid_16696\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws50\" id=\"cflshid_16697\"><span id=\"cflshid_16698\">cizio in cui la </span><span class=\"ffd\" id=\"cflshid_16699\"><span id=\"cflshid_16700\">business combination</span><span class=\"ff6 ws0\" id=\"cflshid_16701\"> \u00e8 <span class=\"_ _a\" id=\"cflshid_16702\"></span>conclusa, <span class=\"_ _a\" id=\"cflshid_16703\"></span>i <span class=\"_ _a\" id=\"cflshid_16704\"></span>valori rilevati <span class=\"_ _a\" id=\"cflshid_16705\"></span>sono <span class=\"_ _a\" id=\"cflshid_16706\"></span>rettificati, <span class=\"_ _a\" id=\"cflshid_16707\"></span>con effetto <span class=\"_ _a\" id=\"cflshid_16708\"></span>retroattivo, <span class=\"_ _a\" id=\"cflshid_16709\"></span>non <span class=\"_ _a\" id=\"cflshid_16710\"></span>oltre i </span></span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wse9\" id=\"cflshid_16711\"><span id=\"cflshid_16712\">dodici mesi successivi alla data di acquisizione, per tener conto di nuove informazioni su fatti e circostanze esi</span><span class=\"ws0\" id=\"cflshid_16713\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16714\">stenti alla data di acquisizione.</div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16715\"><span id=\"cflshid_16716\">Al <span class=\"_ _a\" id=\"cflshid_16717\"></span>fine <span class=\"_ _c\" id=\"cflshid_16718\"></span>dell\u2019analisi <span class=\"_ _c\" id=\"cflshid_16719\"></span>di <span class=\"_ _c\" id=\"cflshid_16720\"></span>congruit\u00e0, <span class=\"_ _c\" id=\"cflshid_16721\"></span>l\u2019avviamento <span class=\"_ _c\" id=\"cflshid_16722\"></span>acquisito <span class=\"_ _c\" id=\"cflshid_16723\"></span>in <span class=\"_ _c\" id=\"cflshid_16724\"></span>un\u2019aggregazione <span class=\"_ _a\" id=\"cflshid_16725\"></span>aziendale <span class=\"_ _c\" id=\"cflshid_16726\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_16727\"></span>allocato, <span class=\"_ _c\" id=\"cflshid_16728\"></span>alla <span class=\"_ _c\" id=\"cflshid_16729\"></span>data <span class=\"_ _c\" id=\"cflshid_16730\"></span>di <span class=\"_ _c\" id=\"cflshid_16731\"></span>ac</span><span class=\"ff1\" id=\"cflshid_16732\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16733\">quisizione, alle singole <span class=\"_ _a\" id=\"cflshid_16734\"></span>unit\u00e0 generatrici di flussi <span class=\"_ _a\" id=\"cflshid_16735\"></span>di cassa del <span class=\"_ _a\" id=\"cflshid_16736\"></span>Gruppo, o ai gruppi <span class=\"_ _a\" id=\"cflshid_16737\"></span>di unit\u00e0 generatrici <span class=\"_ _a\" id=\"cflshid_16738\"></span>di flussi che </div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16739\">dovrebbero <span class=\"_ _a\" id=\"cflshid_16740\"></span>beneficiare delle <span class=\"_ _a\" id=\"cflshid_16741\"></span>sinergie dell\u2019aggregazione, <span class=\"_ _a\" id=\"cflshid_16742\"></span>indipendentemente <span class=\"_ _a\" id=\"cflshid_16743\"></span>dal <span class=\"_ _a\" id=\"cflshid_16744\"></span>fatto <span class=\"_ _a\" id=\"cflshid_16745\"></span>che <span class=\"_ _a\" id=\"cflshid_16746\"></span>altre attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16747\"></span>o <span class=\"_ _a\" id=\"cflshid_16748\"></span>passivit\u00e0 </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_16749\">del Gruppo siano assegnate a tali unit\u00e0 o raggruppamenti di unit\u00e0. Ogni unit\u00e0 o gruppo di unit\u00e0 a cui l\u2019avviamento </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16750\">\u00e8 allocato:</div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16751\"><span id=\"cflshid_16752\">a) </span><span class=\"_ _177\" id=\"cflshid_16753\">\u00a0</span><span class=\"ff6\" id=\"cflshid_16754\">rappresenta <span class=\"_ _d\" id=\"cflshid_16755\"></span>il <span class=\"_ _d\" id=\"cflshid_16756\"></span>livello <span class=\"_ _d\" id=\"cflshid_16757\"></span>pi\u00f9 <span class=\"_ _d\" id=\"cflshid_16758\"></span>basso, <span class=\"_ _4\" id=\"cflshid_16759\"></span>nell\u2019ambito <span class=\"_ _c\" id=\"cflshid_16760\"></span>del <span class=\"_ _d\" id=\"cflshid_16761\"></span>Gruppo, <span class=\"_ _4\" id=\"cflshid_16762\"></span>a <span class=\"_ _c\" id=\"cflshid_16763\"></span>cui <span class=\"_ _d\" id=\"cflshid_16764\"></span>l\u2019avviamento <span class=\"_ _d\" id=\"cflshid_16765\"></span>\u00e8 <span class=\"_ _4\" id=\"cflshid_16766\"></span>monitorato <span class=\"_ _c\" id=\"cflshid_16767\"></span>ai <span class=\"_ _d\" id=\"cflshid_16768\"></span>fini <span class=\"_ _d\" id=\"cflshid_16769\"></span>di <span class=\"_ _4\" id=\"cflshid_16770\"></span>gestione </span></div><div class=\"t m0 x32 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16771\">interna;</div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16772\"><span id=\"cflshid_16773\">b) </span><span class=\"_ _57\" id=\"cflshid_16774\">\u00a0</span><span class=\"ff6\" id=\"cflshid_16775\">non <span class=\"_ _a\" id=\"cflshid_16776\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_16777\"></span>pi\u00f9 <span class=\"_ _a\" id=\"cflshid_16778\"></span>ampio <span class=\"_ _a\" id=\"cflshid_16779\"></span>dei <span class=\"_ _a\" id=\"cflshid_16780\"></span>segmenti <span class=\"_ _a\" id=\"cflshid_16781\"></span>identificati <span class=\"_ _a\" id=\"cflshid_16782\"></span>sulla <span class=\"_ _a\" id=\"cflshid_16783\"></span>base <span class=\"_ _c\" id=\"cflshid_16784\"></span>dello <span class=\"_ _a\" id=\"cflshid_16785\"></span>schema <span class=\"_ _a\" id=\"cflshid_16786\"></span>di <span class=\"_ _a\" id=\"cflshid_16787\"></span>presentazione <span class=\"_ _a\" id=\"cflshid_16788\"></span>dell\u2019informativa <span class=\"_ _a\" id=\"cflshid_16789\"></span>di <span class=\"_ _a\" id=\"cflshid_16790\"></span>settore </span></div><div class=\"t m0 x32 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16791\">del Gruppo, determinati in base a quanto indicato dall\u2019<span class=\"_ _2\" id=\"cflshid_16792\"></span> IFRS 8 \u201cSettori Operativi\u201d.</div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16793\">Quando <span class=\"_ _a\" id=\"cflshid_16794\"></span>l\u2019avviamento <span class=\"_ _c\" id=\"cflshid_16795\"></span>costituisce <span class=\"_ _a\" id=\"cflshid_16796\"></span>parte <span class=\"_ _c\" id=\"cflshid_16797\"></span>di <span class=\"_ _c\" id=\"cflshid_16798\"></span>un\u2019unit\u00e0 <span class=\"_ _a\" id=\"cflshid_16799\"></span>generatrice <span class=\"_ _c\" id=\"cflshid_16800\"></span>di <span class=\"_ _a\" id=\"cflshid_16801\"></span>flussi <span class=\"_ _c\" id=\"cflshid_16802\"></span>(cosiddetto <span class=\"_ _c\" id=\"cflshid_16803\"></span>gruppo <span class=\"_ _a\" id=\"cflshid_16804\"></span>di <span class=\"_ _c\" id=\"cflshid_16805\"></span>unit\u00e0 <span class=\"_ _c\" id=\"cflshid_16806\"></span>generatrici <span class=\"_ _a\" id=\"cflshid_16807\"></span>di </div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16808\">flussi) e parte dell\u2019attivit\u00e0 interna a tale unit\u00e0 <span class=\"_ _3\" id=\"cflshid_16809\"></span>viene ceduta, l\u2019avviamento associato all\u2019attivit\u00e0 ceduta \u00e8 incluso nel </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_16810\">valore contabile dell\u2019attivit\u00e0 per determinare l\u2019utile o la perdita derivante dalla cessione. L<span class=\"_ _1\" id=\"cflshid_16811\"></span>\u2019avviamento ceduto in </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws4a\" id=\"cflshid_16812\">tali circostanze \u00e8 misurato sulla base dei valori relativi dell\u2019attivit\u00e0 ceduta e della porzione di unit\u00e0 mantenuta in </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16813\">essere.</div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16814\">Quando la cessione <span class=\"_ _a\" id=\"cflshid_16815\"></span>riguarda una <span class=\"_ _a\" id=\"cflshid_16816\"></span>societ\u00e0 controllata, la <span class=\"_ _a\" id=\"cflshid_16817\"></span>differenza tra il <span class=\"_ _a\" id=\"cflshid_16818\"></span>prezzo di cessione <span class=\"_ _a\" id=\"cflshid_16819\"></span>e le <span class=\"_ _a\" id=\"cflshid_16820\"></span>attivit\u00e0 nette pi\u00f9 <span class=\"_ _a\" id=\"cflshid_16821\"></span>le </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16822\">differenze di conversione accumulate e l\u2019avviamento \u00e8 rilevata a conto economico.</div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_16823\">P<span class=\"_ _2\" id=\"cflshid_16824\"></span>AR<span class=\"_ _0\" id=\"cflshid_16825\"></span>TECIP<span class=\"_ _2\" id=\"cflshid_16826\"></span>AZIONI IN<span class=\"_ _3\" id=\"cflshid_16827\"></span> COLLEGA<span class=\"_ _1\" id=\"cflshid_16828\"></span>TE </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16829\">Una collegata \u00e8 una societ\u00e0 sulla quale il <span class=\"_ _3\" id=\"cflshid_16830\"></span>Gruppo esercita un\u2019influenza notevole. Per influenza notevole si intende </div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16831\">il potere di partecipare alla determinazione delle politiche <span class=\"_ _3\" id=\"cflshid_16832\"></span>finanziarie e gestionali della partecipata senza averne il </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16833\">controllo o il controllo congiunto.</div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16834\"><span id=\"cflshid_16835\">Le <span class=\"_ _a\" id=\"cflshid_16836\"></span>considerazioni <span class=\"_ _a\" id=\"cflshid_16837\"></span>fatte <span class=\"_ _a\" id=\"cflshid_16838\"></span>per <span class=\"_ _a\" id=\"cflshid_16839\"></span>determinare <span class=\"_ _a\" id=\"cflshid_16840\"></span>l\u2019influenza <span class=\"_ _a\" id=\"cflshid_16841\"></span>notevole <span class=\"_ _a\" id=\"cflshid_16842\"></span>sono <span class=\"_ _a\" id=\"cflshid_16843\"></span>simili <span class=\"_ _a\" id=\"cflshid_16844\"></span>a <span class=\"_ _a\" id=\"cflshid_16845\"></span>quelle <span class=\"_ _a\" id=\"cflshid_16846\"></span>necessarie <span class=\"_ _a\" id=\"cflshid_16847\"></span>a <span class=\"_ _a\" id=\"cflshid_16848\"></span>determinare <span class=\"_ _a\" id=\"cflshid_16849\"></span>il <span class=\"_ _a\" id=\"cflshid_16850\"></span>con</span><span class=\"ff1\" id=\"cflshid_16851\">-</span></div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 ws77\" id=\"cflshid_16852\"><span id=\"cflshid_16853\">trollo sulle controllate. Le partecipazioni del Gruppo in societ\u00e0 collegate sono valutate con il metodo del patrimo</span><span class=\"ws0\" id=\"cflshid_16854\">-</span></div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16855\">nio netto.</div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_16856\">Con il metodo del patrimonio netto, la partecipazione in una societ\u00e0 collegata \u00e8 inizialmente rilevata al costo. Il </div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_16857\"><span id=\"cflshid_16858\">valore contabile della partecipazione \u00e8 aumentato o diminuito per rilevare la quota di pertinenza della partecipan</span><span class=\"ws0\" id=\"cflshid_16859\">-</span></div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16860\">te <span class=\"_ _c\" id=\"cflshid_16861\"></span>degli <span class=\"_ _c\" id=\"cflshid_16862\"></span>utili <span class=\"_ _c\" id=\"cflshid_16863\"></span>e <span class=\"_ _d\" id=\"cflshid_16864\"></span>delle <span class=\"_ _c\" id=\"cflshid_16865\"></span>perdite <span class=\"_ _c\" id=\"cflshid_16866\"></span>della <span class=\"_ _c\" id=\"cflshid_16867\"></span>partecipata <span class=\"_ _d\" id=\"cflshid_16868\"></span>realizzati <span class=\"_ _c\" id=\"cflshid_16869\"></span>dopo <span class=\"_ _c\" id=\"cflshid_16870\"></span>la <span class=\"_ _c\" id=\"cflshid_16871\"></span>data <span class=\"_ _d\" id=\"cflshid_16872\"></span>di <span class=\"_ _c\" id=\"cflshid_16873\"></span>acquisizione. <span class=\"_ _c\" id=\"cflshid_16874\"></span>L<span class=\"_ _2\" id=\"cflshid_16875\"></span>\u2019avviamento <span class=\"_ _d\" id=\"cflshid_16876\"></span>afferente <span class=\"_ _c\" id=\"cflshid_16877\"></span>alla </div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16878\">collegata \u00e8 incluso nel valore contabile della partecipazione e non \u00e8 soggetto ad una verifica separata di perdita di </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16879\"><span id=\"cflshid_16880\">valore (</span><span class=\"ffd\" id=\"cflshid_16881\">impairment</span><span id=\"cflshid_16882\">).</span></div><div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16883\">Il prospetto <span class=\"_ _a\" id=\"cflshid_16884\"></span>dell\u2019utile/(perdita) d\u2019esercizio <span class=\"_ _a\" id=\"cflshid_16885\"></span>riflette la quota <span class=\"_ _a\" id=\"cflshid_16886\"></span>di pertinenza <span class=\"_ _a\" id=\"cflshid_16887\"></span>del Gruppo <span class=\"_ _a\" id=\"cflshid_16888\"></span>del risultato <span class=\"_ _a\" id=\"cflshid_16889\"></span>d\u2019esercizio della </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws6b\" id=\"cflshid_16890\">societ\u00e0 collegata. Ogni cambiamento nelle altre componenti di Conto economico complessivo consolidato relativo </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_16891\">a queste partecipate \u00e8 presentato come parte del Conto economico complessivo consolidato del Gruppo. Inoltre, </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws84\" id=\"cflshid_16892\">nel caso in cui una societ\u00e0 collegata rilevi una variazione con diretta imputazione al patrimonio netto, il Gruppo </div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 wsb4\" id=\"cflshid_16893\">rileva la sua quota di pertinenza, ove applicabile, nel Prospetto dei movimenti del patrimonio netto consolidato. </div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws44\" id=\"cflshid_16902\"><span id=\"cflshid_16903\">Gli utili e le perdite non realizzate derivanti da transazioni tra il Gruppo e societ\u00e0 collegate, sono eliminati in pro</span><span class=\"ws0\" id=\"cflshid_16904\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16905\">porzione alla quota di partecipazione nelle collegate.</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws45\" id=\"cflshid_16906\">La quota aggregata di pertinenza del Gruppo del risultato d\u2019esercizio delle societ\u00e0 collegate \u00e8 rilevata nel prospetto </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 wsde\" id=\"cflshid_16907\">dell\u2019utile/(perdita) d\u2019esercizio dopo il risultato operativo e rappresenta il risultato al netto delle imposte e delle </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16908\">quote spettanti agli altri azionisti della collegata.</div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 wsae\" id=\"cflshid_16909\">Il bilancio delle societ\u00e0 collegate \u00e8 predisposto alla stessa data di chiusura del bilancio del Gruppo. Ove necessario, </div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16910\">il bilancio \u00e8 rettificato per uniformarlo ai principi contabili di Gruppo.</div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws8d\" id=\"cflshid_16911\">Successivamente all\u2019applicazione del metodo del patrimonio netto, il Gruppo valuta se sia necessario riconoscere </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws50\" id=\"cflshid_16912\">una perdita di valore della propria partecipazione nelle societ\u00e0 collegate. Il Gruppo valuta a ogni data di bilancio </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_16913\">se vi siano evidenze obiettive che le partecipazioni nelle societ\u00e0 collegate abbiano subito una perdita di valore. In </div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16914\">tal <span class=\"_ _a\" id=\"cflshid_16915\"></span>caso, <span class=\"_ _c\" id=\"cflshid_16916\"></span>il <span class=\"_ _c\" id=\"cflshid_16917\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_16918\"></span>calcola <span class=\"_ _c\" id=\"cflshid_16919\"></span>l\u2019ammontare <span class=\"_ _c\" id=\"cflshid_16920\"></span>della <span class=\"_ _c\" id=\"cflshid_16921\"></span>perdita <span class=\"_ _c\" id=\"cflshid_16922\"></span>come <span class=\"_ _c\" id=\"cflshid_16923\"></span>differenza <span class=\"_ _c\" id=\"cflshid_16924\"></span>tra <span class=\"_ _a\" id=\"cflshid_16925\"></span>il <span class=\"_ _c\" id=\"cflshid_16926\"></span>valore <span class=\"_ _c\" id=\"cflshid_16927\"></span>recuperabile <span class=\"_ _c\" id=\"cflshid_16928\"></span>della <span class=\"_ _c\" id=\"cflshid_16929\"></span>collegata <span class=\"_ _c\" id=\"cflshid_16930\"></span>e </div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16931\">il <span class=\"_ _a\" id=\"cflshid_16932\"></span>valore <span class=\"_ _c\" id=\"cflshid_16933\"></span>di <span class=\"_ _c\" id=\"cflshid_16934\"></span>iscrizione <span class=\"_ _c\" id=\"cflshid_16935\"></span>della <span class=\"_ _c\" id=\"cflshid_16936\"></span>stessa <span class=\"_ _c\" id=\"cflshid_16937\"></span>nel <span class=\"_ _c\" id=\"cflshid_16938\"></span>proprio <span class=\"_ _c\" id=\"cflshid_16939\"></span>bilancio, <span class=\"_ _a\" id=\"cflshid_16940\"></span>rilevando <span class=\"_ _c\" id=\"cflshid_16941\"></span>tale <span class=\"_ _c\" id=\"cflshid_16942\"></span>differenza <span class=\"_ _c\" id=\"cflshid_16943\"></span>nel <span class=\"_ _c\" id=\"cflshid_16944\"></span>prospetto <span class=\"_ _c\" id=\"cflshid_16945\"></span>dell\u2019utile/(perdita) </div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16946\">d\u2019esercizio nella voce \u201cEffetti della valutazione delle partecipazioni con il metodo del patrimonio netto\u201d.</div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16947\">All\u2019atto <span class=\"_ _a\" id=\"cflshid_16948\"></span>della <span class=\"_ _a\" id=\"cflshid_16949\"></span>perdita <span class=\"_ _a\" id=\"cflshid_16950\"></span>dell\u2019influenza <span class=\"_ _a\" id=\"cflshid_16951\"></span>notevole <span class=\"_ _c\" id=\"cflshid_16952\"></span>su <span class=\"_ _a\" id=\"cflshid_16953\"></span>una <span class=\"_ _a\" id=\"cflshid_16954\"></span>societ\u00e0 <span class=\"_ _a\" id=\"cflshid_16955\"></span>collegata, <span class=\"_ _c\" id=\"cflshid_16956\"></span>il <span class=\"_ _a\" id=\"cflshid_16957\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_16958\"></span>valuta <span class=\"_ _a\" id=\"cflshid_16959\"></span>e <span class=\"_ _a\" id=\"cflshid_16960\"></span>rileva <span class=\"_ _c\" id=\"cflshid_16961\"></span>la <span class=\"_ _a\" id=\"cflshid_16962\"></span>partecipazione </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsde\" id=\"cflshid_16963\"><span id=\"cflshid_16964\">residua al </span><span class=\"ffd\" id=\"cflshid_16965\"><span id=\"cflshid_16966\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_16967\">. <span class=\"_ _c\" id=\"cflshid_16968\"></span>La <span class=\"_ _d\" id=\"cflshid_16969\"></span>differenza <span class=\"_ _d\" id=\"cflshid_16970\"></span>tra <span class=\"_ _d\" id=\"cflshid_16971\"></span>il <span class=\"_ _d\" id=\"cflshid_16972\"></span>valore <span class=\"_ _d\" id=\"cflshid_16973\"></span>di <span class=\"_ _d\" id=\"cflshid_16974\"></span>carico <span class=\"_ _d\" id=\"cflshid_16975\"></span>della <span class=\"_ _c\" id=\"cflshid_16976\"></span>partecipazione <span class=\"_ _d\" id=\"cflshid_16977\"></span>alla <span class=\"_ _d\" id=\"cflshid_16978\"></span>data <span class=\"_ _d\" id=\"cflshid_16979\"></span>di <span class=\"_ _d\" id=\"cflshid_16980\"></span>perdita <span class=\"_ _d\" id=\"cflshid_16981\"></span>dell\u2019influenza </span></span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16982\"><span id=\"cflshid_16983\">notevole e il </span><span class=\"ffd\" id=\"cflshid_16984\">fair value</span><span id=\"cflshid_16985\"> della partecipazione residua e dei corrispettivi ricevuti \u00e8 rilevata nel conto economico.</span></div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_16986\">OPERAZIONI UNDER<span class=\"_ _0\" id=\"cflshid_16987\"></span> COMMON CONTROL</div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16988\">Le operazioni di <span class=\"_ _a\" id=\"cflshid_16989\"></span>aggregazione che coinvolgono <span class=\"_ _a\" id=\"cflshid_16990\"></span>soggetti sottoposti <span class=\"_ _a\" id=\"cflshid_16991\"></span>a comune controllo, <span class=\"_ _a\" id=\"cflshid_16992\"></span>aventi finalit\u00e0 meramente </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_16993\"><span id=\"cflshid_16994\">riorganizzativa, sono rilevate in continuit\u00e0 di valori contabili <span class=\"_ _3\" id=\"cflshid_16995\"></span>nei bilanci delle societ\u00e0 coinvolte, senza la rilevazio</span><span class=\"ws0\" id=\"cflshid_16996\">-</span></div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16997\">ne di effetti economici.</div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_16998\">A<span class=\"_ _1\" id=\"cflshid_16999\"></span>TTIVIT\u00c0 IMMA<span class=\"_ _1\" id=\"cflshid_17000\"></span>TERIALI</div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws5b\" id=\"cflshid_17001\"><span id=\"cflshid_17002\">Le <span class=\"_ _0\" id=\"cflshid_17003\"></span>Attivit\u00e0 immateriali sono iscritte nell\u2019attivo al costo di acquisto quando \u00e8 probabile che l\u2019uso dell\u2019attivit\u00e0 gene</span><span class=\"ws0\" id=\"cflshid_17004\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17005\">rer\u00e0 benefici economici futuri e quando il costo dell\u2019attivit\u00e0 pu\u00f2 essere determinato in modo attendibile.</div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17006\">Le <span class=\"_ _1\" id=\"cflshid_17007\"></span>Attivit\u00e0 immateriali <span class=\"_ _0\" id=\"cflshid_17008\"></span>acquisite <span class=\"_ _0\" id=\"cflshid_17009\"></span>attraverso operazioni <span class=\"_ _0\" id=\"cflshid_17010\"></span>di <span class=\"_ _0\" id=\"cflshid_17011\"></span>aggregazione <span class=\"_ _3\" id=\"cflshid_17012\"></span>di <span class=\"_ _0\" id=\"cflshid_17013\"></span>imprese sono <span class=\"_ _0\" id=\"cflshid_17014\"></span>iscritte <span class=\"_ _0\" id=\"cflshid_17015\"></span>al <span class=\"_ _3\" id=\"cflshid_17016\"></span>valore <span class=\"_ _3\" id=\"cflshid_17017\"></span>equo <span class=\"_ _0\" id=\"cflshid_17018\"></span>definito<span class=\"_ _a\" id=\"cflshid_17019\"></span></div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17020\">alla <span class=\"_ _a\" id=\"cflshid_17021\"></span>data <span class=\"_ _a\" id=\"cflshid_17022\"></span>di acquisizione, <span class=\"_ _a\" id=\"cflshid_17023\"></span>se <span class=\"_ _a\" id=\"cflshid_17024\"></span>tale <span class=\"_ _a\" id=\"cflshid_17025\"></span>valore <span class=\"_ _a\" id=\"cflshid_17026\"></span>pu\u00f2 <span class=\"_ _a\" id=\"cflshid_17027\"></span>essere <span class=\"_ _a\" id=\"cflshid_17028\"></span>determinato <span class=\"_ _a\" id=\"cflshid_17029\"></span>in <span class=\"_ _a\" id=\"cflshid_17030\"></span>modo <span class=\"_ _a\" id=\"cflshid_17031\"></span>attendibile. <span class=\"_ _a\" id=\"cflshid_17032\"></span>Le <span class=\"_ _a\" id=\"cflshid_17033\"></span>attivit\u00e0 immateriali <span class=\"_ _a\" id=\"cflshid_17034\"></span>prodotte<span class=\"_ _a\" id=\"cflshid_17035\"></span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 lsc ws0\" id=\"cflshid_17036\">internamente non sono capitalizzate e si rilevano nel conto economico dell\u2019esercizio in cui sono state sostenute.</div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17037\">Le Attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_17038\"></span>immateriali <span class=\"_ _c\" id=\"cflshid_17039\"></span>a <span class=\"_ _d\" id=\"cflshid_17040\"></span>vita <span class=\"_ _c\" id=\"cflshid_17041\"></span>utile <span class=\"_ _c\" id=\"cflshid_17042\"></span>definita <span class=\"_ _d\" id=\"cflshid_17043\"></span>sono <span class=\"_ _c\" id=\"cflshid_17044\"></span>ammortizzate <span class=\"_ _c\" id=\"cflshid_17045\"></span>a <span class=\"_ _d\" id=\"cflshid_17046\"></span>quote <span class=\"_ _c\" id=\"cflshid_17047\"></span>costanti <span class=\"_ _c\" id=\"cflshid_17048\"></span>lungo <span class=\"_ _c\" id=\"cflshid_17049\"></span>la <span class=\"_ _d\" id=\"cflshid_17050\"></span>loro <span class=\"_ _c\" id=\"cflshid_17051\"></span>vita <span class=\"_ _c\" id=\"cflshid_17052\"></span>utile <span class=\"_ _d\" id=\"cflshid_17053\"></span>stimata <span class=\"_ _c\" id=\"cflshid_17054\"></span>e </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 wsc3\" id=\"cflshid_17055\"><span id=\"cflshid_17056\">sottoposte a test di ricuperabilit\u00e0 (</span><span class=\"ffd\" id=\"cflshid_17057\">impairment test</span><span id=\"cflshid_17058\">) ogni volta che vi siano indicazioni di una possibile perdita di </span></div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17059\">valore, seguendo le regole nel seguito descritte.</div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17060\">La vita <span class=\"_ _3\" id=\"cflshid_17061\"></span>utile residua <span class=\"_ _3\" id=\"cflshid_17062\"></span>viene riesaminata <span class=\"_ _3\" id=\"cflshid_17063\"></span>alla fine <span class=\"_ _3\" id=\"cflshid_17064\"></span>di ciascun esercizio <span class=\"_ _0\" id=\"cflshid_17065\"></span>o pi\u00f9 frequentemente <span class=\"_ _3\" id=\"cflshid_17066\"></span>se necessario. <span class=\"_ _0\" id=\"cflshid_17067\"></span>V<span class=\"_ _2\" id=\"cflshid_17068\"></span>ariazioni </div><div class=\"t m0 x3 h6 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17069\"><span id=\"cflshid_17070\">della vita <span class=\"_ _a\" id=\"cflshid_17071\"></span>utile <span class=\"_ _a\" id=\"cflshid_17072\"></span>attesa <span class=\"_ _a\" id=\"cflshid_17073\"></span>o <span class=\"_ _a\" id=\"cflshid_17074\"></span>delle modalit\u00e0 <span class=\"_ _a\" id=\"cflshid_17075\"></span>con <span class=\"_ _a\" id=\"cflshid_17076\"></span>cui <span class=\"_ _a\" id=\"cflshid_17077\"></span>i futuri <span class=\"_ _a\" id=\"cflshid_17078\"></span>benefici <span class=\"_ _a\" id=\"cflshid_17079\"></span>economici <span class=\"_ _a\" id=\"cflshid_17080\"></span>legati <span class=\"_ _a\" id=\"cflshid_17081\"></span>all\u2019attivit\u00e0 immateriale <span class=\"_ _a\" id=\"cflshid_17082\"></span>sono <span class=\"_ _a\" id=\"cflshid_17083\"></span>con</span><span class=\"ff1\" id=\"cflshid_17084\">-</span></div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17085\">seguiti dal Gruppo sono rilevate <span class=\"_ _3\" id=\"cflshid_17086\"></span>modificando il periodo e/o il metodo di <span class=\"_ _3\" id=\"cflshid_17087\"></span>ammortamento e trattate come modifiche </div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17096\">delle <span class=\"_ _a\" id=\"cflshid_17097\"></span>stime <span class=\"_ _a\" id=\"cflshid_17098\"></span>contabili. <span class=\"_ _a\" id=\"cflshid_17099\"></span>Le <span class=\"_ _a\" id=\"cflshid_17100\"></span>quote <span class=\"_ _c\" id=\"cflshid_17101\"></span>d\u2019ammortamento <span class=\"_ _a\" id=\"cflshid_17102\"></span>delle Attivit\u00e0 immateriali <span class=\"_ _c\" id=\"cflshid_17103\"></span>con <span class=\"_ _a\" id=\"cflshid_17104\"></span>vita <span class=\"_ _a\" id=\"cflshid_17105\"></span>definita <span class=\"_ _a\" id=\"cflshid_17106\"></span>sono <span class=\"_ _a\" id=\"cflshid_17107\"></span>rilevate <span class=\"_ _c\" id=\"cflshid_17108\"></span>a <span class=\"_ _a\" id=\"cflshid_17109\"></span>conto </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17110\">economico nella categoria di costo coerente con la funzione dell\u2019attivit\u00e0 immateriale.</div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_17111\">Un\u2019attivit\u00e0 immateriale viene eliminata al momento della dismissione (ossia, alla data in cui l\u2019acquirente ne ottiene </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17112\">il controllo) o <span class=\"_ _a\" id=\"cflshid_17113\"></span>quando non <span class=\"_ _a\" id=\"cflshid_17114\"></span>ci si attendono <span class=\"_ _a\" id=\"cflshid_17115\"></span>benefici economici futuri <span class=\"_ _a\" id=\"cflshid_17116\"></span>dal suo <span class=\"_ _a\" id=\"cflshid_17117\"></span>utilizzo o dismissione. <span class=\"_ _a\" id=\"cflshid_17118\"></span>Qualsiasi utile </div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17119\"><span id=\"cflshid_17120\">o perdita derivante dall\u2019eliminazione <span class=\"_ _3\" id=\"cflshid_17121\"></span>dell\u2019attivit\u00e0 (calcolata come differenza <span class=\"_ _3\" id=\"cflshid_17122\"></span>tra il corrispettivo netto <span class=\"_ _3\" id=\"cflshid_17123\"></span>della dismis</span><span class=\"ff1\" id=\"cflshid_17124\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17125\">sione e il valore contabile dell\u2019attivit\u00e0) \u00e8 inclusa nel conto economico.</div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17126\">La stima della vita utile delle <span class=\"_ _0\" id=\"cflshid_17127\"></span>Attivit\u00e0 immateriali a vita utile definita \u00e8 la seguente:</div><div class=\"t m0 x44 h11 y20d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_17128\">Anni</div><div class=\"t m0 x3 h2 y3bb ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17129\"><span id=\"cflshid_17130\">Marchi</span><span class=\"_ _178\" id=\"cflshid_17131\">\u00a0</span><span id=\"cflshid_17132\">18</span></div><div class=\"t m0 x3 h2 y3bc ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17133\"><span id=\"cflshid_17134\">Software</span><span class=\"_ _179\" id=\"cflshid_17135\">\u00a0</span><span class=\"ff1\" id=\"cflshid_17136\">3-5</span></div><div class=\"t m0 x3 h2 y3bd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17137\"><span id=\"cflshid_17138\">Licenze</span><span class=\"_ _178\" id=\"cflshid_17139\">\u00a0</span><span id=\"cflshid_17140\">5</span></div><div class=\"t m0 x3 h2 y3be ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17141\"><span id=\"cflshid_17142\">Altre immobilizzazioni immateriali</span><span class=\"_ _17a\" id=\"cflshid_17143\">\u00a0</span><span id=\"cflshid_17144\">3-12</span></div><div class=\"t m0 x3 h9 y59 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17145\">Concessioni, licenze e marchi</div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17146\">La voce, classificata <span class=\"_ _3\" id=\"cflshid_17147\"></span>all\u2019interno delle <span class=\"_ _2\" id=\"cflshid_17148\"></span>Attivit\u00e0 immateriali, accoglie i <span class=\"_ _3\" id=\"cflshid_17149\"></span>costi sostenuti per <span class=\"_ _3\" id=\"cflshid_17150\"></span>la registrazione dei <span class=\"_ _3\" id=\"cflshid_17151\"></span>marchi </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17152\">del Gruppo.</div><div class=\"t m0 x3 h9 y5d ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17153\">Costi di ricerca e sviluppo</div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsca\" id=\"cflshid_17154\"><span id=\"cflshid_17155\">I costi di ricerca sono imputati nel conto economico dell\u2019esercizio in cui sono sostenuti. I costi di sviluppo soste</span><span class=\"ws0\" id=\"cflshid_17156\">-</span></div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 wsd1\" id=\"cflshid_17157\">nuti in relazione ad un determinato progetto sono rilevati come attivit\u00e0 immateriali quando il Gruppo \u00e8 in grado </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17158\">di dimostrare: </div><div class=\"t m0 x31 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17159\"><span id=\"cflshid_17160\">\u00a0<span class=\"_ _45\" id=\"cflshid_17161\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17162\">\u00a0</span><span class=\"ws4e\" id=\"cflshid_17163\">la possibilit\u00e0 tecnica di completare l\u2019attivit\u00e0 immateriale, di modo che sia disponibile all\u2019utilizzo o alla vendita;</span></div><div class=\"t m0 x31 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17164\"><span id=\"cflshid_17165\">\u00a0<span class=\"_ _45\" id=\"cflshid_17166\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17167\">\u00a0</span><span id=\"cflshid_17168\">l\u2019intenzione di completare l\u2019attivit\u00e0 e la propria capacit\u00e0 ed intenzione di utilizzarla o venderla;</span></div><div class=\"t m0 x31 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17169\"><span id=\"cflshid_17170\">\u00a0<span class=\"_ _45\" id=\"cflshid_17171\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17172\">\u00a0</span><span class=\"ff6\" id=\"cflshid_17173\">le <span class=\"_ _a\" id=\"cflshid_17174\"></span>modalit\u00e0 <span class=\"_ _a\" id=\"cflshid_17175\"></span>con <span class=\"_ _a\" id=\"cflshid_17176\"></span>cui <span class=\"_ _a\" id=\"cflshid_17177\"></span>l\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_17178\"></span>generer\u00e0 <span class=\"_ _a\" id=\"cflshid_17179\"></span>benefici <span class=\"_ _a\" id=\"cflshid_17180\"></span>economici <span class=\"_ _a\" id=\"cflshid_17181\"></span>futuri <span class=\"_ _a\" id=\"cflshid_17182\"></span>(proventi <span class=\"_ _c\" id=\"cflshid_17183\"></span>originati <span class=\"_ _a\" id=\"cflshid_17184\"></span>dalla <span class=\"_ _a\" id=\"cflshid_17185\"></span>vendita <span class=\"_ _a\" id=\"cflshid_17186\"></span>di <span class=\"_ _c\" id=\"cflshid_17187\"></span>prodotti <span class=\"_ _a\" id=\"cflshid_17188\"></span>o </span></div><div class=\"t m0 x32 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17189\">servizi, risparmi di costo o altri benefici derivanti dall\u2019utilizzo dell\u2019attivit\u00e0);</div><div class=\"t m0 x31 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17190\"><span id=\"cflshid_17191\">\u00a0<span class=\"_ _45\" id=\"cflshid_17192\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17193\">\u00a0</span><span id=\"cflshid_17194\">la disponibilit\u00e0 di risorse per completare l\u2019attivit\u00e0;</span></div><div class=\"t m0 x31 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17195\"><span id=\"cflshid_17196\">\u00a0<span class=\"_ _45\" id=\"cflshid_17197\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17198\">\u00a0</span><span id=\"cflshid_17199\">la capacit\u00e0 di valutare in modo attendibile il costo attribuibile all\u2019attivit\u00e0 durante lo sviluppo.</span></div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 lsc ws78\" id=\"cflshid_17200\">Dopo la rilevazione iniziale, le attivit\u00e0 di sviluppo sono valutate al costo decrementato degli ammortamenti o delle </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 lsc ws46\" id=\"cflshid_17201\"><span id=\"cflshid_17202\">perdite di valore cumulate. L<span class=\"_ _2\" id=\"cflshid_17203\"></span>\u2019ammortamento dell\u2019attivit\u00e0 inizia nel momento in cui lo sviluppo \u00e8 completato e l\u2019atti</span><span class=\"ls0 ws0\" id=\"cflshid_17204\">-</span></div><div class=\"t m0 x3 h6 y78 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17205\"><span id=\"cflshid_17206\">vit\u00e0 <span class=\"_ _0\" id=\"cflshid_17207\"></span>\u00e8 disponibile <span class=\"_ _0\" id=\"cflshid_17208\"></span>all\u2019uso. <span class=\"_ _3\" id=\"cflshid_17209\"></span>Le <span class=\"_ _3\" id=\"cflshid_17210\"></span>attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_17211\"></span>di sviluppo <span class=\"_ _0\" id=\"cflshid_17212\"></span>sono <span class=\"_ _3\" id=\"cflshid_17213\"></span>ammortizzate <span class=\"_ _0\" id=\"cflshid_17214\"></span>con riferimento <span class=\"_ _0\" id=\"cflshid_17215\"></span>al <span class=\"_ _3\" id=\"cflshid_17216\"></span>periodo <span class=\"_ _3\" id=\"cflshid_17217\"></span>dei <span class=\"_ _0\" id=\"cflshid_17218\"></span>benefici attesi. <span class=\"_ _0\" id=\"cflshid_17219\"></span>Du</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_17220\">-</span></div><div class=\"t m0 x3 h6 y69 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17221\"><span id=\"cflshid_17222\">rante il periodo <span class=\"_ _3\" id=\"cflshid_17223\"></span>di sviluppo l\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_17224\"></span>\u00e8 oggetto di verifica <span class=\"_ _3\" id=\"cflshid_17225\"></span>annuale dell\u2019eventuale perdita <span class=\"_ _3\" id=\"cflshid_17226\"></span>di valore (</span><span class=\"ffd ws0\" id=\"cflshid_17227\">impairment test</span><span class=\"ff1\" id=\"cflshid_17228\">).</span></div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_17229\">IMMOBILI,<span class=\"_ _0\" id=\"cflshid_17230\"></span> IMPIANTI E<span class=\"_ _3\" id=\"cflshid_17231\"></span> MACCHINARI</div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_17232\">Gli Immobili, impianti e macchinari acquisiti separatamente sono rilevati al costo storico, comprensivo dei costi </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_17233\">accessori direttamente imputabili e necessari alla messa in funzione del bene per l\u2019uso per cui \u00e8 stato acquistato. </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_17234\"><span id=\"cflshid_17235\">T<span class=\"_ _2\" id=\"cflshid_17236\"></span>ale costo include gli oneri per la sostituzione di parte di macchinari ed impianti nel momento in cui sono soste</span><span class=\"ws0\" id=\"cflshid_17237\">-</span></div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17238\">nuti, se conformi ai criteri di rilevazione. </div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_17247\"><span id=\"cflshid_17248\">Con riferimento ai fabbricati, il costo storico \u00e8 rappresentato dal </span><span class=\"ffd\" id=\"cflshid_17249\">fair value</span><span id=\"cflshid_17250\"> determinato alla data di transizione agli </span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 wsac\" id=\"cflshid_17251\">IFRS (1\u00b0 gennaio 2008), come consentito dall\u2019IFRS 1, ed esposto al netto di ammortamenti e eventuali perdite di </div>valore.<div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 wsef\" id=\"cflshid_17253\">Gli Immobili, impianti e macchinari acquisiti attraverso operazioni di aggregazione di imprese sono rilevati al </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17254\">valore equo determinato alla data di acquisizione.</div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws8e\" id=\"cflshid_17255\">I costi per migliorie, ammodernamento e trasformazione delle attivit\u00e0 materiali sono rilevati all\u2019attivo patrimoniale </div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17256\">quando \u00e8 probabile che incrementino i benefici economici futuri attesi dal bene.</div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_17257\">Le spese di manutenzione e riparazione, che non siano suscettibili di valorizzare e/o prolungare la vita residua dei </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17258\">beni, sono spesate nell\u2019esercizio in cui sono sostenute; in caso contrario vengono capitalizzate.</div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_17259\"><span id=\"cflshid_17260\">Gli Immobili, impianti e macchinari sono esposti al netto dei relativi ammortamenti accumulati e di eventuali per</span><span class=\"ws0\" id=\"cflshid_17261\">-</span></div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_17262\">dite di valore determinate secondo le modalit\u00e0 descritte nel seguito. L<span class=\"_ _2\" id=\"cflshid_17263\"></span>\u2019ammortamento \u00e8 calcolato in quote costanti </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws4e\" id=\"cflshid_17264\">in base alla vita utile stimata del bene per l\u2019impresa, intesa come la stima del periodo in cui l\u2019attivit\u00e0 sar\u00e0 utilizzata. </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_17265\">L<span class=\"_ _2\" id=\"cflshid_17266\"></span>\u2019ammortamento delle attivit\u00e0 materiali ha inizio quando il bene \u00e8 pronto all\u2019uso, ossia quando \u00e8 nel luogo e nelle </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17267\">condizioni necessari perch\u00e9 sia in grado di operare secondo le modalit\u00e0 programmate.</div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws81\" id=\"cflshid_17268\">Il valore da ammortizzare \u00e8 rappresentato dal valore di iscrizione ridotto del presumibile valore netto di cessione </div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17269\">al <span class=\"_ _a\" id=\"cflshid_17270\"></span>termine <span class=\"_ _c\" id=\"cflshid_17271\"></span>della <span class=\"_ _c\" id=\"cflshid_17272\"></span>sua <span class=\"_ _c\" id=\"cflshid_17273\"></span>vita <span class=\"_ _c\" id=\"cflshid_17274\"></span>utile, <span class=\"_ _c\" id=\"cflshid_17275\"></span>se <span class=\"_ _c\" id=\"cflshid_17276\"></span>significativo <span class=\"_ _a\" id=\"cflshid_17277\"></span>e <span class=\"_ _c\" id=\"cflshid_17278\"></span>ragionevolmente <span class=\"_ _c\" id=\"cflshid_17279\"></span>determinabile. <span class=\"_ _c\" id=\"cflshid_17280\"></span>Eventuali <span class=\"_ _c\" id=\"cflshid_17281\"></span>modifiche <span class=\"_ _c\" id=\"cflshid_17282\"></span>al <span class=\"_ _c\" id=\"cflshid_17283\"></span>piano <span class=\"_ _a\" id=\"cflshid_17284\"></span>di </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws71\" id=\"cflshid_17285\"><span id=\"cflshid_17286\">ammortamento, derivanti da revisione della vita utile dell\u2019asset, del valore residuo ovvero delle modalit\u00e0 di otteni</span><span class=\"ws0\" id=\"cflshid_17287\">-</span></div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17288\">mento dei benefici economici dell\u2019attivit\u00e0, sono rilevate prospetticamente.</div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws99\" id=\"cflshid_17289\">Le migliorie non rimovibili operate su beni condotti in leasing sono ammortizzate lungo la minore tra la vita utile </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17290\">delle migliorie stesse e la durata del leasing.</div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17291\">La stima della vita utile delle principali classi di attivit\u00e0 materiali \u00e8 la seguente:</div><div class=\"t m0 x44 h11 y18b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_17292\">Anni</div><div class=\"t m0 x3 h2 y3bf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17293\"><span id=\"cflshid_17294\">Fabbricati </span><span class=\"_ _17b\" id=\"cflshid_17295\">\u00a0</span><span id=\"cflshid_17296\">33</span></div><div class=\"t m0 x3 h2 y3c0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17297\"><span id=\"cflshid_17298\">(di cui Migliorie su beni di terzi)</span><span class=\"_ _17c\" id=\"cflshid_17299\">\u00a0</span><span class=\"ff6\" id=\"cflshid_17300\">In base alla durata del contratto di affitto</span></div><div class=\"t m0 x3 h2 y3c1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17301\"><span id=\"cflshid_17302\">Impianti e macchinari</span><span class=\"_ _49\" id=\"cflshid_17303\">\u00a0</span><span id=\"cflshid_17304\">8</span></div><div class=\"t m0 x3 h2 y3c2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17305\"><span id=\"cflshid_17306\">Attrezzature industriali e commerciali</span><span class=\"_ _17d\" id=\"cflshid_17307\">\u00a0</span><span id=\"cflshid_17308\">4</span></div><div class=\"t m0 x3 h2 y3c3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17309\"><span id=\"cflshid_17310\">Altri beni</span><span class=\"_ _17e\" id=\"cflshid_17311\">\u00a0</span><span id=\"cflshid_17312\">4-8</span></div><div class=\"t m0 x3 h6 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17313\"><span id=\"cflshid_17314\">Qualora <span class=\"_ _3\" id=\"cflshid_17315\"></span>componenti di <span class=\"_ _0\" id=\"cflshid_17316\"></span>Immobili, impianti <span class=\"_ _0\" id=\"cflshid_17317\"></span>e macchinari <span class=\"_ _0\" id=\"cflshid_17318\"></span>abbiano differenti <span class=\"_ _0\" id=\"cflshid_17319\"></span>vite utili, <span class=\"_ _0\" id=\"cflshid_17320\"></span>tali componenti <span class=\"_ _0\" id=\"cflshid_17321\"></span>sono contabi</span><span class=\"ff1\" id=\"cflshid_17322\">-</span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_17323\">lizzate separatamente. I terreni, sia liberi da costruzioni sia annessi a fabbricati, sono rilevati separatamente e non </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17324\">sono ammortizzati in quanto elementi a vita utile illimitata.</div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17325\">Il valore contabile degli Immobili, <span class=\"_ _a\" id=\"cflshid_17326\"></span>impianti e macchinari \u00e8 sottoposto a <span class=\"_ _a\" id=\"cflshid_17327\"></span>verifica, per rilevarne eventuali perdite di </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws54\" id=\"cflshid_17328\">valore, qualora eventi o cambiamenti di situazione indichino che il valore di carico non possa essere recuperato, </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17329\">seguendo le regole nel seguito descritte. </div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17330\">Il valore contabile di un <span class=\"_ _3\" id=\"cflshid_17331\"></span>elemento di Immobili, impianti e <span class=\"_ _3\" id=\"cflshid_17332\"></span>macchinari ed ogni componente significativo <span class=\"_ _3\" id=\"cflshid_17333\"></span>inizialmente </div>rilevato \u00e8 eliminato al momento della dismissione (cio\u00e8 alla data in cui l\u2019acquirente ne ottiene il controllo) o quando<div class=\"t m0 x3 h6 y3 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17343\"><span id=\"cflshid_17344\">non ci <span class=\"_ _a\" id=\"cflshid_17345\"></span>si attende alcun <span class=\"_ _a\" id=\"cflshid_17346\"></span>beneficio economico <span class=\"_ _a\" id=\"cflshid_17347\"></span>futuro dal <span class=\"_ _a\" id=\"cflshid_17348\"></span>suo utilizzo <span class=\"_ _a\" id=\"cflshid_17349\"></span>o dismissione. L<span class=\"_ _0\" id=\"cflshid_17350\"></span>\u2019utile/perdita che emerge al <span class=\"_ _a\" id=\"cflshid_17351\"></span>mo</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_17352\">-</span></div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17353\">mento dell\u2019eliminazione contabile dell\u2019attivit\u00e0 (calcolato come differenza tra il valore netto <span class=\"_ _3\" id=\"cflshid_17354\"></span>contabile dell\u2019attivit\u00e0 ed </div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 lsc ws0\" id=\"cflshid_17355\">il corrispettivo percepito) \u00e8 rilevato a conto economico quando l\u2019elemento \u00e8 eliminato contabilmente.</div><div class=\"t m0 x3 h9 y73 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17356\">Collezione storica</div><div class=\"t m0 x3 h6 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17357\"><span id=\"cflshid_17358\">La Societ\u00e0 mantiene per <span class=\"_ _a\" id=\"cflshid_17359\"></span>ogni collezione, un capo <span class=\"_ _a\" id=\"cflshid_17360\"></span>per ogni articolo considerato <span class=\"_ _a\" id=\"cflshid_17361\"></span>significativo e vendibile. T<span class=\"_ _0\" id=\"cflshid_17362\"></span>ali pro</span><span class=\"ff1\" id=\"cflshid_17363\">-</span></div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17364\">dotti vengono utilizzati come fonte di ispirazione dall\u2019ufficio stile nella fase di creazione delle nuove collezioni.</div><div class=\"t m0 x3 h7 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17365\">T<span class=\"_ _2\" id=\"cflshid_17366\"></span>ali <span class=\"_ _a\" id=\"cflshid_17367\"></span>beni <span class=\"_ _a\" id=\"cflshid_17368\"></span>sono <span class=\"_ _a\" id=\"cflshid_17369\"></span>classificati <span class=\"_ _a\" id=\"cflshid_17370\"></span>nella <span class=\"_ _a\" id=\"cflshid_17371\"></span>voce <span class=\"_ _a\" id=\"cflshid_17372\"></span>Immobili, <span class=\"_ _a\" id=\"cflshid_17373\"></span>impianti <span class=\"_ _a\" id=\"cflshid_17374\"></span>e <span class=\"_ _a\" id=\"cflshid_17375\"></span>macchinari, sono <span class=\"_ _a\" id=\"cflshid_17376\"></span>iscritti <span class=\"_ _a\" id=\"cflshid_17377\"></span>al <span class=\"_ _a\" id=\"cflshid_17378\"></span>costo <span class=\"_ _a\" id=\"cflshid_17379\"></span>storico <span class=\"_ _a\" id=\"cflshid_17380\"></span>di <span class=\"_ _a\" id=\"cflshid_17381\"></span>produzione </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17382\">e sono ammortizzati in 10 anni.</div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws4c\" id=\"cflshid_17383\"><span id=\"cflshid_17384\">Gli incrementi nel valore di tali beni sono contabilizzati nel conto economico nella voce Incrementi di immobiliz</span><span class=\"ws0\" id=\"cflshid_17385\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17386\">zazioni per lavori interni.</div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_17387\">INVESTIMENTI IMMOBILIARI</div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17388\"><span id=\"cflshid_17389\">Le </span><span class=\"_ _4\" id=\"cflshid_17390\">\u00a0</span><span id=\"cflshid_17391\">attivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_17392\">\u00a0</span><span id=\"cflshid_17393\">materiali </span><span class=\"_ _7\" id=\"cflshid_17394\">\u00a0</span><span id=\"cflshid_17395\">detenute </span><span class=\"_ _4\" id=\"cflshid_17396\">\u00a0</span><span id=\"cflshid_17397\">a </span><span class=\"_ _7\" id=\"cflshid_17398\">\u00a0</span><span id=\"cflshid_17399\">fini </span><span class=\"_ _4\" id=\"cflshid_17400\">\u00a0</span><span id=\"cflshid_17401\">di </span><span class=\"_ _7\" id=\"cflshid_17402\">\u00a0</span><span id=\"cflshid_17403\">reddito </span><span class=\"_ _4\" id=\"cflshid_17404\">\u00a0</span><span id=\"cflshid_17405\">e </span><span class=\"_ _7\" id=\"cflshid_17406\">\u00a0</span><span id=\"cflshid_17407\">non </span><span class=\"_ _4\" id=\"cflshid_17408\">\u00a0</span><span id=\"cflshid_17409\">a </span><span class=\"_ _7\" id=\"cflshid_17410\">\u00a0</span><span id=\"cflshid_17411\">uso </span><span class=\"_ _4\" id=\"cflshid_17412\">\u00a0</span><span id=\"cflshid_17413\">strumentale </span><span class=\"_ _7\" id=\"cflshid_17414\">\u00a0</span><span id=\"cflshid_17415\">sono </span><span class=\"_ _4\" id=\"cflshid_17416\">\u00a0</span><span id=\"cflshid_17417\">classificate </span><span class=\"_ _4\" id=\"cflshid_17418\">\u00a0</span><span id=\"cflshid_17419\">in </span><span class=\"_ _7\" id=\"cflshid_17420\">\u00a0</span><span id=\"cflshid_17421\">un\u2019apposita </span><span class=\"_ _4\" id=\"cflshid_17422\">\u00a0</span><span id=\"cflshid_17423\">classe </span></div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws79\" id=\"cflshid_17424\">denominata Investimenti immobiliari, secondo lo IAS 40, e sono contabilizzate al costo. Le attivit\u00e0 rientranti in </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 wsaa\" id=\"cflshid_17425\">tali fattispecie consistono in terreni e/o fabbricati (o parti di fabbricati) detenuti dal proprietario o dal locatario </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17426\">nell\u2019ambito di un contratto di locazione finanziaria o operativa al fine di concederli in locazione.</div><div class=\"t m0 x3 h6 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17427\"><span id=\"cflshid_17428\">T<span class=\"_ _2\" id=\"cflshid_17429\"></span>ali tipologie di <span class=\"_ _0\" id=\"cflshid_17430\"></span>immobili sono <span class=\"_ _3\" id=\"cflshid_17431\"></span>classificate separatamente <span class=\"_ _0\" id=\"cflshid_17432\"></span>dagli altri <span class=\"_ _3\" id=\"cflshid_17433\"></span>beni immobili <span class=\"_ _0\" id=\"cflshid_17434\"></span>posseduti. Gli <span class=\"_ _3\" id=\"cflshid_17435\"></span>investimenti im</span><span class=\"ff1\" id=\"cflshid_17436\">-</span></div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws7e\" id=\"cflshid_17437\">mobiliari sono esposti al netto dei relativi ammortamenti accumulati e di eventuali perdite di valore. La vita utile </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17438\">degli investimenti immobiliari del Gruppo \u00e8 di 33 anni.</div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17439\">Il valore contabile degli <span class=\"_ _a\" id=\"cflshid_17440\"></span>investimenti immobiliari \u00e8 sottoposto <span class=\"_ _a\" id=\"cflshid_17441\"></span>a verifica, per rilevarne <span class=\"_ _a\" id=\"cflshid_17442\"></span>eventuali perdite di valore, </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws80\" id=\"cflshid_17443\">qualora eventi o cambiamenti di situazione indichino che il valore di carico non possa essere recuperato. Le perdite </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17444\">di <span class=\"_ _3\" id=\"cflshid_17445\"></span>valore <span class=\"_ _3\" id=\"cflshid_17446\"></span>sono contabilizzate <span class=\"_ _0\" id=\"cflshid_17447\"></span>nel <span class=\"_ _3\" id=\"cflshid_17448\"></span>conto economico <span class=\"_ _0\" id=\"cflshid_17449\"></span>nella <span class=\"_ _3\" id=\"cflshid_17450\"></span>voce rettifiche <span class=\"_ _0\" id=\"cflshid_17451\"></span>di <span class=\"_ _3\" id=\"cflshid_17452\"></span>valore di <span class=\"_ _0\" id=\"cflshid_17453\"></span>attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_17454\"></span>ed altri <span class=\"_ _0\" id=\"cflshid_17455\"></span>accantonamenti. </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17456\">T<span class=\"_ _2\" id=\"cflshid_17457\"></span>ali perdite di valore sono ripristinate nel caso in cui vengano meno i motivi che le hanno generate.</div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws72\" id=\"cflshid_17458\">Gli investimenti immobiliari sono eliminati dal bilancio quando sono ceduti (cio\u00e8 alla data in cui l\u2019acquirente ne </div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17459\">ottiene <span class=\"_ _c\" id=\"cflshid_17460\"></span>il <span class=\"_ _d\" id=\"cflshid_17461\"></span>controllo) <span class=\"_ _c\" id=\"cflshid_17462\"></span>o <span class=\"_ _d\" id=\"cflshid_17463\"></span>quando <span class=\"_ _c\" id=\"cflshid_17464\"></span>l\u2019investimento <span class=\"_ _d\" id=\"cflshid_17465\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_17466\"></span>durevolmente <span class=\"_ _d\" id=\"cflshid_17467\"></span>inutilizzabile <span class=\"_ _c\" id=\"cflshid_17468\"></span>e <span class=\"_ _d\" id=\"cflshid_17469\"></span>non <span class=\"_ _d\" id=\"cflshid_17470\"></span>sono <span class=\"_ _c\" id=\"cflshid_17471\"></span>attesi <span class=\"_ _d\" id=\"cflshid_17472\"></span>benefici <span class=\"_ _c\" id=\"cflshid_17473\"></span>economici </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 wseb\" id=\"cflshid_17474\">futuri dalla sua cessione. L<span class=\"_ _2\" id=\"cflshid_17475\"></span>\u2019ammontare del corrispettivo da considerare per la determinazione dell\u2019utile o della </div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_17476\">perdita derivante dalla cancellazione di un investimento immobiliare \u00e8 determinato in conformit\u00e0 ai requisiti per </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17477\">la determinazione del prezzo dell\u2019operazione nell\u2019IFRS 15.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_17478\">A<span class=\"_ _1\" id=\"cflshid_17479\"></span>TTIVIT\u00c0 NON CORRENTI<span class=\"_ _0\" id=\"cflshid_17480\"></span> POSSEDUTE PER LA<span class=\"_ _2\" id=\"cflshid_17481\"></span> VENDIT<span class=\"_ _2\" id=\"cflshid_17482\"></span>A</div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17483\">Le attivit\u00e0 non correnti possedute per la vendita sono classificate come tali qualora il valore contabile <span class=\"_ _3\" id=\"cflshid_17484\"></span>dell\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17485\">stessa <span class=\"_ _3\" id=\"cflshid_17486\"></span>sar\u00e0 <span class=\"_ _3\" id=\"cflshid_17487\"></span>recuperato <span class=\"_ _3\" id=\"cflshid_17488\"></span>principalmente con <span class=\"_ _0\" id=\"cflshid_17489\"></span>un\u2019operazione <span class=\"_ _3\" id=\"cflshid_17490\"></span>di vendita <span class=\"_ _0\" id=\"cflshid_17491\"></span>anzich\u00e9 <span class=\"_ _3\" id=\"cflshid_17492\"></span>con il <span class=\"_ _0\" id=\"cflshid_17493\"></span>suo <span class=\"_ _3\" id=\"cflshid_17494\"></span>uso continuativo. <span class=\"_ _0\" id=\"cflshid_17495\"></span>Perch\u00e9 <span class=\"_ _3\" id=\"cflshid_17496\"></span>ci\u00f2 </div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17497\"><span id=\"cflshid_17498\">si verifichi, <span class=\"_ _0\" id=\"cflshid_17499\"></span>l\u2019attivit\u00e0 deve <span class=\"_ _3\" id=\"cflshid_17500\"></span>essere disponibile <span class=\"_ _0\" id=\"cflshid_17501\"></span>per la <span class=\"_ _3\" id=\"cflshid_17502\"></span>vendita immediata <span class=\"_ _0\" id=\"cflshid_17503\"></span>nella sua condizione <span class=\"_ _0\" id=\"cflshid_17504\"></span>attuale, soggetta <span class=\"_ _3\" id=\"cflshid_17505\"></span>a con</span><span class=\"ff1\" id=\"cflshid_17506\">-</span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17507\">dizioni, che sono d\u2019uso e consuetudine, per la vendita di tali attivit\u00e0 e la vendita deve essere altamente probabile.</div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws4c\" id=\"cflshid_17508\">Le attivit\u00e0 non correnti possedute per la vendita sono valutate, al momento della rilevazione iniziale, al minore tra </div><div class=\"t m0 x3 h6 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17509\"><span id=\"cflshid_17510\">il valore <span class=\"_ _a\" id=\"cflshid_17511\"></span>contabile \u2013 se <span class=\"_ _a\" id=\"cflshid_17512\"></span>non fosse <span class=\"_ _a\" id=\"cflshid_17513\"></span>stata classificata <span class=\"_ _a\" id=\"cflshid_17514\"></span>come posseduta <span class=\"_ _a\" id=\"cflshid_17515\"></span>per la <span class=\"_ _a\" id=\"cflshid_17516\"></span>vendita \u2013 e <span class=\"_ _a\" id=\"cflshid_17517\"></span>il </span><span class=\"ffd ws6f\" id=\"cflshid_17518\"><span id=\"cflshid_17519\">fair value</span><span class=\"ff1\" id=\"cflshid_17520\"> (valore equo) al </span></span></div>netto dei costi di vendita<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 ws90\" id=\"cflshid_17530\">LEASING</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wsd4\" id=\"cflshid_17531\">Il Gruppo valuta all\u2019atto della sottoscrizione di un contratto se \u00e8, o contiene, un leasing. In altri termini, se il </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17532\">contratto <span class=\"_ _a\" id=\"cflshid_17533\"></span>conferisce <span class=\"_ _a\" id=\"cflshid_17534\"></span>il <span class=\"_ _a\" id=\"cflshid_17535\"></span>diritto <span class=\"_ _a\" id=\"cflshid_17536\"></span>di <span class=\"_ _a\" id=\"cflshid_17537\"></span>controllare <span class=\"_ _a\" id=\"cflshid_17538\"></span>l\u2019uso <span class=\"_ _a\" id=\"cflshid_17539\"></span>di <span class=\"_ _a\" id=\"cflshid_17540\"></span>un <span class=\"_ _a\" id=\"cflshid_17541\"></span>bene identificato <span class=\"_ _a\" id=\"cflshid_17542\"></span>per <span class=\"_ _a\" id=\"cflshid_17543\"></span>un <span class=\"_ _a\" id=\"cflshid_17544\"></span>periodo <span class=\"_ _a\" id=\"cflshid_17545\"></span>di <span class=\"_ _a\" id=\"cflshid_17546\"></span>tempo <span class=\"_ _a\" id=\"cflshid_17547\"></span>in <span class=\"_ _a\" id=\"cflshid_17548\"></span>cambio <span class=\"_ _a\" id=\"cflshid_17549\"></span>di <span class=\"_ _a\" id=\"cflshid_17550\"></span>un </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 ws68\" id=\"cflshid_17551\"><span id=\"cflshid_17552\">corrispettivo; tale diritto sussiste se il contratto attribuisce al locatario il diritto di dirigere l\u2019asset e ottenere sostan</span><span class=\"ws0\" id=\"cflshid_17553\">-</span></div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17554\">zialmente tutti i benefici economici derivanti dal suo utilizzo.</div><div class=\"t m0 x3 h9 y50 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17555\">Il Gruppo in veste di locatario</div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws45\" id=\"cflshid_17556\">Il Gruppo adotta un unico modello di riconoscimento e misurazione per tutti i leasing, eccetto per i leasing di breve </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws3b\" id=\"cflshid_17557\">termine ed i leasing di beni di modico valore. Il Gruppo riconosce le passivit\u00e0 relative ai pagamenti del leasing e </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17558\">l\u2019attivit\u00e0 per diritto d\u2019uso che rappresenta il diritto ad utilizzare il bene sottostante il contratto.</div><div class=\"t m0 x3 hb y54 ff8 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17559\">i) <span class=\"_ _0\" id=\"cflshid_17560\"></span>Attivit\u00e0 per diritto d\u2019uso</div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws5a\" id=\"cflshid_17561\"><span id=\"cflshid_17562\">Il Gruppo riconosce le attivit\u00e0 per il diritto d\u2019uso alla data di inizio del leasing (cio\u00e8 la data in cui l\u2019attivit\u00e0 sotto</span><span class=\"ws0\" id=\"cflshid_17563\">-</span></div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws72\" id=\"cflshid_17564\">stante \u00e8 disponibile per l\u2019uso). Le attivit\u00e0 per il diritto d\u2019uso sono misurate al costo, al netto degli ammortamenti </div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17565\">accumulati e <span class=\"_ _3\" id=\"cflshid_17566\"></span>delle perdite <span class=\"_ _3\" id=\"cflshid_17567\"></span>di valore, <span class=\"_ _3\" id=\"cflshid_17568\"></span>e rettificati <span class=\"_ _3\" id=\"cflshid_17569\"></span>per qualsiasi <span class=\"_ _3\" id=\"cflshid_17570\"></span>rimisurazione delle <span class=\"_ _3\" id=\"cflshid_17571\"></span>passivit\u00e0 di <span class=\"_ _3\" id=\"cflshid_17572\"></span>leasing. Il costo <span class=\"_ _0\" id=\"cflshid_17573\"></span>delle </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_17574\">attivit\u00e0 per il diritto d\u2019uso comprende l\u2019ammontare delle passivit\u00e0 di leasing rilevate, i costi diretti iniziali sostenuti </div><div class=\"t m0 x3 h7 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17575\">e i pagamenti di leasing effettuati alla data di decorrenza o prima dell\u2019inizio al netto di tutti gli eventuali incentivi </div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17576\">ricevuti. <span class=\"_ _a\" id=\"cflshid_17577\"></span>Le <span class=\"_ _c\" id=\"cflshid_17578\"></span>attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_17579\"></span>per <span class=\"_ _c\" id=\"cflshid_17580\"></span>diritto <span class=\"_ _c\" id=\"cflshid_17581\"></span>d\u2019uso <span class=\"_ _c\" id=\"cflshid_17582\"></span>sono <span class=\"_ _c\" id=\"cflshid_17583\"></span>ammortizzate <span class=\"_ _c\" id=\"cflshid_17584\"></span>in <span class=\"_ _c\" id=\"cflshid_17585\"></span>quote <span class=\"_ _c\" id=\"cflshid_17586\"></span>costanti <span class=\"_ _c\" id=\"cflshid_17587\"></span>dalla <span class=\"_ _c\" id=\"cflshid_17588\"></span>data <span class=\"_ _c\" id=\"cflshid_17589\"></span>di <span class=\"_ _c\" id=\"cflshid_17590\"></span>decorrenza <span class=\"_ _c\" id=\"cflshid_17591\"></span>alla <span class=\"_ _c\" id=\"cflshid_17592\"></span>fine <span class=\"_ _c\" id=\"cflshid_17593\"></span>della </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws88\" id=\"cflshid_17594\">vita utile dell\u2019attivit\u00e0 consistente nel diritto di utilizzo. La durata del leasing \u00e8 determinata considerando il periodo </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 wse9\" id=\"cflshid_17595\">non annullabile del contratto, nonch\u00e9, ove vi sia la ragionevole certezza, anche i periodi coperti dalle opzioni di </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17596\">estensione ovvero connessi al mancato esercizio delle opzioni di risoluzione anticipata del contratto.</div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 wse7\" id=\"cflshid_17597\">Se il leasing trasferisce la propriet\u00e0 dell\u2019attivit\u00e0 sottostante al locatario al termine della durata del leasing o se il </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17598\">costo <span class=\"_ _3\" id=\"cflshid_17599\"></span>dell\u2019attivit\u00e0 consistente <span class=\"_ _0\" id=\"cflshid_17600\"></span>nel diritto <span class=\"_ _0\" id=\"cflshid_17601\"></span>di utilizzo <span class=\"_ _0\" id=\"cflshid_17602\"></span>riflette il <span class=\"_ _0\" id=\"cflshid_17603\"></span>fatto che <span class=\"_ _3\" id=\"cflshid_17604\"></span>il <span class=\"_ _3\" id=\"cflshid_17605\"></span>locatario eserciter\u00e0 <span class=\"_ _0\" id=\"cflshid_17606\"></span>l\u2019opzione di <span class=\"_ _0\" id=\"cflshid_17607\"></span>acquisto, il </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17608\">locatario deve ammortizzare l\u2019attivit\u00e0 consistente nel diritto d\u2019uso dalla data di decorrenza fino alla <span class=\"_ _a\" id=\"cflshid_17609\"></span>fine della vita </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17610\">utile dell\u2019attivit\u00e0 sottostante.</div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsf7\" id=\"cflshid_17611\">Ad ogni chiusura di bilancio il Gruppo valuta l\u2019eventuale esistenza di indicatori di perdita di valore dei Diritti </div><div class=\"t m0 x3 h6 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17612\"><span id=\"cflshid_17613\">d\u2019uso <span class=\"_ _0\" id=\"cflshid_17614\"></span>e <span class=\"_ _3\" id=\"cflshid_17615\"></span>nel <span class=\"_ _3\" id=\"cflshid_17616\"></span>caso <span class=\"_ _0\" id=\"cflshid_17617\"></span>in <span class=\"_ _3\" id=\"cflshid_17618\"></span>cui <span class=\"_ _3\" id=\"cflshid_17619\"></span>emergano <span class=\"_ _0\" id=\"cflshid_17620\"></span>tali <span class=\"_ _0\" id=\"cflshid_17621\"></span>indicatori, <span class=\"_ _3\" id=\"cflshid_17622\"></span>si <span class=\"_ _0\" id=\"cflshid_17623\"></span>procede con <span class=\"_ _0\" id=\"cflshid_17624\"></span>una <span class=\"_ _0\" id=\"cflshid_17625\"></span>verifica <span class=\"_ _3\" id=\"cflshid_17626\"></span>di <span class=\"_ _0\" id=\"cflshid_17627\"></span>riduzione di <span class=\"_ _0\" id=\"cflshid_17628\"></span>valore <span class=\"_ _0\" id=\"cflshid_17629\"></span>(</span><span class=\"ffd ws1\" id=\"cflshid_17630\">impairment test</span><span class=\"ff1\" id=\"cflshid_17631\">).</span></div><div class=\"t m0 x3 hb y65 ff8 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17632\">ii) Passivit\u00e0 legate al leasing</div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws9e\" id=\"cflshid_17633\"><span id=\"cflshid_17634\">Alla data di decorrenza del leasing, il Gruppo rileva le passivit\u00e0 di leasing misurandole al valore attuale dei pa</span><span class=\"ws0\" id=\"cflshid_17635\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17636\">gamenti <span class=\"_ _c\" id=\"cflshid_17637\"></span>dovuti <span class=\"_ _c\" id=\"cflshid_17638\"></span>per <span class=\"_ _c\" id=\"cflshid_17639\"></span>il <span class=\"_ _c\" id=\"cflshid_17640\"></span>leasing <span class=\"_ _c\" id=\"cflshid_17641\"></span>non <span class=\"_ _c\" id=\"cflshid_17642\"></span>versati <span class=\"_ _c\" id=\"cflshid_17643\"></span>a <span class=\"_ _c\" id=\"cflshid_17644\"></span>tale <span class=\"_ _d\" id=\"cflshid_17645\"></span>data. <span class=\"_ _c\" id=\"cflshid_17646\"></span>I <span class=\"_ _c\" id=\"cflshid_17647\"></span>pagamenti <span class=\"_ _c\" id=\"cflshid_17648\"></span>dovuti <span class=\"_ _c\" id=\"cflshid_17649\"></span>includono <span class=\"_ _c\" id=\"cflshid_17650\"></span>i <span class=\"_ _c\" id=\"cflshid_17651\"></span>pagamenti <span class=\"_ _c\" id=\"cflshid_17652\"></span>fissi <span class=\"_ _d\" id=\"cflshid_17653\"></span>(compresi <span class=\"_ _c\" id=\"cflshid_17654\"></span>i </div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17655\">pagamenti fissi <span class=\"_ _0\" id=\"cflshid_17656\"></span>nella sostanza) al <span class=\"_ _0\" id=\"cflshid_17657\"></span>netto di <span class=\"_ _3\" id=\"cflshid_17658\"></span>eventuali incentivi <span class=\"_ _0\" id=\"cflshid_17659\"></span>al leasing da <span class=\"_ _0\" id=\"cflshid_17660\"></span>ricevere, i pagamenti <span class=\"_ _0\" id=\"cflshid_17661\"></span>variabili di <span class=\"_ _3\" id=\"cflshid_17662\"></span>leasing </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_17663\">che dipendono da un indice o un tasso, e gli importi che si prevede dovranno essere pagati a titolo di garanzie del </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_17664\"><span id=\"cflshid_17665\">valore residuo. I pagamenti del leasing includono anche il prezzo di esercizio di un\u2019opzione di acquisto se si \u00e8 ra</span><span class=\"ws0\" id=\"cflshid_17666\">-</span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 wsa8\" id=\"cflshid_17667\">gionevolmente certi che tale opzione sar\u00e0 esercitata dal Gruppo e i pagamenti di penalit\u00e0 di risoluzione del leasing, </div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws4e\" id=\"cflshid_17668\">se la durata del leasing tiene conto dell\u2019esercizio da parte del Gruppo dell\u2019opzione di risoluzione del leasing stesso.</div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 wsc5\" id=\"cflshid_17669\"><span id=\"cflshid_17670\">I pagamenti di leasing variabili che non dipendono da un indice o da un tasso vengono rilevati come costi nel pe</span><span class=\"ws0\" id=\"cflshid_17671\">-</span></div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17672\">riodo <span class=\"_ _3\" id=\"cflshid_17673\"></span>(salvo che <span class=\"_ _0\" id=\"cflshid_17674\"></span>non siano <span class=\"_ _0\" id=\"cflshid_17675\"></span>stati sostenuti <span class=\"_ _3\" id=\"cflshid_17676\"></span>per la <span class=\"_ _0\" id=\"cflshid_17677\"></span>produzione di <span class=\"_ _0\" id=\"cflshid_17678\"></span>rimanenze) in <span class=\"_ _3\" id=\"cflshid_17679\"></span>cui <span class=\"_ _3\" id=\"cflshid_17680\"></span>si verifica <span class=\"_ _0\" id=\"cflshid_17681\"></span>l\u2019evento o <span class=\"_ _0\" id=\"cflshid_17682\"></span>la condizione </div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17683\">che ha generato il pagamento.</div><div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17684\">Nel calcolo del valore <span class=\"_ _a\" id=\"cflshid_17685\"></span>attuale dei pagamenti dovuti, <span class=\"_ _a\" id=\"cflshid_17686\"></span>il Gruppo usa il <span class=\"_ _a\" id=\"cflshid_17687\"></span>tasso di finanziamento marginale alla data di </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 wsac\" id=\"cflshid_17688\">inizio se il tasso d\u2019interesse implicito non \u00e8 determinabile facilmente. Dopo la data di decorrenza, l\u2019importo della </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws5b\" id=\"cflshid_17689\"><span id=\"cflshid_17690\">passivit\u00e0 del leasing si incrementa per tener conto degli interessi sulla passivit\u00e0 del leasing e diminuisce per consi</span><span class=\"ws0\" id=\"cflshid_17691\">-</span></div>derare i pagamenti <span class=\"_ _3\" id=\"cflshid_17693\"></span>effettuati. Inoltre, il valore <span class=\"_ _3\" id=\"cflshid_17694\"></span>contabile dei debiti <span class=\"_ _3\" id=\"cflshid_17695\"></span>per leasing \u00e8 rideterminato <span class=\"_ _3\" id=\"cflshid_17696\"></span>nel caso di eventualimodifiche <span class=\"_ _c\" id=\"cflshid_17698\"></span>del <span class=\"_ _d\" id=\"cflshid_17699\"></span>leasing <span class=\"_ _d\" id=\"cflshid_17700\"></span>o <span class=\"_ _d\" id=\"cflshid_17701\"></span>per <span class=\"_ _d\" id=\"cflshid_17702\"></span>la <span class=\"_ _d\" id=\"cflshid_17703\"></span>revisione <span class=\"_ _c\" id=\"cflshid_17704\"></span>dei <span class=\"_ _d\" id=\"cflshid_17705\"></span>termini <span class=\"_ _d\" id=\"cflshid_17706\"></span>contrattuali <span class=\"_ _d\" id=\"cflshid_17707\"></span>per <span class=\"_ _d\" id=\"cflshid_17708\"></span>la <span class=\"_ _d\" id=\"cflshid_17709\"></span>modifica <span class=\"_ _c\" id=\"cflshid_17710\"></span>dei <span class=\"_ _d\" id=\"cflshid_17711\"></span>pagamenti; <span class=\"_ _d\" id=\"cflshid_17712\"></span>\u00e8 <span class=\"_ _d\" id=\"cflshid_17713\"></span>rideterminato,<div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17722\">altres\u00ec, in presenza <span class=\"_ _0\" id=\"cflshid_17723\"></span>di modifiche in merito alla <span class=\"_ _3\" id=\"cflshid_17724\"></span>valutazione dell\u2019opzione dell\u2019acquisto <span class=\"_ _0\" id=\"cflshid_17725\"></span>dell\u2019attivit\u00e0 sottostante o per </div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17726\">variazioni <span class=\"_ _c\" id=\"cflshid_17727\"></span>dei <span class=\"_ _c\" id=\"cflshid_17728\"></span>pagamenti <span class=\"_ _c\" id=\"cflshid_17729\"></span>futuri <span class=\"_ _c\" id=\"cflshid_17730\"></span>che <span class=\"_ _c\" id=\"cflshid_17731\"></span>deriva <span class=\"_ _c\" id=\"cflshid_17732\"></span>da <span class=\"_ _c\" id=\"cflshid_17733\"></span>una <span class=\"_ _c\" id=\"cflshid_17734\"></span>modifica <span class=\"_ _c\" id=\"cflshid_17735\"></span>dell\u2019indice <span class=\"_ _c\" id=\"cflshid_17736\"></span>o <span class=\"_ _c\" id=\"cflshid_17737\"></span>del <span class=\"_ _c\" id=\"cflshid_17738\"></span>tasso <span class=\"_ _d\" id=\"cflshid_17739\"></span>utilizzato <span class=\"_ _c\" id=\"cflshid_17740\"></span>per <span class=\"_ _c\" id=\"cflshid_17741\"></span>determinare <span class=\"_ _c\" id=\"cflshid_17742\"></span>tali </div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17743\">pagamenti. </div><div class=\"t m0 x3 hb y4d ff8 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17744\">iii) Leasing di breve durata e leasing di attivit\u00e0 a modesto valore</div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsab\" id=\"cflshid_17745\">Il Gruppo applica l\u2019esenzione per la rilevazione di leasing di breve durata (i.e., i leasing che hanno una durata di </div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws54\" id=\"cflshid_17746\">12 mesi o inferiore dalla data di inizio e non contengono un\u2019opzione di acquisto). Il Gruppo ha applicato inoltre </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws6a\" id=\"cflshid_17747\"><span id=\"cflshid_17748\">l\u2019esenzione per i leasing relativi ad attivit\u00e0 a modesto valore in riferimento ai contratti di leasing relativi ad appa</span><span class=\"ws0\" id=\"cflshid_17749\">-</span></div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17750\">recchiature <span class=\"_ _a\" id=\"cflshid_17751\"></span>per <span class=\"_ _c\" id=\"cflshid_17752\"></span>ufficio <span class=\"_ _c\" id=\"cflshid_17753\"></span>il <span class=\"_ _c\" id=\"cflshid_17754\"></span>cui <span class=\"_ _c\" id=\"cflshid_17755\"></span>valore <span class=\"_ _c\" id=\"cflshid_17756\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_17757\"></span>considerato <span class=\"_ _a\" id=\"cflshid_17758\"></span>di <span class=\"_ _c\" id=\"cflshid_17759\"></span>ammontare <span class=\"_ _c\" id=\"cflshid_17760\"></span>non <span class=\"_ _c\" id=\"cflshid_17761\"></span>rilevante. <span class=\"_ _c\" id=\"cflshid_17762\"></span>I <span class=\"_ _c\" id=\"cflshid_17763\"></span>canoni <span class=\"_ _c\" id=\"cflshid_17764\"></span>relativi <span class=\"_ _c\" id=\"cflshid_17765\"></span>a <span class=\"_ _a\" id=\"cflshid_17766\"></span>leasing <span class=\"_ _c\" id=\"cflshid_17767\"></span>a <span class=\"_ _c\" id=\"cflshid_17768\"></span>breve </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17769\">termine e a leasing di attivit\u00e0 a modesto valore sono rilevati come costi in quote costanti lungo la durata leasing.</div><div class=\"t m0 x3 h9 y53 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17770\">Il Gruppo in veste di locatore</div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17771\">I <span class=\"_ _c\" id=\"cflshid_17772\"></span>contratti <span class=\"_ _c\" id=\"cflshid_17773\"></span>di <span class=\"_ _c\" id=\"cflshid_17774\"></span>leasing <span class=\"_ _c\" id=\"cflshid_17775\"></span>che <span class=\"_ _c\" id=\"cflshid_17776\"></span>sostanzialmente <span class=\"_ _d\" id=\"cflshid_17777\"></span>lasciano <span class=\"_ _c\" id=\"cflshid_17778\"></span>in <span class=\"_ _c\" id=\"cflshid_17779\"></span>capo <span class=\"_ _c\" id=\"cflshid_17780\"></span>al <span class=\"_ _c\" id=\"cflshid_17781\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_17782\"></span>tutti <span class=\"_ _c\" id=\"cflshid_17783\"></span>i <span class=\"_ _c\" id=\"cflshid_17784\"></span>rischi <span class=\"_ _c\" id=\"cflshid_17785\"></span>e <span class=\"_ _c\" id=\"cflshid_17786\"></span>benefici <span class=\"_ _d\" id=\"cflshid_17787\"></span>legati <span class=\"_ _c\" id=\"cflshid_17788\"></span>alla <span class=\"_ _c\" id=\"cflshid_17789\"></span>propriet\u00e0 </div><div class=\"t m0 x3 h6 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17790\"><span id=\"cflshid_17791\">del bene sono classificati come leasing operativi. <span class=\"_ _a\" id=\"cflshid_17792\"></span>I proventi da leasing derivanti da leasing operativi devono <span class=\"_ _a\" id=\"cflshid_17793\"></span>esse</span><span class=\"ff1\" id=\"cflshid_17794\">-</span></div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_17795\">re rilevati in quote costanti lungo la durata del leasing, e sono inclusi tra ricavi nel conto economico data la loro </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws77\" id=\"cflshid_17796\">natura operativa. I costi iniziali di negoziazione sono aggiunti al valore contabile del bene locato e rilevati in base </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17797\">alla durata del <span class=\"_ _3\" id=\"cflshid_17798\"></span>contratto sulla medesima <span class=\"_ _3\" id=\"cflshid_17799\"></span>base dei proventi <span class=\"_ _3\" id=\"cflshid_17800\"></span>da locazione. <span class=\"_ _2\" id=\"cflshid_17801\"></span>Affitti non preventivati sono <span class=\"_ _3\" id=\"cflshid_17802\"></span>rilevati come </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17803\">ricavi nel periodo in cui maturano.</div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17804\">I <span class=\"_ _3\" id=\"cflshid_17805\"></span>contratti di <span class=\"_ _0\" id=\"cflshid_17806\"></span>leasing che <span class=\"_ _0\" id=\"cflshid_17807\"></span>sostanzialmente trasferiscono <span class=\"_ _0\" id=\"cflshid_17808\"></span>tutti i <span class=\"_ _0\" id=\"cflshid_17809\"></span>rischi e <span class=\"_ _0\" id=\"cflshid_17810\"></span>i benefici <span class=\"_ _0\" id=\"cflshid_17811\"></span>connessi alla <span class=\"_ _0\" id=\"cflshid_17812\"></span>propriet\u00e0 di <span class=\"_ _0\" id=\"cflshid_17813\"></span>un\u2019attivit\u00e0 </div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17814\"><span id=\"cflshid_17815\">sottostante <span class=\"_ _c\" id=\"cflshid_17816\"></span>sono <span class=\"_ _c\" id=\"cflshid_17817\"></span>classificati <span class=\"_ _c\" id=\"cflshid_17818\"></span>come <span class=\"_ _d\" id=\"cflshid_17819\"></span>leasing <span class=\"_ _c\" id=\"cflshid_17820\"></span>finanziari. <span class=\"_ _c\" id=\"cflshid_17821\"></span>In <span class=\"_ _d\" id=\"cflshid_17822\"></span>presenza <span class=\"_ _c\" id=\"cflshid_17823\"></span>di <span class=\"_ _c\" id=\"cflshid_17824\"></span>leasing <span class=\"_ _c\" id=\"cflshid_17825\"></span>finanziari, <span class=\"_ _d\" id=\"cflshid_17826\"></span>il <span class=\"_ _c\" id=\"cflshid_17827\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_17828\"></span>espone <span class=\"_ _d\" id=\"cflshid_17829\"></span>nel <span class=\"_ _c\" id=\"cflshid_17830\"></span>pro</span><span class=\"ff1\" id=\"cflshid_17831\">-</span></div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17832\">spetto della <span class=\"_ _a\" id=\"cflshid_17833\"></span>Situazione <span class=\"_ _a\" id=\"cflshid_17834\"></span>patrimoniale <span class=\"_ _a\" id=\"cflshid_17835\"></span>e finanziaria <span class=\"_ _a\" id=\"cflshid_17836\"></span>consolidata <span class=\"_ _a\" id=\"cflshid_17837\"></span>un credito <span class=\"_ _a\" id=\"cflshid_17838\"></span>uguale <span class=\"_ _a\" id=\"cflshid_17839\"></span>all\u2019investimento <span class=\"_ _a\" id=\"cflshid_17840\"></span>netto nel <span class=\"_ _a\" id=\"cflshid_17841\"></span>leasing </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17842\">e rileva <span class=\"_ _0\" id=\"cflshid_17843\"></span>i proventi finanziari <span class=\"_ _3\" id=\"cflshid_17844\"></span>lungo la <span class=\"_ _3\" id=\"cflshid_17845\"></span>durata del <span class=\"_ _3\" id=\"cflshid_17846\"></span>leasing sulla <span class=\"_ _3\" id=\"cflshid_17847\"></span>base di <span class=\"_ _3\" id=\"cflshid_17848\"></span>modalit\u00e0 che <span class=\"_ _0\" id=\"cflshid_17849\"></span>riflettano un tasso <span class=\"_ _3\" id=\"cflshid_17850\"></span>di rendimento </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 wse4\" id=\"cflshid_17851\">periodico costante sull\u2019investimento netto nel leasing. Il tasso di interesse utilizzato per valutare l\u2019investimento </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsb4\" id=\"cflshid_17852\">netto nel leasing \u00e8 rappresentato dal tasso di interesse implicito del leasing. In caso di sub-leasing, se il tasso di </div><div class=\"t m0 x3 h6 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17853\"><span id=\"cflshid_17854\">interesse <span class=\"_ _c\" id=\"cflshid_17855\"></span>implicito <span class=\"_ _c\" id=\"cflshid_17856\"></span>nel <span class=\"_ _c\" id=\"cflshid_17857\"></span>sub-leasing <span class=\"_ _c\" id=\"cflshid_17858\"></span>non <span class=\"_ _c\" id=\"cflshid_17859\"></span>pu\u00f2 <span class=\"_ _c\" id=\"cflshid_17860\"></span>essere <span class=\"_ _c\" id=\"cflshid_17861\"></span>determinato <span class=\"_ _c\" id=\"cflshid_17862\"></span>facilmente, <span class=\"_ _c\" id=\"cflshid_17863\"></span>il <span class=\"_ _c\" id=\"cflshid_17864\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_17865\"></span>utilizza <span class=\"_ _c\" id=\"cflshid_17866\"></span>il <span class=\"_ _c\" id=\"cflshid_17867\"></span>tasso <span class=\"_ _d\" id=\"cflshid_17868\"></span>di <span class=\"_ _c\" id=\"cflshid_17869\"></span>attualiz</span><span class=\"ff1\" id=\"cflshid_17870\">-</span></div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws42\" id=\"cflshid_17871\">zazione per il leasing principale (corretto per eventuali costi diretti iniziali connessi al sub-leasing) per valutare </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17872\">l\u2019investimento netto nel sub-leasing.</div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls9 ws90\" id=\"cflshid_17873\"><span id=\"cflshid_17874\">PERDIT<span class=\"_ _2\" id=\"cflshid_17875\"></span>A<span class=\"_ _0\" id=\"cflshid_17876\"></span> DI V<span class=\"_ _fb\" id=\"cflshid_17877\"></span>ALORE DELLE <span class=\"_ _3\" id=\"cflshid_17878\"></span>A<span class=\"_ _1\" id=\"cflshid_17879\"></span>TTIVIT\u00c0 (</span><span class=\"fff\" id=\"cflshid_17880\"><span id=\"cflshid_17881\">IMP<span class=\"_ _44\" id=\"cflshid_17882\"></span>AIRMENT</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_17883\">)</span></span></div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 ws58\" id=\"cflshid_17884\">Ad ogni chiusura di bilancio il Gruppo valuta l\u2019eventuale esistenza di indicatori di perdita di valore di <span class=\"_ _0\" id=\"cflshid_17885\"></span>Attivit\u00e0 </div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17886\">immateriali, Diritto <span class=\"_ _0\" id=\"cflshid_17887\"></span>d\u2019uso, Immobili, <span class=\"_ _3\" id=\"cflshid_17888\"></span>impianti e <span class=\"_ _0\" id=\"cflshid_17889\"></span>macchinari e <span class=\"_ _2\" id=\"cflshid_17890\"></span>Altre attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_17891\"></span>finanziarie non correnti. <span class=\"_ _0\" id=\"cflshid_17892\"></span>Nel caso <span class=\"_ _3\" id=\"cflshid_17893\"></span>in cui </div><div class=\"t m0 x3 h6 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17894\"><span id=\"cflshid_17895\">emergano tali indicatori, si procede con una verifica di riduzione di valore (</span><span class=\"ffd\" id=\"cflshid_17896\"><span id=\"cflshid_17897\">impairment test</span><span class=\"ff1\" id=\"cflshid_17898\">).</span></span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 wsbb\" id=\"cflshid_17899\">Nel caso in cui il valore di carico (valore contabile) delle attivit\u00e0 ecceda il valore recuperabile, esse sono svalutate </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17900\">fino a <span class=\"_ _0\" id=\"cflshid_17901\"></span>riflettere quest\u2019ultimo. Il <span class=\"_ _0\" id=\"cflshid_17902\"></span>valore recuperabile <span class=\"_ _3\" id=\"cflshid_17903\"></span>\u00e8 determinato <span class=\"_ _0\" id=\"cflshid_17904\"></span>quale il maggiore <span class=\"_ _0\" id=\"cflshid_17905\"></span>fra il valore <span class=\"_ _0\" id=\"cflshid_17906\"></span>equo di <span class=\"_ _3\" id=\"cflshid_17907\"></span>un\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17908\">o <span class=\"_ _c\" id=\"cflshid_17909\"></span>unit\u00e0 <span class=\"_ _c\" id=\"cflshid_17910\"></span>generatrice <span class=\"_ _c\" id=\"cflshid_17911\"></span>di <span class=\"_ _c\" id=\"cflshid_17912\"></span>flussi <span class=\"_ _c\" id=\"cflshid_17913\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_17914\"></span>al <span class=\"_ _c\" id=\"cflshid_17915\"></span>netto <span class=\"_ _c\" id=\"cflshid_17916\"></span>dei <span class=\"_ _d\" id=\"cflshid_17917\"></span>costi <span class=\"_ _c\" id=\"cflshid_17918\"></span>di <span class=\"_ _c\" id=\"cflshid_17919\"></span>vendita <span class=\"_ _c\" id=\"cflshid_17920\"></span>e <span class=\"_ _c\" id=\"cflshid_17921\"></span>il <span class=\"_ _c\" id=\"cflshid_17922\"></span>suo <span class=\"_ _c\" id=\"cflshid_17923\"></span>valore <span class=\"_ _c\" id=\"cflshid_17924\"></span>d\u2019uso, <span class=\"_ _c\" id=\"cflshid_17925\"></span>e <span class=\"_ _d\" id=\"cflshid_17926\"></span>viene <span class=\"_ _c\" id=\"cflshid_17927\"></span>determinato <span class=\"_ _c\" id=\"cflshid_17928\"></span>per </div><div class=\"t m0 x3 h6 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17929\"><span id=\"cflshid_17930\">singola <span class=\"_ _a\" id=\"cflshid_17931\"></span>attivit\u00e0, <span class=\"_ _c\" id=\"cflshid_17932\"></span>ad <span class=\"_ _c\" id=\"cflshid_17933\"></span>eccezione <span class=\"_ _c\" id=\"cflshid_17934\"></span>del <span class=\"_ _c\" id=\"cflshid_17935\"></span>caso <span class=\"_ _c\" id=\"cflshid_17936\"></span>in <span class=\"_ _c\" id=\"cflshid_17937\"></span>cui <span class=\"_ _c\" id=\"cflshid_17938\"></span>tale <span class=\"_ _c\" id=\"cflshid_17939\"></span>attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_17940\"></span>generi <span class=\"_ _c\" id=\"cflshid_17941\"></span>flussi <span class=\"_ _c\" id=\"cflshid_17942\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_17943\"></span>che <span class=\"_ _c\" id=\"cflshid_17944\"></span>non <span class=\"_ _c\" id=\"cflshid_17945\"></span>siano <span class=\"_ _c\" id=\"cflshid_17946\"></span>ampiamente <span class=\"_ _c\" id=\"cflshid_17947\"></span>indi</span><span class=\"ff1\" id=\"cflshid_17948\">-</span></div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws6e\" id=\"cflshid_17949\">pendenti da quelli generati da altre attivit\u00e0 o gruppi di attivit\u00e0, nel qual caso il Gruppo stima il valore recuperabile </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_17950\"><span id=\"cflshid_17951\">della singola </span><span class=\"ffd\" id=\"cflshid_17952\"><span id=\"cflshid_17953\">cash generating unit</span><span class=\"ff6 ws0\" id=\"cflshid_17954\">\u00a0<span class=\"_ _3\" id=\"cflshid_17955\"></span>(di seguito <span class=\"_ _0\" id=\"cflshid_17956\"></span>anche \u201cCGU\u201d) <span class=\"_ _0\" id=\"cflshid_17957\"></span>cui l\u2019attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_17958\"></span>appartiene, rappresentata <span class=\"_ _0\" id=\"cflshid_17959\"></span>dal pi\u00f9 <span class=\"_ _3\" id=\"cflshid_17960\"></span>piccolo </span></span></div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17961\">insieme <span class=\"_ _c\" id=\"cflshid_17962\"></span>identificabile <span class=\"_ _c\" id=\"cflshid_17963\"></span>di <span class=\"_ _c\" id=\"cflshid_17964\"></span>attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_17965\"></span>che <span class=\"_ _c\" id=\"cflshid_17966\"></span>genera <span class=\"_ _c\" id=\"cflshid_17967\"></span>flussi <span class=\"_ _c\" id=\"cflshid_17968\"></span>di <span class=\"_ _c\" id=\"cflshid_17969\"></span>cassa <span class=\"_ _c\" id=\"cflshid_17970\"></span>in <span class=\"_ _c\" id=\"cflshid_17971\"></span>entrata <span class=\"_ _c\" id=\"cflshid_17972\"></span>ampiamente <span class=\"_ _c\" id=\"cflshid_17973\"></span>indipendenti <span class=\"_ _c\" id=\"cflshid_17974\"></span>da <span class=\"_ _c\" id=\"cflshid_17975\"></span>quelli <span class=\"_ _c\" id=\"cflshid_17976\"></span>generati </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17977\">da altre attivit\u00e0.</div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17986\">Nel determinare il valore d\u2019uso, il Gruppo sconta al valore attuale i flussi finanziari futuri <span class=\"_ _a\" id=\"cflshid_17987\"></span>attesi derivanti dall\u2019uso </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17988\"><span id=\"cflshid_17989\">della <span class=\"_ _a\" id=\"cflshid_17990\"></span></span><span class=\"ffd ws84\" id=\"cflshid_17991\">cash generating unit</span><span class=\"ff6\" id=\"cflshid_17992\">\u00a0<span class=\"_ _a\" id=\"cflshid_17993\"></span>e, <span class=\"_ _a\" id=\"cflshid_17994\"></span>se <span class=\"_ _c\" id=\"cflshid_17995\"></span>significativi <span class=\"_ _a\" id=\"cflshid_17996\"></span>e <span class=\"_ _a\" id=\"cflshid_17997\"></span>ragionevolmente <span class=\"_ _a\" id=\"cflshid_17998\"></span>determinabili, <span class=\"_ _c\" id=\"cflshid_17999\"></span>dalla <span class=\"_ _a\" id=\"cflshid_18000\"></span>sua <span class=\"_ _a\" id=\"cflshid_18001\"></span>cessione <span class=\"_ _c\" id=\"cflshid_18002\"></span>al <span class=\"_ _a\" id=\"cflshid_18003\"></span>termine <span class=\"_ _a\" id=\"cflshid_18004\"></span>della </span></div><div class=\"t m0 x3 h7 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18005\">relativa vita <span class=\"_ _a\" id=\"cflshid_18006\"></span>utile <span class=\"_ _a\" id=\"cflshid_18007\"></span>al netto <span class=\"_ _a\" id=\"cflshid_18008\"></span>dei <span class=\"_ _a\" id=\"cflshid_18009\"></span>costi di <span class=\"_ _a\" id=\"cflshid_18010\"></span>dismissione, <span class=\"_ _a\" id=\"cflshid_18011\"></span>utilizzando <span class=\"_ _a\" id=\"cflshid_18012\"></span>un tasso <span class=\"_ _a\" id=\"cflshid_18013\"></span>d\u2019attualizzazione <span class=\"_ _a\" id=\"cflshid_18014\"></span>ante-imposte che <span class=\"_ _a\" id=\"cflshid_18015\"></span>riflette </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18016\">le valutazioni di mercato sul valore temporale del denaro e i rischi specifici dell\u2019attivit\u00e0. </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws9a\" id=\"cflshid_18017\"><span id=\"cflshid_18018\">In particolare, il tasso di sconto utilizzato \u00e8 il </span><span class=\"fff ws0\" id=\"cflshid_18019\"><span id=\"cflshid_18020\">W<span class=\"_ _1\" id=\"cflshid_18021\"></span>eighted A<span class=\"_ _2\" id=\"cflshid_18022\"></span>verage Cost of <span class=\"_ _0\" id=\"cflshid_18023\"></span>Capital</span><span class=\"ff6\" id=\"cflshid_18024\"><span id=\"cflshid_18025\"> (W<span class=\"_ _1\" id=\"cflshid_18026\"></span>ACC) rettificato <span class=\"_ _0\" id=\"cflshid_18027\"></span>del rischio Pa</span><span class=\"ff1\" id=\"cflshid_18028\">-</span></span></span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18029\"><span id=\"cflshid_18030\">ese specifico in cui si trova la </span><span class=\"ffd ws46\" id=\"cflshid_18031\">cash generating unit</span><span id=\"cflshid_18032\"> oggetto di valutazione. I W<span class=\"_ _1\" id=\"cflshid_18033\"></span>ACC sono differenziati in funzione </span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18034\">della rischiosit\u00e0 espressa dai paesi in cui opera l\u2019attivit\u00e0.</div><div class=\"t m0 x3 h6 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18035\"><span id=\"cflshid_18036\">I <span class=\"_ _3\" id=\"cflshid_18037\"></span>flussi di <span class=\"_ _0\" id=\"cflshid_18038\"></span>cassa attesi <span class=\"_ _0\" id=\"cflshid_18039\"></span>sono determinati <span class=\"_ _3\" id=\"cflshid_18040\"></span>sulla base <span class=\"_ _0\" id=\"cflshid_18041\"></span>di assunzioni <span class=\"_ _0\" id=\"cflshid_18042\"></span>ragionevoli e <span class=\"_ _3\" id=\"cflshid_18043\"></span>supportabili rappresentative <span class=\"_ _0\" id=\"cflshid_18044\"></span>della mi</span><span class=\"ff1\" id=\"cflshid_18045\">-</span></div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18046\"><span id=\"cflshid_18047\">gliore stima <span class=\"_ _0\" id=\"cflshid_18048\"></span>delle future <span class=\"_ _3\" id=\"cflshid_18049\"></span>condizioni economiche <span class=\"_ _0\" id=\"cflshid_18050\"></span>che si verificheranno <span class=\"_ _0\" id=\"cflshid_18051\"></span>nella residua <span class=\"_ _3\" id=\"cflshid_18052\"></span>vita utile <span class=\"_ _0\" id=\"cflshid_18053\"></span>della </span><span class=\"ffd ws5b\" id=\"cflshid_18054\">cash generating </span></div><div class=\"t m0 x3 h6 y52 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18055\"><span id=\"cflshid_18056\">unit</span><span class=\"ff1\" id=\"cflshid_18057\">, dando maggiore rilevanza alle indicazioni provenienti dall\u2019esterno.</span></div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18058\">Ai <span class=\"_ _3\" id=\"cflshid_18059\"></span>fini della <span class=\"_ _0\" id=\"cflshid_18060\"></span>stima del <span class=\"_ _0\" id=\"cflshid_18061\"></span>valore d\u2019uso <span class=\"_ _0\" id=\"cflshid_18062\"></span>i flussi <span class=\"_ _0\" id=\"cflshid_18063\"></span>finanziari futuri <span class=\"_ _0\" id=\"cflshid_18064\"></span>sono ricavati <span class=\"_ _0\" id=\"cflshid_18065\"></span>dai piani <span class=\"_ _0\" id=\"cflshid_18066\"></span>aziendali approvati <span class=\"_ _0\" id=\"cflshid_18067\"></span>dal Consiglio </div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18068\">di Amministrazione, <span class=\"_ _a\" id=\"cflshid_18069\"></span>i <span class=\"_ _c\" id=\"cflshid_18070\"></span>quali <span class=\"_ _c\" id=\"cflshid_18071\"></span>costituiscono <span class=\"_ _a\" id=\"cflshid_18072\"></span>la <span class=\"_ _c\" id=\"cflshid_18073\"></span>migliore <span class=\"_ _c\" id=\"cflshid_18074\"></span>stima <span class=\"_ _c\" id=\"cflshid_18075\"></span>effettuabile <span class=\"_ _a\" id=\"cflshid_18076\"></span>dal <span class=\"_ _c\" id=\"cflshid_18077\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_18078\"></span>sulle <span class=\"_ _c\" id=\"cflshid_18079\"></span>condizioni <span class=\"_ _c\" id=\"cflshid_18080\"></span>economiche </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws77\" id=\"cflshid_18081\"><span id=\"cflshid_18082\">previste nel periodo di piano. Le proiezioni del piano coprono normalmente un arco temporale di almeno tre eser<span class=\"_ _3\" id=\"cflshid_18083\"></span></span><span class=\"ws0\" id=\"cflshid_18084\">-</span></div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18085\">cizi; <span class=\"_ _a\" id=\"cflshid_18086\"></span>il tasso <span class=\"_ _a\" id=\"cflshid_18087\"></span>di <span class=\"_ _a\" id=\"cflshid_18088\"></span>crescita <span class=\"_ _a\" id=\"cflshid_18089\"></span>a <span class=\"_ _a\" id=\"cflshid_18090\"></span>lungo <span class=\"_ _a\" id=\"cflshid_18091\"></span>termine <span class=\"_ _a\" id=\"cflshid_18092\"></span>utilizzato <span class=\"_ _a\" id=\"cflshid_18093\"></span>al <span class=\"_ _a\" id=\"cflshid_18094\"></span>fine della <span class=\"_ _a\" id=\"cflshid_18095\"></span>stima <span class=\"_ _a\" id=\"cflshid_18096\"></span>del <span class=\"_ _a\" id=\"cflshid_18097\"></span>valore <span class=\"_ _a\" id=\"cflshid_18098\"></span>terminale <span class=\"_ _a\" id=\"cflshid_18099\"></span>dell\u2019attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18100\"></span>o <span class=\"_ _a\" id=\"cflshid_18101\"></span>dell\u2019unit\u00e0 </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18102\">\u00e8 <span class=\"_ _a\" id=\"cflshid_18103\"></span>determinato <span class=\"_ _c\" id=\"cflshid_18104\"></span>sulla <span class=\"_ _c\" id=\"cflshid_18105\"></span>base <span class=\"_ _c\" id=\"cflshid_18106\"></span>della <span class=\"_ _c\" id=\"cflshid_18107\"></span>media <span class=\"_ _c\" id=\"cflshid_18108\"></span>delle <span class=\"_ _c\" id=\"cflshid_18109\"></span>ricerche <span class=\"_ _c\" id=\"cflshid_18110\"></span>pi\u00f9 <span class=\"_ _c\" id=\"cflshid_18111\"></span>recenti <span class=\"_ _c\" id=\"cflshid_18112\"></span>della <span class=\"_ _c\" id=\"cflshid_18113\"></span>comunit\u00e0 <span class=\"_ _c\" id=\"cflshid_18114\"></span>finanziaria <span class=\"_ _c\" id=\"cflshid_18115\"></span>sul <span class=\"_ _c\" id=\"cflshid_18116\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_18117\"></span>ovvero <span class=\"_ _c\" id=\"cflshid_18118\"></span>sul </div><div class=\"t m0 x3 h7 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18119\">tasso <span class=\"_ _a\" id=\"cflshid_18120\"></span>di <span class=\"_ _a\" id=\"cflshid_18121\"></span>inflazione <span class=\"_ _a\" id=\"cflshid_18122\"></span>atteso <span class=\"_ _a\" id=\"cflshid_18123\"></span>o <span class=\"_ _a\" id=\"cflshid_18124\"></span>sul <span class=\"_ _a\" id=\"cflshid_18125\"></span>tasso <span class=\"_ _a\" id=\"cflshid_18126\"></span>di <span class=\"_ _a\" id=\"cflshid_18127\"></span>crescita <span class=\"_ _c\" id=\"cflshid_18128\"></span>del <span class=\"_ _a\" id=\"cflshid_18129\"></span>PIL<span class=\"_ _3\" id=\"cflshid_18130\"></span><span class=\"_ _a\" id=\"cflshid_18131\"></span>reale <span class=\"_ _a\" id=\"cflshid_18132\"></span>atteso. <span class=\"_ _a\" id=\"cflshid_18133\"></span>I <span class=\"_ _a\" id=\"cflshid_18134\"></span>flussi <span class=\"_ _a\" id=\"cflshid_18135\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_18136\"></span>futuri <span class=\"_ _a\" id=\"cflshid_18137\"></span>sono <span class=\"_ _c\" id=\"cflshid_18138\"></span>stimati <span class=\"_ _a\" id=\"cflshid_18139\"></span>facendo </div><div class=\"t m0 x3 h6 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18140\"><span id=\"cflshid_18141\">riferimento <span class=\"_ _3\" id=\"cflshid_18142\"></span>alle <span class=\"_ _3\" id=\"cflshid_18143\"></span>condizioni correnti: <span class=\"_ _0\" id=\"cflshid_18144\"></span>le stime <span class=\"_ _0\" id=\"cflshid_18145\"></span>pertanto non <span class=\"_ _0\" id=\"cflshid_18146\"></span>considerano n\u00e9 <span class=\"_ _0\" id=\"cflshid_18147\"></span>i benefici <span class=\"_ _0\" id=\"cflshid_18148\"></span>derivanti da <span class=\"_ _0\" id=\"cflshid_18149\"></span>ristrutturazioni fu</span><span class=\"ff1\" id=\"cflshid_18150\">-</span></div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_18151\">ture per le quali la Societ\u00e0 non \u00e8 ancora impegnata n\u00e9 gli investimenti futuri di miglioramento o di ottimizzazione </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18152\">dell\u2019attivit\u00e0 o dell\u2019unit\u00e0.</div><div class=\"t m0 x3 h6 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18153\"><span id=\"cflshid_18154\">Se il valore <span class=\"_ _a\" id=\"cflshid_18155\"></span>contabile di <span class=\"_ _a\" id=\"cflshid_18156\"></span>un\u2019attivit\u00e0 o unit\u00e0 <span class=\"_ _a\" id=\"cflshid_18157\"></span>generatrice di flussi <span class=\"_ _a\" id=\"cflshid_18158\"></span>finanziari, comprensivo <span class=\"_ _a\" id=\"cflshid_18159\"></span>del </span><span class=\"ffd\" id=\"cflshid_18160\"><span id=\"cflshid_18161\">goodwill</span><span class=\"ff1 wsb1\" id=\"cflshid_18162\"><span id=\"cflshid_18163\"> ad essa attri</span><span class=\"ws0\" id=\"cflshid_18164\">-</span></span></span></div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws9f\" id=\"cflshid_18165\">buito, \u00e8 superiore al suo valore recuperabile, tale attivit\u00e0 ha subito una perdita di valore ed \u00e8 conseguentemente </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18166\"><span id=\"cflshid_18167\">svalutata <span class=\"_ _c\" id=\"cflshid_18168\"></span>fino <span class=\"_ _c\" id=\"cflshid_18169\"></span>a <span class=\"_ _d\" id=\"cflshid_18170\"></span>riportarla <span class=\"_ _c\" id=\"cflshid_18171\"></span>al <span class=\"_ _c\" id=\"cflshid_18172\"></span>valore <span class=\"_ _d\" id=\"cflshid_18173\"></span>recuperabile. <span class=\"_ _c\" id=\"cflshid_18174\"></span>La <span class=\"_ _c\" id=\"cflshid_18175\"></span>svalutazione <span class=\"_ _c\" id=\"cflshid_18176\"></span>\u00e8 <span class=\"_ _d\" id=\"cflshid_18177\"></span>attribuita <span class=\"_ _c\" id=\"cflshid_18178\"></span>in <span class=\"_ _c\" id=\"cflshid_18179\"></span>via <span class=\"_ _d\" id=\"cflshid_18180\"></span>prioritaria <span class=\"_ _c\" id=\"cflshid_18181\"></span>al <span class=\"_ _c\" id=\"cflshid_18182\"></span></span><span class=\"ffd\" id=\"cflshid_18183\">goodwill</span><span id=\"cflshid_18184\">\u00a0<span class=\"_ _d\" id=\"cflshid_18185\"></span>fino <span class=\"_ _c\" id=\"cflshid_18186\"></span>a </span></div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws71\" id=\"cflshid_18187\"><span id=\"cflshid_18188\">concorrenza del suo ammontare; l\u2019eventuale eccedenza della svalutazione rispetto al </span><span class=\"ffd ws0\" id=\"cflshid_18189\">goodwill</span><span id=\"cflshid_18190\"> \u00e8 imputata pro-quo</span><span class=\"ws0\" id=\"cflshid_18191\">-</span></div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws7b\" id=\"cflshid_18192\"><span id=\"cflshid_18193\">ta al valore di libro degli asset che costituiscono la </span><span class=\"ffd\" id=\"cflshid_18194\"><span id=\"cflshid_18195\">cash generating unit</span><span class=\"ff6 ws0\" id=\"cflshid_18196\"><span id=\"cflshid_18197\">, fino <span class=\"_ _a\" id=\"cflshid_18198\"></span>all\u2019ammontare <span class=\"_ _a\" id=\"cflshid_18199\"></span>del valore <span class=\"_ _a\" id=\"cflshid_18200\"></span>recupera</span><span class=\"ff1\" id=\"cflshid_18201\">-</span></span></span></div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18202\">bile delle attivit\u00e0 a vita utile definita.</div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws41\" id=\"cflshid_18203\">Le perdite di valore subite da attivit\u00e0 in funzionamento sono rilevate a conto economico nelle categorie di costo </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws5c\" id=\"cflshid_18204\">coerenti con la funzione dell\u2019attivit\u00e0 che ha evidenziato la perdita di valore. <span class=\"_ _0\" id=\"cflshid_18205\"></span>Ad ogni chiusura di bilancio il Gruppo </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_18206\">valuta, inoltre, l\u2019eventuale esistenza di indicatori di una diminuzione delle perdite di valore in precedenza rilevate </div><div class=\"t m0 x3 h6 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18207\"><span id=\"cflshid_18208\">e, <span class=\"_ _a\" id=\"cflshid_18209\"></span>qualora <span class=\"_ _a\" id=\"cflshid_18210\"></span>tali <span class=\"_ _c\" id=\"cflshid_18211\"></span>indicatori <span class=\"_ _a\" id=\"cflshid_18212\"></span>esistano, <span class=\"_ _a\" id=\"cflshid_18213\"></span>effettua <span class=\"_ _c\" id=\"cflshid_18214\"></span>una <span class=\"_ _a\" id=\"cflshid_18215\"></span>nuova <span class=\"_ _a\" id=\"cflshid_18216\"></span>stima <span class=\"_ _c\" id=\"cflshid_18217\"></span>del <span class=\"_ _a\" id=\"cflshid_18218\"></span>valore <span class=\"_ _c\" id=\"cflshid_18219\"></span>recuperabile. <span class=\"_ _a\" id=\"cflshid_18220\"></span>Il <span class=\"_ _a\" id=\"cflshid_18221\"></span>valore <span class=\"_ _c\" id=\"cflshid_18222\"></span>di <span class=\"_ _a\" id=\"cflshid_18223\"></span>un\u2019attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18224\"></span>prece</span><span class=\"ff1\" id=\"cflshid_18225\">-</span></div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18226\">dentemente <span class=\"_ _0\" id=\"cflshid_18227\"></span>svalutata <span class=\"_ _0\" id=\"cflshid_18228\"></span>pu\u00f2 essere <span class=\"_ _2\" id=\"cflshid_18229\"></span>ripristinato <span class=\"_ _3\" id=\"cflshid_18230\"></span>solo <span class=\"_ _0\" id=\"cflshid_18231\"></span>se <span class=\"_ _3\" id=\"cflshid_18232\"></span>vi <span class=\"_ _0\" id=\"cflshid_18233\"></span>sono <span class=\"_ _3\" id=\"cflshid_18234\"></span>stati <span class=\"_ _0\" id=\"cflshid_18235\"></span>cambiamenti <span class=\"_ _3\" id=\"cflshid_18236\"></span>nelle <span class=\"_ _0\" id=\"cflshid_18237\"></span>stime <span class=\"_ _0\" id=\"cflshid_18238\"></span>utilizzate per <span class=\"_ _2\" id=\"cflshid_18239\"></span>determinare </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_18240\">il valore recuperabile dell\u2019attivit\u00e0 dopo l\u2019ultima rilevazione di una perdita di valore. In tal caso il valore contabile </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 wsd5\" id=\"cflshid_18241\">dell\u2019attivit\u00e0 viene portato al valore recuperabile, senza tuttavia che il valore cos\u00ec incrementato possa eccedere il </div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_18242\">valore contabile che sarebbe stato determinato, al netto dell\u2019ammortamento, se non si fosse rilevata alcuna perdita </div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_18243\">di valore negli anni precedenti. Ogni ripristino viene rilevato quale provento a conto economico; dopo che \u00e8 stato </div><div class=\"t m0 x3 h6 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18244\"><span id=\"cflshid_18245\">rilevato <span class=\"_ _0\" id=\"cflshid_18246\"></span>un ripristino <span class=\"_ _0\" id=\"cflshid_18247\"></span>di <span class=\"_ _0\" id=\"cflshid_18248\"></span>valore, la <span class=\"_ _0\" id=\"cflshid_18249\"></span>quota <span class=\"_ _0\" id=\"cflshid_18250\"></span>di ammortamento <span class=\"_ _0\" id=\"cflshid_18251\"></span>dell\u2019attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_18252\"></span>\u00e8 <span class=\"_ _3\" id=\"cflshid_18253\"></span>rettificata <span class=\"_ _0\" id=\"cflshid_18254\"></span>nei periodi <span class=\"_ _0\" id=\"cflshid_18255\"></span>futuri, <span class=\"_ _0\" id=\"cflshid_18256\"></span>al fine <span class=\"_ _0\" id=\"cflshid_18257\"></span>di <span class=\"_ _0\" id=\"cflshid_18258\"></span>ripar</span><span class=\"ff1\" id=\"cflshid_18259\">-</span></div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18260\">tire il valore contabile modificato, al netto di eventuali <span class=\"_ _a\" id=\"cflshid_18261\"></span>valori residui, in quote costanti lungo la restante vita utile. </div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18262\">Le svalutazioni dell\u2019avviamento non possono in ogni caso essere oggetto di ripristino di valore.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_18271\">STRUMENTI FINANZIARI<span class=\"_ _0\" id=\"cflshid_18272\"></span></div><div class=\"t m0 x3 h9 y72 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18273\">Rilevazione e valutazione </div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18274\"><span id=\"cflshid_18275\">Uno strumento finanziario <span class=\"_ _3\" id=\"cflshid_18276\"></span>\u00e8 qualsiasi contratto che <span class=\"_ _3\" id=\"cflshid_18277\"></span>d\u00e0 origine ad <span class=\"_ _3\" id=\"cflshid_18278\"></span>un\u2019attivit\u00e0 finanziaria per <span class=\"_ _3\" id=\"cflshid_18279\"></span>un\u2019entit\u00e0 e ad una <span class=\"_ _3\" id=\"cflshid_18280\"></span>pas</span><span class=\"ff1\" id=\"cflshid_18281\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18282\">sivit\u00e0 finanziaria o ad uno strumento rappresentativo di capitale per un\u2019altra entit\u00e0.</div><div class=\"t m0 x3 h33 y50 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18283\">Attivit\u00e0 finanziarie </div><div class=\"t m0 x3 h9 y51 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18284\">Rilevazione iniziale e valutazione</div><div class=\"t m0 x3 h6 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18285\"><span id=\"cflshid_18286\">Al momento della <span class=\"_ _a\" id=\"cflshid_18287\"></span>rilevazione iniziale, le attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18288\"></span>finanziarie sono classificate, a <span class=\"_ _a\" id=\"cflshid_18289\"></span>seconda dei casi, <span class=\"_ _a\" id=\"cflshid_18290\"></span>in base alle suc</span><span class=\"ff1\" id=\"cflshid_18291\">-</span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_18292\"><span id=\"cflshid_18293\">cessive modalit\u00e0 di misurazione, cio\u00e8 al costo ammortizzato, al </span><span class=\"ffd\" id=\"cflshid_18294\">fair value</span><span id=\"cflshid_18295\"> rilevato nel Conto economico comples</span><span class=\"ws0\" id=\"cflshid_18296\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18297\"><span id=\"cflshid_18298\">sivo consolidato e al </span><span class=\"ffd\" id=\"cflshid_18299\">fair value</span><span id=\"cflshid_18300\"> rilevato nel conto economico. </span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18301\">La <span class=\"_ _a\" id=\"cflshid_18302\"></span>classificazione <span class=\"_ _a\" id=\"cflshid_18303\"></span>delle <span class=\"_ _c\" id=\"cflshid_18304\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18305\"></span>finanziarie <span class=\"_ _a\" id=\"cflshid_18306\"></span>al <span class=\"_ _c\" id=\"cflshid_18307\"></span>momento <span class=\"_ _a\" id=\"cflshid_18308\"></span>della <span class=\"_ _a\" id=\"cflshid_18309\"></span>rilevazione <span class=\"_ _c\" id=\"cflshid_18310\"></span>iniziale <span class=\"_ _a\" id=\"cflshid_18311\"></span>dipende <span class=\"_ _a\" id=\"cflshid_18312\"></span>dalle <span class=\"_ _c\" id=\"cflshid_18313\"></span>caratteristiche <span class=\"_ _a\" id=\"cflshid_18314\"></span>dei </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18315\">flussi <span class=\"_ _3\" id=\"cflshid_18316\"></span>di cassa <span class=\"_ _0\" id=\"cflshid_18317\"></span>contrattuali delle <span class=\"_ _0\" id=\"cflshid_18318\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18319\"></span>e dal <span class=\"_ _0\" id=\"cflshid_18320\"></span>modello di <span class=\"_ _3\" id=\"cflshid_18321\"></span>business <span class=\"_ _3\" id=\"cflshid_18322\"></span>che il <span class=\"_ _0\" id=\"cflshid_18323\"></span>Gruppo usa <span class=\"_ _0\" id=\"cflshid_18324\"></span>per la <span class=\"_ _0\" id=\"cflshid_18325\"></span>loro gestione. </div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18326\">Ad <span class=\"_ _a\" id=\"cflshid_18327\"></span>eccezione dei <span class=\"_ _a\" id=\"cflshid_18328\"></span>crediti <span class=\"_ _a\" id=\"cflshid_18329\"></span>commerciali <span class=\"_ _a\" id=\"cflshid_18330\"></span>che <span class=\"_ _a\" id=\"cflshid_18331\"></span>non <span class=\"_ _a\" id=\"cflshid_18332\"></span>contengono <span class=\"_ _a\" id=\"cflshid_18333\"></span>una <span class=\"_ _a\" id=\"cflshid_18334\"></span>componente di <span class=\"_ _a\" id=\"cflshid_18335\"></span>finanziamento <span class=\"_ _a\" id=\"cflshid_18336\"></span>significativa <span class=\"_ _a\" id=\"cflshid_18337\"></span>o <span class=\"_ _a\" id=\"cflshid_18338\"></span>per <span class=\"_ _a\" id=\"cflshid_18339\"></span>i </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18340\"><span id=\"cflshid_18341\">quali <span class=\"_ _a\" id=\"cflshid_18342\"></span>il <span class=\"_ _c\" id=\"cflshid_18343\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_18344\"></span>ha <span class=\"_ _c\" id=\"cflshid_18345\"></span>applicato <span class=\"_ _a\" id=\"cflshid_18346\"></span>l\u2019espediente <span class=\"_ _c\" id=\"cflshid_18347\"></span>pratico, <span class=\"_ _a\" id=\"cflshid_18348\"></span>il <span class=\"_ _c\" id=\"cflshid_18349\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_18350\"></span>inizialmente <span class=\"_ _c\" id=\"cflshid_18351\"></span>valuta <span class=\"_ _a\" id=\"cflshid_18352\"></span>un\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18353\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_18354\"></span>al <span class=\"_ _c\" id=\"cflshid_18355\"></span>suo <span class=\"_ _a\" id=\"cflshid_18356\"></span></span><span class=\"ffd\" id=\"cflshid_18357\">fair </span></div><div class=\"t m0 x3 h6 y59 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18358\"><span id=\"cflshid_18359\">value</span><span class=\"ff6\" id=\"cflshid_18360\"><span id=\"cflshid_18361\"> pi\u00f9, <span class=\"_ _3\" id=\"cflshid_18362\"></span>nel caso di <span class=\"_ _3\" id=\"cflshid_18363\"></span>un\u2019attivit\u00e0 finanziaria non <span class=\"_ _0\" id=\"cflshid_18364\"></span>al </span><span class=\"ffd wsbc\" id=\"cflshid_18365\"><span id=\"cflshid_18366\">fair value</span><span class=\"ff1\" id=\"cflshid_18367\"> rilevato nel conto economico, i costi di transazione. I </span></span></span></div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18368\">crediti commerciali che non contengono una componente di finanziamento significativa o per i quali <span class=\"_ _3\" id=\"cflshid_18369\"></span>il Gruppo ha </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18370\">applicato l\u2019espediente pratico sono valutati al prezzo dell\u2019operazione determinato secondo l\u2019IFRS 15.</div><div class=\"t m0 x3 h9 y5d ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18371\">V<span class=\"_ _2\" id=\"cflshid_18372\"></span>alutazione successiva</div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18373\">Ai fini della valutazione successiva, le attivit\u00e0 finanziarie sono classificate in quattro categorie:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18374\"><span id=\"cflshid_18375\">\u00a0<span class=\"_ _45\" id=\"cflshid_18376\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18377\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18378\">attivit\u00e0 finanziarie al costo ammortizzato (strumenti di debito);</span></div><div class=\"t m0 x31 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18379\"><span id=\"cflshid_18380\">\u00a0<span class=\"_ _45\" id=\"cflshid_18381\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18382\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18383\"><span id=\"cflshid_18384\">attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18385\"></span>finanziarie <span class=\"_ _d\" id=\"cflshid_18386\"></span>al <span class=\"_ _c\" id=\"cflshid_18387\"></span></span><span class=\"ffd wse4\" id=\"cflshid_18388\">fair value</span><span id=\"cflshid_18389\">\u00a0<span class=\"_ _d\" id=\"cflshid_18390\"></span>rilevato <span class=\"_ _c\" id=\"cflshid_18391\"></span>nel <span class=\"_ _d\" id=\"cflshid_18392\"></span>Conto <span class=\"_ _d\" id=\"cflshid_18393\"></span>economico <span class=\"_ _c\" id=\"cflshid_18394\"></span>complessivo <span class=\"_ _d\" id=\"cflshid_18395\"></span>consolidato <span class=\"_ _c\" id=\"cflshid_18396\"></span>con <span class=\"_ _d\" id=\"cflshid_18397\"></span>riclassifica <span class=\"_ _d\" id=\"cflshid_18398\"></span>degli </span></span></div><div class=\"t m0 x32 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18399\">utili e perdite cumulate (strumenti di debito);</div><div class=\"t m0 x31 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18400\"><span id=\"cflshid_18401\">\u00a0<span class=\"_ _45\" id=\"cflshid_18402\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18403\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18404\"><span id=\"cflshid_18405\">attivit\u00e0 finanziar<span class=\"_ _3\" id=\"cflshid_18406\"></span>ie al <span class=\"_ _0\" id=\"cflshid_18407\"></span></span><span class=\"ffd ws88\" id=\"cflshid_18408\"><span id=\"cflshid_18409\">fair value</span><span class=\"ff1\" id=\"cflshid_18410\"> rilevato nel Conto economico complessivo consolidato senza rigiro degli utili e </span></span></span></div><div class=\"t m0 x32 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18411\">perdite cumulate nel momento dell\u2019eliminazione (strumenti rappresentativi di capitale);</div><div class=\"t m0 x31 h6 y64 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18412\"><span id=\"cflshid_18413\">\u00a0<span class=\"_ _45\" id=\"cflshid_18414\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18415\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18416\"><span id=\"cflshid_18417\">attivit\u00e0 finanziarie al </span><span class=\"ffd\" id=\"cflshid_18418\">fair value</span></span><span id=\"cflshid_18419\"> rilevato a conto economico.</span></div><div class=\"t m0 x3 h9 y66 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18420\">Attivit\u00e0 finanziarie al costo ammortizzato (strumenti di debito)</div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18421\">Sono classificate <span class=\"_ _0\" id=\"cflshid_18422\"></span>in tale <span class=\"_ _3\" id=\"cflshid_18423\"></span>categoria le <span class=\"_ _0\" id=\"cflshid_18424\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18425\"></span>per le quali <span class=\"_ _0\" id=\"cflshid_18426\"></span>risultano verificati <span class=\"_ _3\" id=\"cflshid_18427\"></span>i seguenti <span class=\"_ _0\" id=\"cflshid_18428\"></span>requisiti: (i) <span class=\"_ _0\" id=\"cflshid_18429\"></span>l\u2019attivit\u00e0<span class=\"_ _a\" id=\"cflshid_18430\"></span></div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18431\">\u00e8 <span class=\"_ _a\" id=\"cflshid_18432\"></span>posseduta <span class=\"_ _a\" id=\"cflshid_18433\"></span>nell\u2019ambito <span class=\"_ _c\" id=\"cflshid_18434\"></span>di <span class=\"_ _a\" id=\"cflshid_18435\"></span>un <span class=\"_ _c\" id=\"cflshid_18436\"></span>modello <span class=\"_ _a\" id=\"cflshid_18437\"></span>di <span class=\"_ _a\" id=\"cflshid_18438\"></span>business <span class=\"_ _c\" id=\"cflshid_18439\"></span>il <span class=\"_ _a\" id=\"cflshid_18440\"></span>cui <span class=\"_ _c\" id=\"cflshid_18441\"></span>obiettivo <span class=\"_ _a\" id=\"cflshid_18442\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_18443\"></span>il <span class=\"_ _c\" id=\"cflshid_18444\"></span>possesso <span class=\"_ _a\" id=\"cflshid_18445\"></span>dell\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18446\"></span>finalizzato <span class=\"_ _a\" id=\"cflshid_18447\"></span>alla <span class=\"_ _a\" id=\"cflshid_18448\"></span>raccolta<span class=\"_ _a\" id=\"cflshid_18449\"></span></div><div class=\"t m0 x3 h6 y78 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18450\"><span id=\"cflshid_18451\">dei flussi finanziari contrattuali; <span class=\"_ _a\" id=\"cflshid_18452\"></span>e (ii) i termini <span class=\"_ _a\" id=\"cflshid_18453\"></span>contrattuali dell\u2019attivit\u00e0 prevedono flussi <span class=\"_ _a\" id=\"cflshid_18454\"></span>finanziari rappresentati uni</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_18455\">-</span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 lsc ws54\" id=\"cflshid_18456\">camente da pagamenti del capitale e dell\u2019interesse sull\u2019importo del capitale da restituire. Si tratta principalmente di </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18457\">crediti commerciali, attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18458\"></span>finanziarie e altre <span class=\"_ _3\" id=\"cflshid_18459\"></span>attivit\u00e0.</div><div class=\"t m0 x3 h6 y6b ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18460\"><span id=\"cflshid_18461\">I <span class=\"_ _0\" id=\"cflshid_18462\"></span>crediti <span class=\"_ _3\" id=\"cflshid_18463\"></span>commerciali <span class=\"_ _0\" id=\"cflshid_18464\"></span>che <span class=\"_ _3\" id=\"cflshid_18465\"></span>non <span class=\"_ _0\" id=\"cflshid_18466\"></span>contengono <span class=\"_ _3\" id=\"cflshid_18467\"></span>una <span class=\"_ _0\" id=\"cflshid_18468\"></span>componente <span class=\"_ _3\" id=\"cflshid_18469\"></span>finanziaria <span class=\"_ _0\" id=\"cflshid_18470\"></span>significativa sono <span class=\"_ _0\" id=\"cflshid_18471\"></span>riconosciuti <span class=\"_ _0\" id=\"cflshid_18472\"></span>al <span class=\"_ _0\" id=\"cflshid_18473\"></span>prezzo <span class=\"_ _3\" id=\"cflshid_18474\"></span>defini</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_18475\">-</span></div>to per la relativa transazione (determinato secondo il disposto del principio IFRS 15 Ricavi da contratti con i clienti)<div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18477\">Le <span class=\"_ _d\" id=\"cflshid_18478\"></span>attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_18479\"></span>finanziarie <span class=\"_ _d\" id=\"cflshid_18480\"></span>al <span class=\"_ _d\" id=\"cflshid_18481\"></span>costo <span class=\"_ _4\" id=\"cflshid_18482\"></span>ammortizzato <span class=\"_ _c\" id=\"cflshid_18483\"></span>sono <span class=\"_ _d\" id=\"cflshid_18484\"></span>successivamente <span class=\"_ _d\" id=\"cflshid_18485\"></span>valutate <span class=\"_ _d\" id=\"cflshid_18486\"></span>utilizzando <span class=\"_ _4\" id=\"cflshid_18487\"></span>il <span class=\"_ _c\" id=\"cflshid_18488\"></span>criterio <span class=\"_ _d\" id=\"cflshid_18489\"></span>dell\u2019interesse </div><div class=\"t m0 x3 h6 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18490\"><span id=\"cflshid_18491\">effettivo <span class=\"_ _a\" id=\"cflshid_18492\"></span>e <span class=\"_ _a\" id=\"cflshid_18493\"></span>sono <span class=\"_ _a\" id=\"cflshid_18494\"></span>soggette <span class=\"_ _c\" id=\"cflshid_18495\"></span>ad <span class=\"_ _a\" id=\"cflshid_18496\"></span></span><span class=\"ffd\" id=\"cflshid_18497\"><span id=\"cflshid_18498\">impairment</span><span class=\"ff1 ws84\" id=\"cflshid_18499\">. Gli utili e le perdite sono rilevati a conto economico quando l\u2019attivit\u00e0 \u00e8 </span></span></div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18500\">eliminata, modificata o rivalutata.</div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18501\">T<span class=\"_ _0\" id=\"cflshid_18502\"></span>ra le attivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_18503\"></span>costo ammortizzato del <span class=\"_ _3\" id=\"cflshid_18504\"></span>Gruppo sono inclusi <span class=\"_ _3\" id=\"cflshid_18505\"></span>i crediti commerciali <span class=\"_ _0\" id=\"cflshid_18506\"></span>e i depositi cauzionali.</div><div class=\"t m0 x3 h9 y3 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18515\"><span id=\"cflshid_18516\">Attivit\u00e0 finanziarie al </span><span class=\"ff8\" id=\"cflshid_18517\"><span id=\"cflshid_18518\">fair value</span><span class=\"ff3\" id=\"cflshid_18519\"> rilevato in OCI (strumenti di debito)</span></span></div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18520\"><span id=\"cflshid_18521\">Sono </span><span class=\"_ _4\" id=\"cflshid_18522\">\u00a0</span><span id=\"cflshid_18523\">classificate </span><span class=\"_ _4\" id=\"cflshid_18524\">\u00a0</span><span id=\"cflshid_18525\">in </span><span class=\"_ _4\" id=\"cflshid_18526\">\u00a0</span><span id=\"cflshid_18527\">tale </span><span class=\"_ _4\" id=\"cflshid_18528\">\u00a0</span><span id=\"cflshid_18529\">categoria </span><span class=\"_ _4\" id=\"cflshid_18530\">\u00a0</span><span id=\"cflshid_18531\">le </span><span class=\"_ _7\" id=\"cflshid_18532\">\u00a0</span><span id=\"cflshid_18533\">attivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_18534\">\u00a0</span><span id=\"cflshid_18535\">finanziarie </span><span class=\"_ _4\" id=\"cflshid_18536\">\u00a0</span><span id=\"cflshid_18537\">per </span><span class=\"_ _4\" id=\"cflshid_18538\">\u00a0</span><span id=\"cflshid_18539\">le </span><span class=\"_ _4\" id=\"cflshid_18540\">\u00a0</span><span id=\"cflshid_18541\">quali </span><span class=\"_ _7\" id=\"cflshid_18542\">\u00a0</span><span id=\"cflshid_18543\">risultano </span><span class=\"_ _4\" id=\"cflshid_18544\">\u00a0</span><span id=\"cflshid_18545\">verificati </span><span class=\"_ _4\" id=\"cflshid_18546\">\u00a0</span><span id=\"cflshid_18547\">i </span><span class=\"_ _4\" id=\"cflshid_18548\">\u00a0</span><span id=\"cflshid_18549\">seguenti </span><span class=\"_ _4\" id=\"cflshid_18550\">\u00a0</span><span id=\"cflshid_18551\">requisiti: </span><span class=\"_ _7\" id=\"cflshid_18552\">\u00a0</span><span id=\"cflshid_18553\">(i) </span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws42\" id=\"cflshid_18554\">l\u2019attivit\u00e0 \u00e8 posseduta nel quadro di un modello di business il cui obiettivo \u00e8 conseguito sia mediante la raccolta </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18555\">dei flussi finanziari contrattuali che mediante la vendita dell\u2019attivit\u00e0 stessa; e (ii) i termini contrattuali dell\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18556\">prevedono <span class=\"_ _d\" id=\"cflshid_18557\"></span>flussi <span class=\"_ _d\" id=\"cflshid_18558\"></span>finanziari <span class=\"_ _4\" id=\"cflshid_18559\"></span>rappresentati <span class=\"_ _c\" id=\"cflshid_18560\"></span>unicamente <span class=\"_ _4\" id=\"cflshid_18561\"></span>da <span class=\"_ _c\" id=\"cflshid_18562\"></span>pagamenti <span class=\"_ _d\" id=\"cflshid_18563\"></span>del <span class=\"_ _4\" id=\"cflshid_18564\"></span>capitale <span class=\"_ _c\" id=\"cflshid_18565\"></span>e <span class=\"_ _4\" id=\"cflshid_18566\"></span>dell\u2019interesse <span class=\"_ _c\" id=\"cflshid_18567\"></span>sull\u2019importo <span class=\"_ _d\" id=\"cflshid_18568\"></span>del </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18569\">capitale da restituire</div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_18570\"><span id=\"cflshid_18571\">T<span class=\"_ _2\" id=\"cflshid_18572\"></span>ali attivit\u00e0 sono inizialmente riconosciute in bilancio al loro </span><span class=\"ffd\" id=\"cflshid_18573\">fair value</span><span id=\"cflshid_18574\"> incrementato di eventuali costi accessori </span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18575\">direttamente attribuibili alle transazioni che le hanno generate.</div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_18576\"><span id=\"cflshid_18577\">Per le attivit\u00e0 da strumenti di debito valutati al </span><span class=\"ffd\" id=\"cflshid_18578\"><span id=\"cflshid_18579\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_18580\"><span id=\"cflshid_18581\">\u00a0<span class=\"_ _3\" id=\"cflshid_18582\"></span>rilevato in <span class=\"_ _0\" id=\"cflshid_18583\"></span>OCI, gli <span class=\"_ _3\" id=\"cflshid_18584\"></span>interessi attivi, <span class=\"_ _0\" id=\"cflshid_18585\"></span>le variazioni <span class=\"_ _3\" id=\"cflshid_18586\"></span>per diffe</span><span class=\"ff1\" id=\"cflshid_18587\">-</span></span></span></div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_18588\">renze cambio e le perdite di valore, insieme alle riprese, sono rilevati a conto economico e sono calcolati allo stesso </div><div class=\"t m0 x3 h6 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18589\"><span id=\"cflshid_18590\">modo delle attivit\u00e0 finanziarie valutate al costo ammortizzato. Le rimanenti variazioni del </span><span class=\"ffd ws8d\" id=\"cflshid_18591\"><span id=\"cflshid_18592\">fair value</span><span class=\"ff1\" id=\"cflshid_18593\"> sono rilevate </span></span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_18594\"><span id=\"cflshid_18595\">in OCI. <span class=\"_ _0\" id=\"cflshid_18596\"></span>Al momento dell\u2019eliminazione, la variazione cumulativa del </span><span class=\"ffd\" id=\"cflshid_18597\"><span id=\"cflshid_18598\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_18599\"> rilevata in OCI viene riclassificata </span></span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18600\">nel conto economico.</div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_18601\"><span id=\"cflshid_18602\">Le attivit\u00e0 da strumenti di debito del Gruppo valutati al </span><span class=\"ffd\" id=\"cflshid_18603\">fair value</span><span id=\"cflshid_18604\"> rilevato in OCI comprendono gli investimenti in </span></div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18605\">strumenti di debito quotati inclusi nelle altre attivit\u00e0 finanziarie non correnti.</div><div class=\"t m0 x3 h9 y59 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18606\">Investimenti in strumenti rappresentativi di capitale</div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18607\">All\u2019atto <span class=\"_ _d\" id=\"cflshid_18608\"></span>della <span class=\"_ _d\" id=\"cflshid_18609\"></span>rilevazione <span class=\"_ _d\" id=\"cflshid_18610\"></span>iniziale, <span class=\"_ _d\" id=\"cflshid_18611\"></span>il <span class=\"_ _d\" id=\"cflshid_18612\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_18613\"></span>pu\u00f2 <span class=\"_ _d\" id=\"cflshid_18614\"></span>irrevocabilmente <span class=\"_ _d\" id=\"cflshid_18615\"></span>scegliere <span class=\"_ _d\" id=\"cflshid_18616\"></span>di <span class=\"_ _4\" id=\"cflshid_18617\"></span>classificare <span class=\"_ _c\" id=\"cflshid_18618\"></span>i <span class=\"_ _d\" id=\"cflshid_18619\"></span>propri <span class=\"_ _d\" id=\"cflshid_18620\"></span>investimenti </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_18621\"><span id=\"cflshid_18622\">azionari come strumenti rappresentativi di capitale rilevati al </span><span class=\"ffd\" id=\"cflshid_18623\">fair value</span><span id=\"cflshid_18624\"> rilevato in OCI quando soddisfano la de</span><span class=\"ws0\" id=\"cflshid_18625\">-</span></div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18626\">finizione di strumenti rappresentativi di capitale ai sensi dello IAS 32 \u201cStrumenti finanziari: Presentazione\u201d e non </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18627\">sono detenuti per la negoziazione. La classificazione \u00e8 determinata per ogni singolo strumento.</div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18628\">Gli <span class=\"_ _0\" id=\"cflshid_18629\"></span>utili <span class=\"_ _3\" id=\"cflshid_18630\"></span>e <span class=\"_ _0\" id=\"cflshid_18631\"></span>le perdite <span class=\"_ _0\" id=\"cflshid_18632\"></span>conseguite <span class=\"_ _0\" id=\"cflshid_18633\"></span>su <span class=\"_ _3\" id=\"cflshid_18634\"></span>tali <span class=\"_ _0\" id=\"cflshid_18635\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18636\"></span>non <span class=\"_ _0\" id=\"cflshid_18637\"></span>vengono <span class=\"_ _3\" id=\"cflshid_18638\"></span>mai <span class=\"_ _0\" id=\"cflshid_18639\"></span>rigirati <span class=\"_ _3\" id=\"cflshid_18640\"></span>nel <span class=\"_ _0\" id=\"cflshid_18641\"></span>conto economico. <span class=\"_ _0\" id=\"cflshid_18642\"></span>I <span class=\"_ _0\" id=\"cflshid_18643\"></span>dividendi </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_18644\"><span id=\"cflshid_18645\">sono rilevati nel conto economico quando il diritto al pagamento \u00e8 stato deliberato, salvo quando il Gruppo bene</span><span class=\"ws0\" id=\"cflshid_18646\">-</span></div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18647\">ficia di <span class=\"_ _0\" id=\"cflshid_18648\"></span>tali proventi <span class=\"_ _0\" id=\"cflshid_18649\"></span>come recupero <span class=\"_ _3\" id=\"cflshid_18650\"></span>di parte <span class=\"_ _0\" id=\"cflshid_18651\"></span>del costo <span class=\"_ _3\" id=\"cflshid_18652\"></span>dell\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18653\"></span>finanziaria, nel <span class=\"_ _0\" id=\"cflshid_18654\"></span>qual caso <span class=\"_ _3\" id=\"cflshid_18655\"></span>tali utili <span class=\"_ _0\" id=\"cflshid_18656\"></span>sono rilevati <span class=\"_ _0\" id=\"cflshid_18657\"></span>in </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws49\" id=\"cflshid_18658\"><span id=\"cflshid_18659\">OCI. Gli strumenti rappresentativi di capitale iscritti al </span><span class=\"ffd\" id=\"cflshid_18660\">fair value</span><span id=\"cflshid_18661\"> rilevato in OCI non sono soggetti ad </span><span class=\"ffd ws0\" id=\"cflshid_18662\">impairment </span></div><div class=\"t m0 x3 h6 y61 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18663\"><span id=\"cflshid_18664\">test</span><span class=\"ff1\" id=\"cflshid_18665\">.</span></div><div class=\"t m0 x3 h6 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18666\"><span id=\"cflshid_18667\">Il Gruppo <span class=\"_ _0\" id=\"cflshid_18668\"></span>ha scelto di <span class=\"_ _0\" id=\"cflshid_18669\"></span>classificare irrevocabilmente <span class=\"_ _3\" id=\"cflshid_18670\"></span>le proprie <span class=\"_ _0\" id=\"cflshid_18671\"></span>partecipazioni diverse dalle <span class=\"_ _0\" id=\"cflshid_18672\"></span>partecipazioni in <span class=\"_ _3\" id=\"cflshid_18673\"></span>impre</span><span class=\"ff1\" id=\"cflshid_18674\">-</span></div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18675\">se quotate e/o collegate in questa categoria.</div><div class=\"t m0 x3 h9 y77 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18676\">Attivit\u00e0 finanziarie al fair value rilevato a conto economico</div><div class=\"t m0 x3 h6 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18677\"><span id=\"cflshid_18678\">Gli <span class=\"_ _a\" id=\"cflshid_18679\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_18680\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_18681\"></span>al <span class=\"_ _c\" id=\"cflshid_18682\"></span></span><span class=\"ffd ws54\" id=\"cflshid_18683\"><span id=\"cflshid_18684\">fair value</span><span class=\"ff1\" id=\"cflshid_18685\"> con variazioni rilevate nel conto economico sono iscritti nel prospetto della </span></span></div><div class=\"t m0 x3 h6 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18686\"><span id=\"cflshid_18687\">Situazione <span class=\"_ _a\" id=\"cflshid_18688\"></span>patrimoniale e <span class=\"_ _a\" id=\"cflshid_18689\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_18690\"></span>consolidata <span class=\"_ _a\" id=\"cflshid_18691\"></span>al <span class=\"_ _a\" id=\"cflshid_18692\"></span></span><span class=\"ffd ws4d\" id=\"cflshid_18693\"><span id=\"cflshid_18694\">fair value</span><span class=\"ff1\" id=\"cflshid_18695\"> e le variazioni nette del </span><span id=\"cflshid_18696\">fair value</span><span class=\"ff1\" id=\"cflshid_18697\"><span id=\"cflshid_18698\"> rilevate nel pro</span><span class=\"ws0\" id=\"cflshid_18699\">-</span></span></span></div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18700\">spetto dell\u2019utile/(perdita) d\u2019esercizio.</div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws90\" id=\"cflshid_18701\"><span id=\"cflshid_18702\">In questa categoria rientrano gli strumenti derivati e le partecipazioni quotate che il Gruppo non ha scelto irrevoca</span><span class=\"ws0\" id=\"cflshid_18703\">-</span></div><div class=\"t m0 x3 h6 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18704\"><span id=\"cflshid_18705\">bilmente di classificare al <span class=\"_ _a\" id=\"cflshid_18706\"></span></span><span class=\"ffd wsbe\" id=\"cflshid_18707\"><span id=\"cflshid_18708\">fair value</span><span class=\"ff1\" id=\"cflshid_18709\"> rilevato in OCI. I dividendi su partecipazioni quotate sono rilevati come altri </span></span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18710\">proventi nel prospetto dell\u2019utile/(perdita) d\u2019esercizio quando \u00e8 stato stabilito il diritto al pagamento.</div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18711\">Il derivato incorporato contenuto <span class=\"_ _a\" id=\"cflshid_18712\"></span>in un contratto <span class=\"_ _a\" id=\"cflshid_18713\"></span>ibrido non derivato, in <span class=\"_ _a\" id=\"cflshid_18714\"></span>una passivit\u00e0 finanziaria o <span class=\"_ _a\" id=\"cflshid_18715\"></span>in un contratto </div><div class=\"t m0 x3 h6 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18716\"><span id=\"cflshid_18717\">non <span class=\"_ _0\" id=\"cflshid_18718\"></span>finanziario <span class=\"_ _3\" id=\"cflshid_18719\"></span>principale, <span class=\"_ _0\" id=\"cflshid_18720\"></span>\u00e8 separato <span class=\"_ _0\" id=\"cflshid_18721\"></span>dal <span class=\"_ _0\" id=\"cflshid_18722\"></span>contratto <span class=\"_ _3\" id=\"cflshid_18723\"></span>principale <span class=\"_ _0\" id=\"cflshid_18724\"></span>e contabilizzato <span class=\"_ _0\" id=\"cflshid_18725\"></span>come <span class=\"_ _0\" id=\"cflshid_18726\"></span>derivato <span class=\"_ _3\" id=\"cflshid_18727\"></span>separato, <span class=\"_ _0\" id=\"cflshid_18728\"></span>se: le <span class=\"_ _0\" id=\"cflshid_18729\"></span>sue <span class=\"_ _0\" id=\"cflshid_18730\"></span>ca</span><span class=\"ff1\" id=\"cflshid_18731\">-</span></div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws96\" id=\"cflshid_18732\"><span id=\"cflshid_18733\">ratteristiche economiche ed i rischi ad esso associati non sono strettamente correlati a quelli del contratto principa</span><span class=\"ws0\" id=\"cflshid_18734\">-</span></div>le; uno strumento separato con gli stessi <span class=\"_ _a\" id=\"cflshid_18736\"></span>termini del derivato incorporato soddisferebbe la definizione di <span class=\"_ _a\" id=\"cflshid_18737\"></span>derivato;<div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_18739\"><span id=\"cflshid_18740\">e il contratto ibrido non \u00e8 valutato al </span><span class=\"ffd\" id=\"cflshid_18741\">fair value</span><span id=\"cflshid_18742\"> rilevato nel conto economico. I derivati incorporati sono valutati </span></div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18743\"><span id=\"cflshid_18744\">al <span class=\"_ _a\" id=\"cflshid_18745\"></span></span><span class=\"ffd ws4d\" id=\"cflshid_18746\"><span id=\"cflshid_18747\">fair value</span><span class=\"ff1\" id=\"cflshid_18748\">, con le variazioni di </span><span id=\"cflshid_18749\">fair value</span><span class=\"ff1\" id=\"cflshid_18750\"> rilevate nel conto economico. Una rideterminazione avviene solo nel </span></span></div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18751\">caso <span class=\"_ _a\" id=\"cflshid_18752\"></span>in <span class=\"_ _a\" id=\"cflshid_18753\"></span>cui <span class=\"_ _a\" id=\"cflshid_18754\"></span>intervenga <span class=\"_ _c\" id=\"cflshid_18755\"></span>un <span class=\"_ _a\" id=\"cflshid_18756\"></span>cambiamento <span class=\"_ _a\" id=\"cflshid_18757\"></span>dei <span class=\"_ _a\" id=\"cflshid_18758\"></span>termini <span class=\"_ _c\" id=\"cflshid_18759\"></span>del <span class=\"_ _a\" id=\"cflshid_18760\"></span>contratto <span class=\"_ _a\" id=\"cflshid_18761\"></span>che <span class=\"_ _a\" id=\"cflshid_18762\"></span>modifica <span class=\"_ _c\" id=\"cflshid_18763\"></span>significativamente <span class=\"_ _a\" id=\"cflshid_18764\"></span>i <span class=\"_ _a\" id=\"cflshid_18765\"></span>flussi <span class=\"_ _a\" id=\"cflshid_18766\"></span>di <span class=\"_ _c\" id=\"cflshid_18767\"></span>cassa </div><div class=\"t m0 x3 h6 y112 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18768\"><span id=\"cflshid_18769\">altrimenti <span class=\"_ _0\" id=\"cflshid_18770\"></span>attesi <span class=\"_ _0\" id=\"cflshid_18771\"></span>o una <span class=\"_ _0\" id=\"cflshid_18772\"></span>riclassifica <span class=\"_ _0\" id=\"cflshid_18773\"></span>di <span class=\"_ _0\" id=\"cflshid_18774\"></span>un\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18775\"></span>finanziaria <span class=\"_ _0\" id=\"cflshid_18776\"></span>a <span class=\"_ _3\" id=\"cflshid_18777\"></span>una <span class=\"_ _0\" id=\"cflshid_18778\"></span>categoria <span class=\"_ _3\" id=\"cflshid_18779\"></span>diversa <span class=\"_ _0\" id=\"cflshid_18780\"></span>dal <span class=\"_ _3\" id=\"cflshid_18781\"></span></span><span class=\"ffd ws85\" id=\"cflshid_18782\"><span id=\"cflshid_18783\">fair value</span><span class=\"ff1\" id=\"cflshid_18784\"> a conto economico.</span></span></div><div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18793\">Cancellazione</div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18794\">Un\u2019attivit\u00e0 finanziaria <span class=\"_ _0\" id=\"cflshid_18795\"></span>(o, ove <span class=\"_ _3\" id=\"cflshid_18796\"></span>applicabile, parte <span class=\"_ _0\" id=\"cflshid_18797\"></span>di un\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18798\"></span>finanziaria o <span class=\"_ _0\" id=\"cflshid_18799\"></span>parte di un <span class=\"_ _0\" id=\"cflshid_18800\"></span>gruppo di <span class=\"_ _3\" id=\"cflshid_18801\"></span>attivit\u00e0 finanziarie </div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18802\"><span id=\"cflshid_18803\">simili) <span class=\"_ _a\" id=\"cflshid_18804\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_18805\"></span>cancellata <span class=\"_ _a\" id=\"cflshid_18806\"></span>in <span class=\"_ _a\" id=\"cflshid_18807\"></span>primo <span class=\"_ _c\" id=\"cflshid_18808\"></span>luogo <span class=\"_ _a\" id=\"cflshid_18809\"></span>(es. <span class=\"_ _a\" id=\"cflshid_18810\"></span>rimossa <span class=\"_ _a\" id=\"cflshid_18811\"></span>dal <span class=\"_ _c\" id=\"cflshid_18812\"></span>prospetto <span class=\"_ _a\" id=\"cflshid_18813\"></span>della <span class=\"_ _a\" id=\"cflshid_18814\"></span>Situazione <span class=\"_ _a\" id=\"cflshid_18815\"></span>patrimoniale <span class=\"_ _a\" id=\"cflshid_18816\"></span>e <span class=\"_ _c\" id=\"cflshid_18817\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_18818\"></span>consoli</span><span class=\"ff1\" id=\"cflshid_18819\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18820\">data del Gruppo) quando:</div><div class=\"t m0 x31 h6 y4d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18821\"><span id=\"cflshid_18822\">\u00a0<span class=\"_ _45\" id=\"cflshid_18823\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18824\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18825\">i diritti a ricevere flussi finanziari dall\u2019attivit\u00e0 sono estinti, o</span></div><div class=\"t m0 x31 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18826\"><span id=\"cflshid_18827\">\u00a0<span class=\"_ _45\" id=\"cflshid_18828\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18829\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18830\">il Gruppo <span class=\"_ _0\" id=\"cflshid_18831\"></span>ha trasferito ad <span class=\"_ _3\" id=\"cflshid_18832\"></span>una terza <span class=\"_ _3\" id=\"cflshid_18833\"></span>parte il <span class=\"_ _0\" id=\"cflshid_18834\"></span>diritto a ricevere <span class=\"_ _3\" id=\"cflshid_18835\"></span>flussi finanziari <span class=\"_ _0\" id=\"cflshid_18836\"></span>dall\u2019attivit\u00e0 o ha <span class=\"_ _3\" id=\"cflshid_18837\"></span>assunto l\u2019obbligo </span></div><div class=\"t m0 x32 h6 y4e ff1 fs4 fc0 sc0 ls0 wse7\" id=\"cflshid_18838\"><span id=\"cflshid_18839\">contrattuale di corrisponderli interamente e senza ritardi e (a) ha trasferito sostanzialmente tutti i rischi e be</span><span class=\"ws0\" id=\"cflshid_18840\">-</span></div><div class=\"t m0 x32 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18841\">nefici <span class=\"_ _a\" id=\"cflshid_18842\"></span>della <span class=\"_ _a\" id=\"cflshid_18843\"></span>propriet\u00e0 <span class=\"_ _a\" id=\"cflshid_18844\"></span>dell\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18845\"></span>finanziaria, <span class=\"_ _a\" id=\"cflshid_18846\"></span>oppure <span class=\"_ _a\" id=\"cflshid_18847\"></span>(b) <span class=\"_ _c\" id=\"cflshid_18848\"></span>non <span class=\"_ _a\" id=\"cflshid_18849\"></span>ha <span class=\"_ _a\" id=\"cflshid_18850\"></span>trasferito <span class=\"_ _c\" id=\"cflshid_18851\"></span>n\u00e9 <span class=\"_ _a\" id=\"cflshid_18852\"></span>trattenuto <span class=\"_ _a\" id=\"cflshid_18853\"></span>sostanzialmente <span class=\"_ _c\" id=\"cflshid_18854\"></span>tutti <span class=\"_ _a\" id=\"cflshid_18855\"></span>i </div><div class=\"t m0 x32 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18856\">rischi e benefici dell\u2019attivit\u00e0, ma ha trasferito il controllo della stessa.</div><div class=\"t m0 x3 h6 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18857\"><span id=\"cflshid_18858\">Nei casi in cui il Gruppo abbia trasferito i diritti a <span class=\"_ _a\" id=\"cflshid_18859\"></span>ricevere flussi finanziari da un\u2019attivit\u00e0 o abbia siglato un accor</span><span class=\"ff1\" id=\"cflshid_18860\">-</span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18861\">do <span class=\"_ _a\" id=\"cflshid_18862\"></span>in <span class=\"_ _c\" id=\"cflshid_18863\"></span>base <span class=\"_ _c\" id=\"cflshid_18864\"></span>al <span class=\"_ _c\" id=\"cflshid_18865\"></span>quale <span class=\"_ _c\" id=\"cflshid_18866\"></span>mantiene <span class=\"_ _a\" id=\"cflshid_18867\"></span>i <span class=\"_ _c\" id=\"cflshid_18868\"></span>diritti <span class=\"_ _c\" id=\"cflshid_18869\"></span>contrattuali <span class=\"_ _c\" id=\"cflshid_18870\"></span>a <span class=\"_ _c\" id=\"cflshid_18871\"></span>ricevere <span class=\"_ _c\" id=\"cflshid_18872\"></span>i <span class=\"_ _a\" id=\"cflshid_18873\"></span>flussi <span class=\"_ _c\" id=\"cflshid_18874\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_18875\"></span>dell\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18876\"></span>finanziaria, <span class=\"_ _c\" id=\"cflshid_18877\"></span>ma <span class=\"_ _a\" id=\"cflshid_18878\"></span>assume </div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18879\">un\u2019obbligazione contrattuale <span class=\"_ _a\" id=\"cflshid_18880\"></span>a <span class=\"_ _a\" id=\"cflshid_18881\"></span>pagare i <span class=\"_ _a\" id=\"cflshid_18882\"></span>flussi <span class=\"_ _a\" id=\"cflshid_18883\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_18884\"></span>a uno <span class=\"_ _a\" id=\"cflshid_18885\"></span>o <span class=\"_ _a\" id=\"cflshid_18886\"></span>pi\u00f9 <span class=\"_ _a\" id=\"cflshid_18887\"></span>beneficiari (pass-through), <span class=\"_ _a\" id=\"cflshid_18888\"></span>esso <span class=\"_ _a\" id=\"cflshid_18889\"></span>valuta se <span class=\"_ _a\" id=\"cflshid_18890\"></span>e <span class=\"_ _a\" id=\"cflshid_18891\"></span>in </div><div class=\"t m0 x3 h6 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18892\"><span id=\"cflshid_18893\">che <span class=\"_ _3\" id=\"cflshid_18894\"></span>misura <span class=\"_ _3\" id=\"cflshid_18895\"></span>abbia <span class=\"_ _3\" id=\"cflshid_18896\"></span>trattenuto <span class=\"_ _3\" id=\"cflshid_18897\"></span>i <span class=\"_ _3\" id=\"cflshid_18898\"></span>rischi <span class=\"_ _3\" id=\"cflshid_18899\"></span>e <span class=\"_ _3\" id=\"cflshid_18900\"></span>i <span class=\"_ _3\" id=\"cflshid_18901\"></span>benefici <span class=\"_ _3\" id=\"cflshid_18902\"></span>inerenti <span class=\"_ _3\" id=\"cflshid_18903\"></span>al <span class=\"_ _3\" id=\"cflshid_18904\"></span>possesso. <span class=\"_ _3\" id=\"cflshid_18905\"></span>Nel caso <span class=\"_ _0\" id=\"cflshid_18906\"></span>in <span class=\"_ _3\" id=\"cflshid_18907\"></span>cui <span class=\"_ _3\" id=\"cflshid_18908\"></span>non <span class=\"_ _3\" id=\"cflshid_18909\"></span>abbia <span class=\"_ _3\" id=\"cflshid_18910\"></span>n\u00e9 <span class=\"_ _3\" id=\"cflshid_18911\"></span>trasferito <span class=\"_ _3\" id=\"cflshid_18912\"></span>n\u00e9 <span class=\"_ _3\" id=\"cflshid_18913\"></span>tratte</span><span class=\"ff1\" id=\"cflshid_18914\">-</span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18915\">nuto sostanzialmente <span class=\"_ _3\" id=\"cflshid_18916\"></span>tutti i rischi <span class=\"_ _3\" id=\"cflshid_18917\"></span>e benefici o <span class=\"_ _3\" id=\"cflshid_18918\"></span>non abbia perso <span class=\"_ _0\" id=\"cflshid_18919\"></span>il controllo sulla stessa, <span class=\"_ _3\" id=\"cflshid_18920\"></span>l\u2019attivit\u00e0 continua ad <span class=\"_ _3\" id=\"cflshid_18921\"></span>essere </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_18922\">rilevata nel bilancio del Gruppo nella misura del suo coinvolgimento residuo nell\u2019attivit\u00e0 stessa. In questo caso, il </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 wsb2\" id=\"cflshid_18923\">Gruppo riconosce inoltre una passivit\u00e0 associata. L<span class=\"_ _1\" id=\"cflshid_18924\"></span>\u2019attivit\u00e0 trasferita e la passivit\u00e0 associata sono valutate in modo </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18925\">da riflettere i diritti e le obbligazioni che rimangono di pertinenza del Gruppo.</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws79\" id=\"cflshid_18926\">Quando il coinvolgimento residuo dell\u2019entit\u00e0 \u00e8 una garanzia sull\u2019attivit\u00e0 trasferita, il coinvolgimento \u00e8 misurato </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws4e\" id=\"cflshid_18927\">sulla base del minore tra l\u2019importo dell\u2019attivit\u00e0 e l\u2019importo massimo del corrispettivo ricevuto che l\u2019entit\u00e0 potrebbe </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18928\">dover ripagare.</div><div class=\"t m0 x3 h9 y5d ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18929\">Perdita di valore </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18930\">Il <span class=\"_ _a\" id=\"cflshid_18931\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_18932\"></span>iscrive <span class=\"_ _c\" id=\"cflshid_18933\"></span>una <span class=\"_ _a\" id=\"cflshid_18934\"></span>svalutazione <span class=\"_ _c\" id=\"cflshid_18935\"></span>per <span class=\"_ _a\" id=\"cflshid_18936\"></span>perdite <span class=\"_ _a\" id=\"cflshid_18937\"></span>attese <span class=\"_ _c\" id=\"cflshid_18938\"></span>per <span class=\"_ _a\" id=\"cflshid_18939\"></span>tutte <span class=\"_ _c\" id=\"cflshid_18940\"></span>le <span class=\"_ _a\" id=\"cflshid_18941\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18942\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_18943\"></span>rappresentate <span class=\"_ _a\" id=\"cflshid_18944\"></span>da <span class=\"_ _c\" id=\"cflshid_18945\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_18946\"></span>di </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws93\" id=\"cflshid_18947\"><span id=\"cflshid_18948\">debito non detenuti al </span><span class=\"ffd\" id=\"cflshid_18949\"><span id=\"cflshid_18950\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_18951\"><span id=\"cflshid_18952\">\u00a0<span class=\"_ _3\" id=\"cflshid_18953\"></span>rilevato <span class=\"_ _3\" id=\"cflshid_18954\"></span>a <span class=\"_ _3\" id=\"cflshid_18955\"></span>conto <span class=\"_ _3\" id=\"cflshid_18956\"></span>economico. Nello <span class=\"_ _0\" id=\"cflshid_18957\"></span>specifico <span class=\"_ _3\" id=\"cflshid_18958\"></span>le disposizioni <span class=\"_ _0\" id=\"cflshid_18959\"></span>di <span class=\"_ _3\" id=\"cflshid_18960\"></span></span><span class=\"ffd\" id=\"cflshid_18961\"><span id=\"cflshid_18962\">impairment</span><span class=\"ff1 ws93\" id=\"cflshid_18963\"><span id=\"cflshid_18964\"> si appli</span><span class=\"ws0\" id=\"cflshid_18965\">-</span></span></span></span></span></div><div class=\"t m0 x3 h6 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18966\"><span id=\"cflshid_18967\">cano a <span class=\"_ _0\" id=\"cflshid_18968\"></span>tutte le <span class=\"_ _3\" id=\"cflshid_18969\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18970\"></span>valutate al <span class=\"_ _3\" id=\"cflshid_18971\"></span>costo ammortizzato <span class=\"_ _0\" id=\"cflshid_18972\"></span>e al <span class=\"_ _3\" id=\"cflshid_18973\"></span></span><span class=\"ffd wsad\" id=\"cflshid_18974\"><span id=\"cflshid_18975\">fair value</span><span class=\"ff1\" id=\"cflshid_18976\"><span id=\"cflshid_18977\"> rilevato nel Conto economico com</span><span class=\"ws0\" id=\"cflshid_18978\">-</span></span></span></div><div class=\"t m0 x3 h6 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18979\"><span id=\"cflshid_18980\">plessivo consolidato, mentre sono escluse le attivit\u00e0 finanziarie valutate al </span><span class=\"ffd\" id=\"cflshid_18981\"><span id=\"cflshid_18982\">fair value</span><span class=\"ff1\" id=\"cflshid_18983\"> rilevato a conto economico.</span></span></div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18984\"><span id=\"cflshid_18985\">Il <span class=\"_ _d\" id=\"cflshid_18986\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_18987\"></span>applica </span><span class=\"_ _4\" id=\"cflshid_18988\">\u00a0</span><span id=\"cflshid_18989\">l\u2019approccio <span class=\"_ _c\" id=\"cflshid_18990\"></span>semplificato <span class=\"_ _4\" id=\"cflshid_18991\"></span>e <span class=\"_ _c\" id=\"cflshid_18992\"></span>registra <span class=\"_ _4\" id=\"cflshid_18993\"></span>le <span class=\"_ _c\" id=\"cflshid_18994\"></span>perdite <span class=\"_ _4\" id=\"cflshid_18995\"></span>attese <span class=\"_ _c\" id=\"cflshid_18996\"></span>su <span class=\"_ _4\" id=\"cflshid_18997\"></span>tutti <span class=\"_ _c\" id=\"cflshid_18998\"></span>i <span class=\"_ _4\" id=\"cflshid_18999\"></span>crediti <span class=\"_ _c\" id=\"cflshid_19000\"></span>commerciali <span class=\"_ _4\" id=\"cflshid_19001\"></span>in <span class=\"_ _c\" id=\"cflshid_19002\"></span>base <span class=\"_ _d\" id=\"cflshid_19003\"></span>alla </span></div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19004\">durata <span class=\"_ _c\" id=\"cflshid_19005\"></span>residua, <span class=\"_ _d\" id=\"cflshid_19006\"></span>definendo <span class=\"_ _c\" id=\"cflshid_19007\"></span>un <span class=\"_ _d\" id=\"cflshid_19008\"></span>criterio <span class=\"_ _d\" id=\"cflshid_19009\"></span>per <span class=\"_ _c\" id=\"cflshid_19010\"></span>lo <span class=\"_ _d\" id=\"cflshid_19011\"></span>stanziamento <span class=\"_ _d\" id=\"cflshid_19012\"></span>basato <span class=\"_ _c\" id=\"cflshid_19013\"></span>sull\u2019esperienza <span class=\"_ _d\" id=\"cflshid_19014\"></span>storica <span class=\"_ _d\" id=\"cflshid_19015\"></span>delle <span class=\"_ _c\" id=\"cflshid_19016\"></span>singole <span class=\"_ _d\" id=\"cflshid_19017\"></span>societ\u00e0 <span class=\"_ _d\" id=\"cflshid_19018\"></span>del </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19019\">Gruppo relativamente <span class=\"_ _0\" id=\"cflshid_19020\"></span>alle perdite su <span class=\"_ _0\" id=\"cflshid_19021\"></span>crediti, rettificato anche <span class=\"_ _0\" id=\"cflshid_19022\"></span>per tener conto <span class=\"_ _0\" id=\"cflshid_19023\"></span>di fattori previsionali <span class=\"_ _0\" id=\"cflshid_19024\"></span>specifici riferiti </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19025\">ai creditori ed all\u2019ambiente economico.</div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19026\">In assenza di una ragionevole aspettativa di recupero i crediti commerciali sono interamente svalutati.</div><div class=\"t m0 x3 h33 y67 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19027\">Passivit\u00e0 finanziarie</div><div class=\"t m0 x3 h9 y78 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19028\">Rilevazione e valutazione iniziale </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19029\"><span id=\"cflshid_19030\">Le <span class=\"_ _a\" id=\"cflshid_19031\"></span>passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_19032\"></span>finanziarie <span class=\"_ _a\" id=\"cflshid_19033\"></span>sono <span class=\"_ _c\" id=\"cflshid_19034\"></span>classificate, <span class=\"_ _a\" id=\"cflshid_19035\"></span>al <span class=\"_ _a\" id=\"cflshid_19036\"></span>momento <span class=\"_ _c\" id=\"cflshid_19037\"></span>della <span class=\"_ _a\" id=\"cflshid_19038\"></span>rilevazione <span class=\"_ _a\" id=\"cflshid_19039\"></span>iniziale, <span class=\"_ _a\" id=\"cflshid_19040\"></span>tra <span class=\"_ _c\" id=\"cflshid_19041\"></span>le <span class=\"_ _a\" id=\"cflshid_19042\"></span>passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_19043\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_19044\"></span>al <span class=\"_ _a\" id=\"cflshid_19045\"></span></span><span class=\"ffd\" id=\"cflshid_19046\">fair </span></div><div class=\"t m0 x3 h7 y6a ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19047\"><span id=\"cflshid_19048\">value</span><span class=\"ff6\" id=\"cflshid_19049\">\u00a0<span class=\"_ _0\" id=\"cflshid_19050\"></span>rilevato a <span class=\"_ _0\" id=\"cflshid_19051\"></span>conto <span class=\"_ _0\" id=\"cflshid_19052\"></span>economico, tra <span class=\"_ _0\" id=\"cflshid_19053\"></span>i <span class=\"_ _0\" id=\"cflshid_19054\"></span>mutui e <span class=\"_ _0\" id=\"cflshid_19055\"></span>finanziamenti, <span class=\"_ _0\" id=\"cflshid_19056\"></span>o tra <span class=\"_ _0\" id=\"cflshid_19057\"></span>i <span class=\"_ _0\" id=\"cflshid_19058\"></span>derivati designati <span class=\"_ _0\" id=\"cflshid_19059\"></span>come <span class=\"_ _0\" id=\"cflshid_19060\"></span>strumenti di <span class=\"_ _0\" id=\"cflshid_19061\"></span>copertura. </span></div><div class=\"t m0 x3 h6 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19062\"><span id=\"cflshid_19063\">T<span class=\"_ _0\" id=\"cflshid_19064\"></span>utte le passivit\u00e0 <span class=\"_ _3\" id=\"cflshid_19065\"></span>finanziarie sono <span class=\"_ _3\" id=\"cflshid_19066\"></span>rilevate inizialmente <span class=\"_ _3\" id=\"cflshid_19067\"></span>al </span><span class=\"ffd wsb2\" id=\"cflshid_19068\">fair value</span><span id=\"cflshid_19069\">\u00a0<span class=\"_ _3\" id=\"cflshid_19070\"></span>cui si <span class=\"_ _0\" id=\"cflshid_19071\"></span>aggiungono, nel caso <span class=\"_ _3\" id=\"cflshid_19072\"></span>di mutui, <span class=\"_ _3\" id=\"cflshid_19073\"></span>finanzia</span><span class=\"ff1\" id=\"cflshid_19074\">-</span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19075\">menti e debiti, i costi di transazione ad essi direttamente attribuibili.</div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19076\">Le passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_19077\"></span>finanziarie <span class=\"_ _a\" id=\"cflshid_19078\"></span>del <span class=\"_ _a\" id=\"cflshid_19079\"></span>Gruppo comprendono <span class=\"_ _a\" id=\"cflshid_19080\"></span>debiti <span class=\"_ _a\" id=\"cflshid_19081\"></span>commerciali <span class=\"_ _a\" id=\"cflshid_19082\"></span>e altri <span class=\"_ _a\" id=\"cflshid_19083\"></span>debiti, <span class=\"_ _a\" id=\"cflshid_19084\"></span>mutui e <span class=\"_ _a\" id=\"cflshid_19085\"></span>finanziamenti, <span class=\"_ _a\" id=\"cflshid_19086\"></span>inclusi </div>scoperti di conto corrente e strumenti finanziari derivati<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19096\">V<span class=\"_ _2\" id=\"cflshid_19097\"></span>alutazione successiva</div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19098\">Ai fini <span class=\"_ _3\" id=\"cflshid_19099\"></span>della valutazione <span class=\"_ _3\" id=\"cflshid_19100\"></span>successiva le passivit\u00e0 <span class=\"_ _0\" id=\"cflshid_19101\"></span>finanziarie sono classificate in <span class=\"_ _0\" id=\"cflshid_19102\"></span>due categorie:</div><div class=\"t m0 x0 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19103\"><span id=\"cflshid_19104\">\u00a0<span class=\"_ _45\" id=\"cflshid_19105\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19106\">\u00a0</span><span class=\"ff6 ls11 ws7e\" id=\"cflshid_19107\"><span id=\"cflshid_19108\">passivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_19109\"></span></span><span class=\"ffd ws0\" id=\"cflshid_19110\"><span id=\"cflshid_19111\">fair value</span><span class=\"ff1\" id=\"cflshid_19112\"> rilevato a conto economico;</span></span></span></div><div class=\"t m0 x0 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19113\"><span id=\"cflshid_19114\">\u00a0<span class=\"_ _45\" id=\"cflshid_19115\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19116\">\u00a0</span><span class=\"ff6 ls11 ws7e\" id=\"cflshid_19117\">passivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_19118\"></span>costo ammortizzato <span class=\"_ _3\" id=\"cflshid_19119\"></span>(finanziamenti e prestiti).</span></div><div class=\"t m0 x3 h9 y4e ffe fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19120\"><span id=\"cflshid_19121\">Passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19122\"></span>al </span><span class=\"ff8 ws0\" id=\"cflshid_19123\"><span id=\"cflshid_19124\">fair value</span><span class=\"ff3\" id=\"cflshid_19125\"> rilevato a conto economico</span></span></div><div class=\"t m0 x3 h6 y4f ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19126\"><span id=\"cflshid_19127\">Le passivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_19128\"></span></span><span class=\"ffd wsc5\" id=\"cflshid_19129\"><span id=\"cflshid_19130\">fair value</span><span class=\"ff1\" id=\"cflshid_19131\"> con variazioni rilevate a conto economico comprendono passivit\u00e0 detenute per la </span></span></div><div class=\"t m0 x3 h6 y50 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19132\"><span id=\"cflshid_19133\">negoziazione e <span class=\"_ _3\" id=\"cflshid_19134\"></span>passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19135\"></span>rilevate inizialmente al <span class=\"_ _0\" id=\"cflshid_19136\"></span></span><span class=\"ffd ws0\" id=\"cflshid_19137\"><span id=\"cflshid_19138\">fair value</span><span class=\"ff1\" id=\"cflshid_19139\"> con variazioni rilevate a conto economico.<span class=\"_ _a\" id=\"cflshid_19140\"></span>\u00a0</span></span></div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls11 ws67\" id=\"cflshid_19141\">Le passivit\u00e0 detenute per la negoziazione sono tutte quelle assunte con l\u2019intento di estinguerle o trasferirle nel breve </div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19142\">termine. <span class=\"_ _0\" id=\"cflshid_19143\"></span>Questa <span class=\"_ _3\" id=\"cflshid_19144\"></span>categoria <span class=\"_ _0\" id=\"cflshid_19145\"></span>include inoltre <span class=\"_ _0\" id=\"cflshid_19146\"></span>gli <span class=\"_ _0\" id=\"cflshid_19147\"></span>strumenti <span class=\"_ _0\" id=\"cflshid_19148\"></span>finanziari derivati <span class=\"_ _0\" id=\"cflshid_19149\"></span>sottoscritti <span class=\"_ _0\" id=\"cflshid_19150\"></span>dal <span class=\"_ _0\" id=\"cflshid_19151\"></span>Gruppo che <span class=\"_ _0\" id=\"cflshid_19152\"></span>non <span class=\"_ _0\" id=\"cflshid_19153\"></span>sono <span class=\"_ _0\" id=\"cflshid_19154\"></span>designati<span class=\"_ _a\" id=\"cflshid_19155\"></span></div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19156\">come <span class=\"_ _a\" id=\"cflshid_19157\"></span>strumenti <span class=\"_ _c\" id=\"cflshid_19158\"></span>di <span class=\"_ _c\" id=\"cflshid_19159\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19160\"></span>in <span class=\"_ _c\" id=\"cflshid_19161\"></span>una <span class=\"_ _c\" id=\"cflshid_19162\"></span>relazione <span class=\"_ _a\" id=\"cflshid_19163\"></span>di <span class=\"_ _c\" id=\"cflshid_19164\"></span>copertura <span class=\"_ _c\" id=\"cflshid_19165\"></span>definita <span class=\"_ _a\" id=\"cflshid_19166\"></span>dall\u2019<span class=\"_ _0\" id=\"cflshid_19167\"></span><span class=\"_ _c\" id=\"cflshid_19168\"></span>IFRS <span class=\"_ _a\" id=\"cflshid_19169\"></span>9. <span class=\"_ _c\" id=\"cflshid_19170\"></span>I <span class=\"_ _c\" id=\"cflshid_19171\"></span>derivati <span class=\"_ _a\" id=\"cflshid_19172\"></span>incorporati, <span class=\"_ _c\" id=\"cflshid_19173\"></span>scorporati <span class=\"_ _c\" id=\"cflshid_19174\"></span>dal </div><div class=\"t m0 x3 h6 y54 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19175\"><span id=\"cflshid_19176\">contratto principale, sono classificati come strumenti finanziari detenuti per <span class=\"_ _3\" id=\"cflshid_19177\"></span>la negoziazione salvo che non siano desi</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_19178\">-</span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19179\">gnati come <span class=\"_ _3\" id=\"cflshid_19180\"></span>strumenti di <span class=\"_ _3\" id=\"cflshid_19181\"></span>copertura efficaci.</div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls11 ws3f\" id=\"cflshid_19182\"><span id=\"cflshid_19183\">Gli utili o le perdite sulle passivit\u00e0 detenute per la negoziazione sono rilevati nel prospetto dell\u2019utile/(perdita) d\u2019eser<span class=\"_ _3\" id=\"cflshid_19184\"></span></span><span class=\"ls0 ws0\" id=\"cflshid_19185\">-</span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19186\">cizio.</div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19187\"><span id=\"cflshid_19188\">Le <span class=\"_ _0\" id=\"cflshid_19189\"></span>passivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_19190\"></span>sono <span class=\"_ _3\" id=\"cflshid_19191\"></span>designate <span class=\"_ _3\" id=\"cflshid_19192\"></span>al <span class=\"_ _3\" id=\"cflshid_19193\"></span></span><span class=\"ffd ws9a\" id=\"cflshid_19194\"><span id=\"cflshid_19195\">fair value</span><span class=\"ff1\" id=\"cflshid_19196\"><span id=\"cflshid_19197\"> con variazioni rilevate a conto economico dalla data di prima iscri</span><span class=\"ls0 ws0\" id=\"cflshid_19198\">-</span></span></span></div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls11 wsc5\" id=\"cflshid_19199\">zione, solo se i criteri dell\u2019IFRS 9 sono soddisfatti. <span class=\"_ _0\" id=\"cflshid_19200\"></span>Al momento della rilevazione iniziale, il Gruppo non ha designato </div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19201\"><span id=\"cflshid_19202\">passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19203\"></span>al </span><span class=\"ffd ws0\" id=\"cflshid_19204\"><span id=\"cflshid_19205\">fair value</span><span class=\"ff1\" id=\"cflshid_19206\"> con variazioni rilevate a conto economico.</span></span></div><div class=\"t m0 x3 h9 y5d ffe fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19207\">Passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19208\"></span>al costo <span class=\"_ _3\" id=\"cflshid_19209\"></span>ammortizzato (finanziamenti e <span class=\"_ _0\" id=\"cflshid_19210\"></span>prestiti)</div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19211\">Dopo la rilevazione iniziale, i <span class=\"_ _a\" id=\"cflshid_19212\"></span>finanziamenti sono valutati con il criterio <span class=\"_ _a\" id=\"cflshid_19213\"></span>del costo ammortizzato usando il <span class=\"_ _a\" id=\"cflshid_19214\"></span>metodo del </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19215\">tasso di interesse effettivo. <span class=\"_ _a\" id=\"cflshid_19216\"></span>Gli utili e <span class=\"_ _a\" id=\"cflshid_19217\"></span>le perdite sono contabilizzati <span class=\"_ _a\" id=\"cflshid_19218\"></span>nel conto economico quando <span class=\"_ _a\" id=\"cflshid_19219\"></span>la passivit\u00e0 \u00e8 estinta,<span class=\"_ _a\" id=\"cflshid_19220\"></span></div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19221\">oltre che attraverso il processo di ammortamento.</div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls11 wsa2\" id=\"cflshid_19222\">Il costo ammortizzato \u00e8 calcolato rilevando lo sconto o il premio sull\u2019acquisizione e gli onorari o costi che fanno parte </div><div class=\"t m0 x3 h6 y63 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19223\"><span id=\"cflshid_19224\">integrante <span class=\"_ _3\" id=\"cflshid_19225\"></span>del tasso <span class=\"_ _0\" id=\"cflshid_19226\"></span>di interesse <span class=\"_ _0\" id=\"cflshid_19227\"></span>effettivo. L<span class=\"_ _1\" id=\"cflshid_19228\"></span>\u2019ammortamento al <span class=\"_ _0\" id=\"cflshid_19229\"></span>tasso di <span class=\"_ _0\" id=\"cflshid_19230\"></span>interesse effettivo <span class=\"_ _0\" id=\"cflshid_19231\"></span>\u00e8 compreso <span class=\"_ _0\" id=\"cflshid_19232\"></span>tra gli <span class=\"_ _0\" id=\"cflshid_19233\"></span>oneri finan</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_19234\">-</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19235\">ziari nel prospetto dell\u2019utile/(perdita).</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19236\">Questa categoria <span class=\"_ _3\" id=\"cflshid_19237\"></span>generalmente include <span class=\"_ _3\" id=\"cflshid_19238\"></span>debiti e finanziamenti <span class=\"_ _0\" id=\"cflshid_19239\"></span>fruttiferi di interessi. </div><div class=\"t m0 x3 h9 y67 ff3 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19240\">Cancellazione</div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19241\">Una <span class=\"_ _d\" id=\"cflshid_19242\"></span>passivit\u00e0 <span class=\"_ _d\" id=\"cflshid_19243\"></span>finanziaria <span class=\"_ _d\" id=\"cflshid_19244\"></span>viene <span class=\"_ _d\" id=\"cflshid_19245\"></span>cancellata <span class=\"_ _4\" id=\"cflshid_19246\"></span>quando <span class=\"_ _c\" id=\"cflshid_19247\"></span>l\u2019obbligazione <span class=\"_ _d\" id=\"cflshid_19248\"></span>sottostante <span class=\"_ _d\" id=\"cflshid_19249\"></span>la <span class=\"_ _4\" id=\"cflshid_19250\"></span>passivit\u00e0 <span class=\"_ _c\" id=\"cflshid_19251\"></span>\u00e8 <span class=\"_ _d\" id=\"cflshid_19252\"></span>estinta, <span class=\"_ _d\" id=\"cflshid_19253\"></span>annullata <span class=\"_ _4\" id=\"cflshid_19254\"></span>ovvero </div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19255\">adempiuta. Laddove una passivit\u00e0 finanziaria esistente fosse <span class=\"_ _3\" id=\"cflshid_19256\"></span>sostituita da un\u2019altra dello stesso prestatore, a condizioni </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19257\"><span id=\"cflshid_19258\">sostanzialmente </span><span class=\"_ _4\" id=\"cflshid_19259\">\u00a0</span><span id=\"cflshid_19260\">diverse, <span class=\"_ _d\" id=\"cflshid_19261\"></span>oppure </span><span class=\"_ _4\" id=\"cflshid_19262\">\u00a0</span><span id=\"cflshid_19263\">le </span><span class=\"_ _4\" id=\"cflshid_19264\">\u00a0</span><span id=\"cflshid_19265\">condizioni <span class=\"_ _4\" id=\"cflshid_19266\"></span>di <span class=\"_ _d\" id=\"cflshid_19267\"></span>una </span><span class=\"_ _4\" id=\"cflshid_19268\">\u00a0</span><span id=\"cflshid_19269\">passivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_19270\">\u00a0</span><span id=\"cflshid_19271\">esistente <span class=\"_ _d\" id=\"cflshid_19272\"></span>venissero </span><span class=\"_ _4\" id=\"cflshid_19273\">\u00a0</span><span id=\"cflshid_19274\">sostanzialmente </span><span class=\"_ _4\" id=\"cflshid_19275\">\u00a0</span><span id=\"cflshid_19276\">modificate, <span class=\"_ _4\" id=\"cflshid_19277\"></span>tale </span></div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19278\"><span id=\"cflshid_19279\">scambio </span><span class=\"_ _4\" id=\"cflshid_19280\">\u00a0</span><span id=\"cflshid_19281\">o </span><span class=\"_ _4\" id=\"cflshid_19282\">\u00a0</span><span id=\"cflshid_19283\">modifica <span class=\"_ _4\" id=\"cflshid_19284\"></span>viene <span class=\"_ _4\" id=\"cflshid_19285\"></span>trattato <span class=\"_ _d\" id=\"cflshid_19286\"></span>come </span><span class=\"_ _4\" id=\"cflshid_19287\">\u00a0</span><span id=\"cflshid_19288\">una </span><span class=\"_ _4\" id=\"cflshid_19289\">\u00a0</span><span id=\"cflshid_19290\">cancellazione </span><span class=\"_ _4\" id=\"cflshid_19291\">\u00a0</span><span id=\"cflshid_19292\">contabile </span><span class=\"_ _4\" id=\"cflshid_19293\">\u00a0</span><span id=\"cflshid_19294\">della </span><span class=\"_ _4\" id=\"cflshid_19295\">\u00a0</span><span id=\"cflshid_19296\">passivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_19297\">\u00a0</span><span id=\"cflshid_19298\">originale, <span class=\"_ _4\" id=\"cflshid_19299\"></span>accompagnata <span class=\"_ _4\" id=\"cflshid_19300\"></span>dalla </span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19301\">rilevazione <span class=\"_ _a\" id=\"cflshid_19302\"></span>di <span class=\"_ _a\" id=\"cflshid_19303\"></span>una <span class=\"_ _a\" id=\"cflshid_19304\"></span>nuova <span class=\"_ _a\" id=\"cflshid_19305\"></span>passivit\u00e0, <span class=\"_ _a\" id=\"cflshid_19306\"></span>con <span class=\"_ _a\" id=\"cflshid_19307\"></span>iscrizione <span class=\"_ _a\" id=\"cflshid_19308\"></span>nel <span class=\"_ _a\" id=\"cflshid_19309\"></span>prospetto <span class=\"_ _a\" id=\"cflshid_19310\"></span>dell\u2019utile/(perdita) <span class=\"_ _a\" id=\"cflshid_19311\"></span>d\u2019esercizio <span class=\"_ _a\" id=\"cflshid_19312\"></span>di <span class=\"_ _c\" id=\"cflshid_19313\"></span>eventuali <span class=\"_ _a\" id=\"cflshid_19314\"></span>differenze </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19315\">tra i valori contabili.</div><div class=\"t m0 x3 h9 y6f ffe fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19316\">Compensazione di <span class=\"_ _3\" id=\"cflshid_19317\"></span>strumenti finanziari</div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19318\">Un\u2019attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_19319\"></span>e <span class=\"_ _3\" id=\"cflshid_19320\"></span>una <span class=\"_ _0\" id=\"cflshid_19321\"></span>passivit\u00e0 finanziaria <span class=\"_ _0\" id=\"cflshid_19322\"></span>possono <span class=\"_ _0\" id=\"cflshid_19323\"></span>essere <span class=\"_ _3\" id=\"cflshid_19324\"></span>compensate <span class=\"_ _0\" id=\"cflshid_19325\"></span>e <span class=\"_ _3\" id=\"cflshid_19326\"></span>il <span class=\"_ _0\" id=\"cflshid_19327\"></span>saldo netto <span class=\"_ _0\" id=\"cflshid_19328\"></span>esposto <span class=\"_ _0\" id=\"cflshid_19329\"></span>nel <span class=\"_ _3\" id=\"cflshid_19330\"></span>prospetto <span class=\"_ _0\" id=\"cflshid_19331\"></span>della Situazione </div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19332\">patrimoniale <span class=\"_ _0\" id=\"cflshid_19333\"></span>e finanziaria <span class=\"_ _0\" id=\"cflshid_19334\"></span>consolidata, <span class=\"_ _0\" id=\"cflshid_19335\"></span>se esiste <span class=\"_ _0\" id=\"cflshid_19336\"></span>un <span class=\"_ _0\" id=\"cflshid_19337\"></span>diritto legale <span class=\"_ _0\" id=\"cflshid_19338\"></span>attuale <span class=\"_ _0\" id=\"cflshid_19339\"></span>a compensare <span class=\"_ _0\" id=\"cflshid_19340\"></span>gli <span class=\"_ _0\" id=\"cflshid_19341\"></span>importi rilevati <span class=\"_ _0\" id=\"cflshid_19342\"></span>contabilmente </div>e vi sia l\u2019intenzione di estinguere il residuo netto, o realizzare l\u2019attivit\u00e0 e contemporaneamente estinguere la passivit\u00e0<div class=\"t m0 x3 h33 y3 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19352\">Strumenti finanziari derivati ed Hedge <span class=\"_ _0\" id=\"cflshid_19353\"></span>Accounting</div><div class=\"t m0 x3 h9 y71 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19354\">Rilevazione iniziale e valutazione successiva</div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19355\">Il <span class=\"_ _0\" id=\"cflshid_19356\"></span>Gruppo utilizza <span class=\"_ _0\" id=\"cflshid_19357\"></span>strumenti <span class=\"_ _0\" id=\"cflshid_19358\"></span>finanziari <span class=\"_ _3\" id=\"cflshid_19359\"></span>derivati <span class=\"_ _0\" id=\"cflshid_19360\"></span>tra i <span class=\"_ _0\" id=\"cflshid_19361\"></span>quali: <span class=\"_ _0\" id=\"cflshid_19362\"></span>contratti <span class=\"_ _3\" id=\"cflshid_19363\"></span>a <span class=\"_ _0\" id=\"cflshid_19364\"></span>termine in <span class=\"_ _0\" id=\"cflshid_19365\"></span>valuta, <span class=\"_ _0\" id=\"cflshid_19366\"></span>swap <span class=\"_ _3\" id=\"cflshid_19367\"></span>su <span class=\"_ _0\" id=\"cflshid_19368\"></span>tassi di <span class=\"_ _0\" id=\"cflshid_19369\"></span>interesse <span class=\"_ _0\" id=\"cflshid_19370\"></span>per </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19371\">coprire rispettivamente, i <span class=\"_ _3\" id=\"cflshid_19372\"></span>propri rischi di <span class=\"_ _3\" id=\"cflshid_19373\"></span>cambio valutario ed <span class=\"_ _3\" id=\"cflshid_19374\"></span>i rischi di <span class=\"_ _3\" id=\"cflshid_19375\"></span>tasso di interesse. <span class=\"_ _0\" id=\"cflshid_19376\"></span>T<span class=\"_ _0\" id=\"cflshid_19377\"></span>ali strumenti finanziari </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsb2\" id=\"cflshid_19378\"><span id=\"cflshid_19379\">derivati sono inizialmente rilevati al </span><span class=\"ffd\" id=\"cflshid_19380\">fair value</span><span id=\"cflshid_19381\"> alla data in cui il contratto derivato \u00e8 sottoscritto e, successivamen</span><span class=\"ws0\" id=\"cflshid_19382\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 wsaa\" id=\"cflshid_19383\"><span id=\"cflshid_19384\">te, sono valutati nuovamente al </span><span class=\"ffd\" id=\"cflshid_19385\"><span id=\"cflshid_19386\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_19387\"><span id=\"cflshid_19388\">. <span class=\"_ _c\" id=\"cflshid_19389\"></span>I <span class=\"_ _d\" id=\"cflshid_19390\"></span>derivati <span class=\"_ _d\" id=\"cflshid_19391\"></span>sono <span class=\"_ _d\" id=\"cflshid_19392\"></span>contabilizzati <span class=\"_ _d\" id=\"cflshid_19393\"></span>come <span class=\"_ _d\" id=\"cflshid_19394\"></span>attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_19395\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_19396\"></span>quando <span class=\"_ _d\" id=\"cflshid_19397\"></span>il <span class=\"_ _d\" id=\"cflshid_19398\"></span></span><span class=\"ffd\" id=\"cflshid_19399\">fair </span></span></span></div><div class=\"t m0 x3 h6 y4f ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19400\"><span id=\"cflshid_19401\">value</span><span class=\"ff6\" id=\"cflshid_19402\"> \u00e8 positivo e come passivit\u00e0 finanziarie quando il </span><span id=\"cflshid_19403\">fair value</span><span class=\"ff1\" id=\"cflshid_19404\"> \u00e8 negativo.</span></div><div class=\"t m0 x3 h6 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19405\"><span id=\"cflshid_19406\">Ai fini dell\u2019</span><span class=\"ffd\" id=\"cflshid_19407\"><span id=\"cflshid_19408\">hedge accounting</span><span class=\"ff1\" id=\"cflshid_19409\">, le coperture sono di tre tipi:</span></span></div><div class=\"t m0 x31 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19410\"><span id=\"cflshid_19411\">\u00a0<span class=\"_ _45\" id=\"cflshid_19412\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19413\">\u00a0</span><span class=\"ws42\" id=\"cflshid_19414\"><span id=\"cflshid_19415\">copertura di </span><span class=\"ffd\" id=\"cflshid_19416\">fair value</span><span id=\"cflshid_19417\"> in caso di copertura dell\u2019esposizione contro le variazioni del </span><span class=\"ffd\" id=\"cflshid_19418\">fair value</span><span id=\"cflshid_19419\"> dell\u2019attivit\u00e0 o </span></span></div><div class=\"t m0 x32 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19420\">passivit\u00e0 rilevata o impegno irrevocabile non iscritto;</div><div class=\"t m0 x31 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19421\"><span id=\"cflshid_19422\">\u00a0<span class=\"_ _45\" id=\"cflshid_19423\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19424\">\u00a0</span><span class=\"ff6\" id=\"cflshid_19425\"><span id=\"cflshid_19426\">copertura di <span class=\"_ _3\" id=\"cflshid_19427\"></span>flussi finanziari <span class=\"_ _3\" id=\"cflshid_19428\"></span>in caso <span class=\"_ _3\" id=\"cflshid_19429\"></span>di copertura <span class=\"_ _3\" id=\"cflshid_19430\"></span>dell\u2019esposizione contro <span class=\"_ _3\" id=\"cflshid_19431\"></span>la variabilit\u00e0 <span class=\"_ _3\" id=\"cflshid_19432\"></span>dei flussi <span class=\"_ _3\" id=\"cflshid_19433\"></span>finanziari attri</span><span class=\"ff1\" id=\"cflshid_19434\">-</span></span></div><div class=\"t m0 x32 h6 y54 ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_19435\">buibile a un particolare rischio associato con tutte le attivit\u00e0 o passivit\u00e0 rilevate o a un\u2019operazione programmata </div><div class=\"t m0 x32 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19436\">altamente probabile o il rischio di valuta estera su impegno irrevocabile non iscritto;</div><div class=\"t m0 x31 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19437\"><span id=\"cflshid_19438\">\u00a0<span class=\"_ _45\" id=\"cflshid_19439\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19440\">\u00a0</span><span id=\"cflshid_19441\">copertura di un investimento netto in una gestione estera.</span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_19442\">All\u2019avvio di un\u2019operazione di copertura, il Gruppo designa e documenta formalmente il rapporto di copertura, cui </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19443\"><span id=\"cflshid_19444\">intende applicare l\u2019</span><span class=\"ffd\" id=\"cflshid_19445\">hedge accounting</span><span id=\"cflshid_19446\">, i propri obiettivi nella gestione del rischio e la strategia perseguita.</span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19447\">La documentazione include l\u2019identificazione <span class=\"_ _a\" id=\"cflshid_19448\"></span>dello strumento di copertura, <span class=\"_ _a\" id=\"cflshid_19449\"></span>dell\u2019elemento coperto, della natura <span class=\"_ _a\" id=\"cflshid_19450\"></span>del </div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19451\">rischio e delle modalit\u00e0 con cui il Gruppo valuter\u00e0 se la relazione di copertura soddisfi i requisiti di efficacia della </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19452\">copertura (compresa l\u2019analisi delle fonti di inefficacia della copertura e in <span class=\"_ _3\" id=\"cflshid_19453\"></span>che modo viene determinato il rapporto </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_19454\">di copertura). La relazione di copertura soddisfa i criteri di ammissibilit\u00e0 per la contabilizzazione delle operazioni </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19455\">di copertura se soddisfa tutti i seguenti requisiti di efficacia della copertura:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19456\"><span id=\"cflshid_19457\">\u00a0<span class=\"_ _45\" id=\"cflshid_19458\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19459\">\u00a0</span><span id=\"cflshid_19460\">vi \u00e8 un rapporto economico tra l\u2019elemento coperto e lo strumento di copertura;</span></div><div class=\"t m0 x31 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19461\"><span id=\"cflshid_19462\">\u00a0<span class=\"_ _45\" id=\"cflshid_19463\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19464\">\u00a0</span><span class=\"ff6\" id=\"cflshid_19465\">l\u2019effetto del <span class=\"_ _0\" id=\"cflshid_19466\"></span>rischio di credito <span class=\"_ _3\" id=\"cflshid_19467\"></span>non prevale <span class=\"_ _3\" id=\"cflshid_19468\"></span>sulle variazioni <span class=\"_ _0\" id=\"cflshid_19469\"></span>di valore risultanti <span class=\"_ _3\" id=\"cflshid_19470\"></span>dal suddetto <span class=\"_ _3\" id=\"cflshid_19471\"></span>rapporto economico.</span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsb9\" id=\"cflshid_19472\">Il rapporto di copertura della relazione di copertura \u00e8 lo stesso di quello risultante dalla quantit\u00e0 dell\u2019elemento </div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19473\">coperto <span class=\"_ _d\" id=\"cflshid_19474\"></span>che <span class=\"_ _d\" id=\"cflshid_19475\"></span>il <span class=\"_ _d\" id=\"cflshid_19476\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_19477\"></span>effettivamente <span class=\"_ _d\" id=\"cflshid_19478\"></span>copre <span class=\"_ _d\" id=\"cflshid_19479\"></span>e <span class=\"_ _d\" id=\"cflshid_19480\"></span>dalla <span class=\"_ _d\" id=\"cflshid_19481\"></span>quantit\u00e0 <span class=\"_ _d\" id=\"cflshid_19482\"></span>dello <span class=\"_ _d\" id=\"cflshid_19483\"></span>strumento <span class=\"_ _d\" id=\"cflshid_19484\"></span>di <span class=\"_ _d\" id=\"cflshid_19485\"></span>copertura <span class=\"_ _d\" id=\"cflshid_19486\"></span>che <span class=\"_ _d\" id=\"cflshid_19487\"></span>il <span class=\"_ _d\" id=\"cflshid_19488\"></span>Gruppo <span class=\"_ _4\" id=\"cflshid_19489\"></span>utilizza </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19490\">effettivamente per coprire tale quantit\u00e0 di elemento coperto.  </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19491\"><span id=\"cflshid_19492\">Le operazioni che soddisfano tutti i criteri qualificanti per l\u2019</span><span class=\"ffd\" id=\"cflshid_19493\"><span id=\"cflshid_19494\">hedge accounting </span><span class=\"ff1\" id=\"cflshid_19495\">sono contabilizzate come segue:</span></span></div><div class=\"t m0 x3 h13 y67 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19496\">Copertur<span class=\"_ _0\" id=\"cflshid_19497\"></span>e di fair value</div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_19498\"><span id=\"cflshid_19499\">La variazione del </span><span class=\"ffd\" id=\"cflshid_19500\">fair value</span><span id=\"cflshid_19501\"> dei derivati di copertura \u00e8 rilevata nel prospetto del conto economico. La variazione </span></div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19502\"><span id=\"cflshid_19503\">del </span><span class=\"ffd ws4c\" id=\"cflshid_19504\"><span id=\"cflshid_19505\">fair value</span><span class=\"ff1\" id=\"cflshid_19506\"><span id=\"cflshid_19507\"> dell\u2019elemento coperto attribuibile al rischio coperto \u00e8 rilevata come parte del valore di carico dell\u2019e<span class=\"_ _3\" id=\"cflshid_19508\"></span></span><span class=\"ws0\" id=\"cflshid_19509\">-</span></span></span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19510\">lemento coperto ed \u00e8 inoltre rilevato nel prospetto del Conto economico complessivo consolidato.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_19511\"><span id=\"cflshid_19512\">Per quanto riguarda le coperture del </span><span class=\"ffd\" id=\"cflshid_19513\">fair value</span><span id=\"cflshid_19514\"> riferite a elementi contabilizzati secondo il criterio del costo am</span><span class=\"ws0\" id=\"cflshid_19515\">-</span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19516\">mortizzato, ogni rettifica del valore contabile \u00e8 ammortizzata nel prospetto dell\u2019utile/(perdita) d\u2019esercizio lungo <span class=\"_ _3\" id=\"cflshid_19517\"></span>il </div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19518\">periodo residuo <span class=\"_ _a\" id=\"cflshid_19519\"></span>della <span class=\"_ _a\" id=\"cflshid_19520\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19521\"></span>utilizzando <span class=\"_ _a\" id=\"cflshid_19522\"></span>il metodo <span class=\"_ _a\" id=\"cflshid_19523\"></span>del <span class=\"_ _a\" id=\"cflshid_19524\"></span>tasso <span class=\"_ _a\" id=\"cflshid_19525\"></span>di interesse <span class=\"_ _a\" id=\"cflshid_19526\"></span>effettivo <span class=\"_ _a\" id=\"cflshid_19527\"></span>(TIE). <span class=\"_ _a\" id=\"cflshid_19528\"></span>L<span class=\"_ _2\" id=\"cflshid_19529\"></span>\u2019ammortamento <span class=\"_ _a\" id=\"cflshid_19530\"></span>cos\u00ec </div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19531\"><span id=\"cflshid_19532\">determinato <span class=\"_ _a\" id=\"cflshid_19533\"></span>pu\u00f2 iniziare <span class=\"_ _a\" id=\"cflshid_19534\"></span>non <span class=\"_ _a\" id=\"cflshid_19535\"></span>appena <span class=\"_ _a\" id=\"cflshid_19536\"></span>esiste <span class=\"_ _a\" id=\"cflshid_19537\"></span>una <span class=\"_ _a\" id=\"cflshid_19538\"></span>rettifica <span class=\"_ _a\" id=\"cflshid_19539\"></span>ma <span class=\"_ _a\" id=\"cflshid_19540\"></span>non <span class=\"_ _a\" id=\"cflshid_19541\"></span>pu\u00f2 estendersi <span class=\"_ _a\" id=\"cflshid_19542\"></span>oltre <span class=\"_ _a\" id=\"cflshid_19543\"></span>la <span class=\"_ _a\" id=\"cflshid_19544\"></span>data <span class=\"_ _a\" id=\"cflshid_19545\"></span>in <span class=\"_ _a\" id=\"cflshid_19546\"></span>cui <span class=\"_ _a\" id=\"cflshid_19547\"></span>l\u2019elemento <span class=\"_ _a\" id=\"cflshid_19548\"></span>og</span><span class=\"ff1\" id=\"cflshid_19549\">-</span></div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19550\"><span id=\"cflshid_19551\">getto di copertura cessa <span class=\"_ _a\" id=\"cflshid_19552\"></span>di essere rettificato per <span class=\"_ _a\" id=\"cflshid_19553\"></span>effetto delle variazioni del </span><span class=\"ffd ws43\" id=\"cflshid_19554\"><span id=\"cflshid_19555\">fair value</span><span class=\"ff1\" id=\"cflshid_19556\"> attribuibili al rischio oggetto </span></span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19557\">di copertura.</div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws66\" id=\"cflshid_19558\"><span id=\"cflshid_19559\">Se l\u2019elemento coperto \u00e8 cancellato, il </span><span class=\"ffd\" id=\"cflshid_19560\">fair value</span><span id=\"cflshid_19561\"> non ammortizzato \u00e8 rilevato immediatamente nel prospetto del </span></div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19562\">conto economico.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_19571\"><span id=\"cflshid_19572\">Quando un impegno irrevocabile non iscritto \u00e8 designato come elemento oggetto di copertura, le successive va</span><span class=\"ws0\" id=\"cflshid_19573\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_19574\"><span id=\"cflshid_19575\">riazioni cumulate del suo </span><span class=\"ffd\" id=\"cflshid_19576\">fair value</span><span id=\"cflshid_19577\"> attribuibili al rischio coperto sono contabilizzate come attivit\u00e0 o passivit\u00e0 e i </span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19578\">corrispondenti utili o perdite rilevati nel prospetto dell\u2019utile/(perdita) d\u2019esercizio. </div><div class=\"t m0 x3 h13 y4d fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19579\">Copertura dei flussi di cassa</div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19580\"><span id=\"cflshid_19581\">La <span class=\"_ _a\" id=\"cflshid_19582\"></span>porzione <span class=\"_ _a\" id=\"cflshid_19583\"></span>di <span class=\"_ _a\" id=\"cflshid_19584\"></span>utile <span class=\"_ _a\" id=\"cflshid_19585\"></span>o <span class=\"_ _c\" id=\"cflshid_19586\"></span>perdita <span class=\"_ _a\" id=\"cflshid_19587\"></span>sullo <span class=\"_ _a\" id=\"cflshid_19588\"></span>strumento <span class=\"_ _a\" id=\"cflshid_19589\"></span>coperto, <span class=\"_ _a\" id=\"cflshid_19590\"></span>relativa <span class=\"_ _c\" id=\"cflshid_19591\"></span>alla <span class=\"_ _a\" id=\"cflshid_19592\"></span>parte <span class=\"_ _a\" id=\"cflshid_19593\"></span>di <span class=\"_ _a\" id=\"cflshid_19594\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19595\"></span>efficace, <span class=\"_ _c\" id=\"cflshid_19596\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_19597\"></span>rilevata <span class=\"_ _a\" id=\"cflshid_19598\"></span>nel <span class=\"_ _a\" id=\"cflshid_19599\"></span>pro</span><span class=\"ff1\" id=\"cflshid_19600\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19601\"><span id=\"cflshid_19602\">spetto </span><span class=\"_ _4\" id=\"cflshid_19603\">\u00a0</span><span id=\"cflshid_19604\">del </span><span class=\"_ _4\" id=\"cflshid_19605\">\u00a0</span><span id=\"cflshid_19606\">Conto </span><span class=\"_ _4\" id=\"cflshid_19607\">\u00a0</span><span id=\"cflshid_19608\">economico </span><span class=\"_ _4\" id=\"cflshid_19609\">\u00a0</span><span id=\"cflshid_19610\">complessivo </span><span class=\"_ _7\" id=\"cflshid_19611\">\u00a0</span><span id=\"cflshid_19612\">consolidato </span><span class=\"_ _4\" id=\"cflshid_19613\">\u00a0</span><span id=\"cflshid_19614\">nella </span><span class=\"_ _4\" id=\"cflshid_19615\">\u00a0</span><span id=\"cflshid_19616\">riserva </span><span class=\"_ _4\" id=\"cflshid_19617\">\u00a0</span><span id=\"cflshid_19618\">di </span><span class=\"_ _7\" id=\"cflshid_19619\">\u00a0</span><span id=\"cflshid_19620\">\u201ccash </span><span class=\"_ _4\" id=\"cflshid_19621\">\u00a0</span><span id=\"cflshid_19622\">flow </span><span class=\"_ _4\" id=\"cflshid_19623\">\u00a0</span><span id=\"cflshid_19624\">hedge\u201d, </span><span class=\"_ _7\" id=\"cflshid_19625\">\u00a0</span><span id=\"cflshid_19626\">mentre </span><span class=\"_ _4\" id=\"cflshid_19627\">\u00a0</span><span id=\"cflshid_19628\">la </span><span class=\"_ _4\" id=\"cflshid_19629\">\u00a0</span><span id=\"cflshid_19630\">parte </span><span class=\"_ _4\" id=\"cflshid_19631\">\u00a0</span><span id=\"cflshid_19632\">non </span></div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19633\">efficace <span class=\"_ _c\" id=\"cflshid_19634\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19635\"></span>rilevata <span class=\"_ _d\" id=\"cflshid_19636\"></span>direttamente <span class=\"_ _c\" id=\"cflshid_19637\"></span>nel <span class=\"_ _d\" id=\"cflshid_19638\"></span>prospetto <span class=\"_ _c\" id=\"cflshid_19639\"></span>del <span class=\"_ _d\" id=\"cflshid_19640\"></span>conto <span class=\"_ _c\" id=\"cflshid_19641\"></span>economico. <span class=\"_ _c\" id=\"cflshid_19642\"></span>La <span class=\"_ _d\" id=\"cflshid_19643\"></span>riserva <span class=\"_ _c\" id=\"cflshid_19644\"></span>di <span class=\"_ _d\" id=\"cflshid_19645\"></span>cash <span class=\"_ _c\" id=\"cflshid_19646\"></span>flow <span class=\"_ _d\" id=\"cflshid_19647\"></span>hedge <span class=\"_ _c\" id=\"cflshid_19648\"></span>\u00e8 <span class=\"_ _d\" id=\"cflshid_19649\"></span>rettificata <span class=\"_ _c\" id=\"cflshid_19650\"></span>al </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws69\" id=\"cflshid_19651\"><span id=\"cflshid_19652\">minore tra l\u2019utile o la perdita cumulativa sullo strumento di copertura e la variazione cumulativa del </span><span class=\"ffd\" id=\"cflshid_19653\">fair value</span><span class=\"ws0\" id=\"cflshid_19654\">\u00a0</span></div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19655\">dell\u2019elemento coperto. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_19656\">Il Gruppo utilizza contratti a termine su valute a copertura della propria esposizione al rischio di cambio relativa </div><div class=\"t m0 x3 h6 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19657\"><span id=\"cflshid_19658\">sia a <span class=\"_ _a\" id=\"cflshid_19659\"></span>transazioni previste <span class=\"_ _a\" id=\"cflshid_19660\"></span>sia ad <span class=\"_ _a\" id=\"cflshid_19661\"></span>impegni gi\u00e0 <span class=\"_ _a\" id=\"cflshid_19662\"></span>stabiliti. <span class=\"_ _a\" id=\"cflshid_19663\"></span>La parte <span class=\"_ _a\" id=\"cflshid_19664\"></span>non efficace <span class=\"_ _a\" id=\"cflshid_19665\"></span>dei contratti <span class=\"_ _a\" id=\"cflshid_19666\"></span>a termine <span class=\"_ _a\" id=\"cflshid_19667\"></span>su valute <span class=\"_ _a\" id=\"cflshid_19668\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_19669\"></span>rile</span><span class=\"ff1\" id=\"cflshid_19670\">-</span></div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19671\">vata nei proventi e oneri finanziari. </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_19672\">Il Gruppo designa solo la componente spot dei contratti a termine come strumento di copertura. La componente </div><div class=\"t m0 x3 h6 y57 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19673\"><span id=\"cflshid_19674\">forwar<span class=\"_ _0\" id=\"cflshid_19675\"></span>d</span><span class=\"ff1 ws92\" id=\"cflshid_19676\"><span id=\"cflshid_19677\"> \u00e8 cumulativamente rilevata nel prospetto di Conto economico complessivo consolidato in una voce sepa</span><span class=\"ws0\" id=\"cflshid_19678\">-</span></span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19679\">rata.</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsbb\" id=\"cflshid_19680\">Gli importi accumulati tra le altre componenti di Conto economico complessivo consolidato sono contabilizzati, a </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws90\" id=\"cflshid_19681\"><span id=\"cflshid_19682\">seconda della natura della transazione coperta sottostante. Se l\u2019operazione oggetto di copertura comporta successi</span><span class=\"ws0\" id=\"cflshid_19683\">-</span></div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19684\"><span id=\"cflshid_19685\">vamente <span class=\"_ _0\" id=\"cflshid_19686\"></span>la rilevazione <span class=\"_ _0\" id=\"cflshid_19687\"></span>di <span class=\"_ _0\" id=\"cflshid_19688\"></span>una componente <span class=\"_ _0\" id=\"cflshid_19689\"></span>non <span class=\"_ _0\" id=\"cflshid_19690\"></span>finanziaria, l\u2019importo <span class=\"_ _0\" id=\"cflshid_19691\"></span>accumulato <span class=\"_ _0\" id=\"cflshid_19692\"></span>nel patrimonio <span class=\"_ _0\" id=\"cflshid_19693\"></span>netto <span class=\"_ _0\" id=\"cflshid_19694\"></span>viene rimos</span><span class=\"ff1\" id=\"cflshid_19695\">-</span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_19696\">so dalla componente separata del patrimonio netto e incluso nel valore di costo o altro valore di carico dell\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19697\">o <span class=\"_ _a\" id=\"cflshid_19698\"></span>passivit\u00e0 <span class=\"_ _c\" id=\"cflshid_19699\"></span>coperta. <span class=\"_ _c\" id=\"cflshid_19700\"></span>Questa <span class=\"_ _a\" id=\"cflshid_19701\"></span>non <span class=\"_ _c\" id=\"cflshid_19702\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19703\"></span>considerata <span class=\"_ _c\" id=\"cflshid_19704\"></span>una <span class=\"_ _a\" id=\"cflshid_19705\"></span>riclassifica <span class=\"_ _c\" id=\"cflshid_19706\"></span>delle <span class=\"_ _c\" id=\"cflshid_19707\"></span>poste <span class=\"_ _a\" id=\"cflshid_19708\"></span>rilevate <span class=\"_ _c\" id=\"cflshid_19709\"></span>in <span class=\"_ _c\" id=\"cflshid_19710\"></span>OCI <span class=\"_ _a\" id=\"cflshid_19711\"></span>per <span class=\"_ _c\" id=\"cflshid_19712\"></span>il <span class=\"_ _c\" id=\"cflshid_19713\"></span>periodo. <span class=\"_ _c\" id=\"cflshid_19714\"></span>Ci\u00f2 <span class=\"_ _a\" id=\"cflshid_19715\"></span>vale </div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19716\">anche nel caso di operazione programmata coperta di un\u2019attivit\u00e0 non finanziaria o di una <span class=\"_ _a\" id=\"cflshid_19717\"></span>passivit\u00e0 non finanziaria </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws8b\" id=\"cflshid_19718\">che diventa successivamente un impegno irrevocabile al quale si applica la contabilizzazione delle operazioni di </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19719\"><span id=\"cflshid_19720\">copertura di </span><span class=\"ffd\" id=\"cflshid_19721\">fair value</span><span id=\"cflshid_19722\">.</span></div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19723\">Per <span class=\"_ _c\" id=\"cflshid_19724\"></span>qualsiasi <span class=\"_ _c\" id=\"cflshid_19725\"></span>altra <span class=\"_ _c\" id=\"cflshid_19726\"></span>copertura <span class=\"_ _c\" id=\"cflshid_19727\"></span>di <span class=\"_ _c\" id=\"cflshid_19728\"></span>flussi <span class=\"_ _c\" id=\"cflshid_19729\"></span>finanziari, <span class=\"_ _c\" id=\"cflshid_19730\"></span>l\u2019importo <span class=\"_ _c\" id=\"cflshid_19731\"></span>accumulato <span class=\"_ _c\" id=\"cflshid_19732\"></span>in <span class=\"_ _c\" id=\"cflshid_19733\"></span>OCI <span class=\"_ _c\" id=\"cflshid_19734\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19735\"></span>riclassificato <span class=\"_ _d\" id=\"cflshid_19736\"></span>a <span class=\"_ _c\" id=\"cflshid_19737\"></span>conto <span class=\"_ _c\" id=\"cflshid_19738\"></span>economico </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19739\">come <span class=\"_ _a\" id=\"cflshid_19740\"></span>una <span class=\"_ _c\" id=\"cflshid_19741\"></span>rettifica <span class=\"_ _c\" id=\"cflshid_19742\"></span>da <span class=\"_ _c\" id=\"cflshid_19743\"></span>riclassificazione <span class=\"_ _a\" id=\"cflshid_19744\"></span>nello <span class=\"_ _c\" id=\"cflshid_19745\"></span>stesso <span class=\"_ _c\" id=\"cflshid_19746\"></span>periodo <span class=\"_ _c\" id=\"cflshid_19747\"></span>o <span class=\"_ _a\" id=\"cflshid_19748\"></span>nei <span class=\"_ _c\" id=\"cflshid_19749\"></span>periodi <span class=\"_ _c\" id=\"cflshid_19750\"></span>durante <span class=\"_ _c\" id=\"cflshid_19751\"></span>i <span class=\"_ _a\" id=\"cflshid_19752\"></span>quali <span class=\"_ _c\" id=\"cflshid_19753\"></span>i <span class=\"_ _c\" id=\"cflshid_19754\"></span>flussi <span class=\"_ _c\" id=\"cflshid_19755\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_19756\"></span>coperti </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19757\">impattano il conto economico.</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19758\">Se <span class=\"_ _0\" id=\"cflshid_19759\"></span>la <span class=\"_ _0\" id=\"cflshid_19760\"></span>contabilizzazione <span class=\"_ _3\" id=\"cflshid_19761\"></span>di <span class=\"_ _0\" id=\"cflshid_19762\"></span>copertura <span class=\"_ _3\" id=\"cflshid_19763\"></span>del <span class=\"_ _0\" id=\"cflshid_19764\"></span>flusso <span class=\"_ _3\" id=\"cflshid_19765\"></span>di <span class=\"_ _0\" id=\"cflshid_19766\"></span>cassa <span class=\"_ _3\" id=\"cflshid_19767\"></span>viene <span class=\"_ _0\" id=\"cflshid_19768\"></span>interrotta, <span class=\"_ _0\" id=\"cflshid_19769\"></span>l\u2019importo <span class=\"_ _3\" id=\"cflshid_19770\"></span>accumulato <span class=\"_ _0\" id=\"cflshid_19771\"></span>in <span class=\"_ _3\" id=\"cflshid_19772\"></span>OCI <span class=\"_ _0\" id=\"cflshid_19773\"></span>deve <span class=\"_ _3\" id=\"cflshid_19774\"></span>rimanere </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19775\"><span id=\"cflshid_19776\">tale se si prevede che i flussi futuri di <span class=\"_ _3\" id=\"cflshid_19777\"></span>cassa coperti si verificheranno. <span class=\"_ _0\" id=\"cflshid_19778\"></span>Altrimenti, l\u2019importo dovr\u00e0 essere immedia</span><span class=\"ff1\" id=\"cflshid_19779\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19780\"><span id=\"cflshid_19781\">tamente <span class=\"_ _d\" id=\"cflshid_19782\"></span>riclassificato </span><span class=\"_ _4\" id=\"cflshid_19783\">\u00a0</span><span id=\"cflshid_19784\">nell\u2019utile/(perdita) <span class=\"_ _d\" id=\"cflshid_19785\"></span>dell\u2019esercizio </span><span class=\"_ _4\" id=\"cflshid_19786\">\u00a0</span><span id=\"cflshid_19787\">come <span class=\"_ _d\" id=\"cflshid_19788\"></span>rettifica </span><span class=\"_ _4\" id=\"cflshid_19789\">\u00a0</span><span id=\"cflshid_19790\">da <span class=\"_ _d\" id=\"cflshid_19791\"></span>riclassificazione. <span class=\"_ _4\" id=\"cflshid_19792\"></span>Dopo <span class=\"_ _d\" id=\"cflshid_19793\"></span>la <span class=\"_ _4\" id=\"cflshid_19794\"></span>sospensione, </span></div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19795\">una <span class=\"_ _d\" id=\"cflshid_19796\"></span>volta <span class=\"_ _d\" id=\"cflshid_19797\"></span>che <span class=\"_ _d\" id=\"cflshid_19798\"></span>il <span class=\"_ _d\" id=\"cflshid_19799\"></span>flusso <span class=\"_ _4\" id=\"cflshid_19800\"></span>di <span class=\"_ _c\" id=\"cflshid_19801\"></span>cassa <span class=\"_ _d\" id=\"cflshid_19802\"></span>coperto <span class=\"_ _4\" id=\"cflshid_19803\"></span>si <span class=\"_ _c\" id=\"cflshid_19804\"></span>verifica, <span class=\"_ _d\" id=\"cflshid_19805\"></span>qualsiasi <span class=\"_ _d\" id=\"cflshid_19806\"></span>importo <span class=\"_ _4\" id=\"cflshid_19807\"></span>accumulato <span class=\"_ _c\" id=\"cflshid_19808\"></span>rimanente <span class=\"_ _d\" id=\"cflshid_19809\"></span>in <span class=\"_ _d\" id=\"cflshid_19810\"></span>OCI <span class=\"_ _4\" id=\"cflshid_19811\"></span>deve <span class=\"_ _c\" id=\"cflshid_19812\"></span>essere </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19813\">contabilizzato a seconda della natura della transazione sottostante come precedentemente descritto.</div><div class=\"t m0 x3 h13 y69 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19814\">Copertura di un investimento netto in una gestione estera</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_19815\"><span id=\"cflshid_19816\">Le coperture di un investimento netto in una gestione estera, comprese le coperture di una posta monetaria conta</span><span class=\"ws0\" id=\"cflshid_19817\">-</span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19818\">bilizzata come <span class=\"_ _3\" id=\"cflshid_19819\"></span>parte di <span class=\"_ _3\" id=\"cflshid_19820\"></span>un investimento <span class=\"_ _3\" id=\"cflshid_19821\"></span>netto, sono <span class=\"_ _3\" id=\"cflshid_19822\"></span>contabilizzate in <span class=\"_ _3\" id=\"cflshid_19823\"></span>modo simile <span class=\"_ _3\" id=\"cflshid_19824\"></span>alle coperture <span class=\"_ _3\" id=\"cflshid_19825\"></span>dei flussi <span class=\"_ _3\" id=\"cflshid_19826\"></span>di cassa. </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_19827\"><span id=\"cflshid_19828\">Gli utili o perdite dello strumento di copertura sono iscritti tra le altre componenti di Conto economico complessi</span><span class=\"ws0\" id=\"cflshid_19829\">-</span></div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19830\"><span id=\"cflshid_19831\">vo <span class=\"_ _3\" id=\"cflshid_19832\"></span>consolidato per <span class=\"_ _0\" id=\"cflshid_19833\"></span>la parte <span class=\"_ _0\" id=\"cflshid_19834\"></span>efficace della <span class=\"_ _0\" id=\"cflshid_19835\"></span>copertura, mentre <span class=\"_ _0\" id=\"cflshid_19836\"></span>per la <span class=\"_ _0\" id=\"cflshid_19837\"></span>restante parte <span class=\"_ _0\" id=\"cflshid_19838\"></span>(non efficace) <span class=\"_ _0\" id=\"cflshid_19839\"></span>sono rilevati <span class=\"_ _0\" id=\"cflshid_19840\"></span>nel pro</span><span class=\"ff1\" id=\"cflshid_19841\">-</span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_19842\">spetto dell\u2019utile/(perdita) d\u2019esercizio. <span class=\"_ _0\" id=\"cflshid_19843\"></span>Alla dismissione dell\u2019attivit\u00e0 estera, il valore cumulato di tali utili o perdite </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19844\">complessivi \u00e8 trasferito nel prospetto dell\u2019utile/(perdita) d\u2019esercizio.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 ws90\" id=\"cflshid_19854\">RIMANENZE</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 lsc ws3f\" id=\"cflshid_19855\">Le Rimanenze di magazzino sono valutate al minore tra il costo d\u2019acquisto e/o di produzione, determinato secondo </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 lsc ws4c\" id=\"cflshid_19856\">il metodo del costo medio ponderato, e il valore netto di realizzo. Il costo d\u2019acquisto \u00e8 inclusivo degli oneri accessori </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 lsc ws8d\" id=\"cflshid_19857\">di competenza riferiti agli acquisti del periodo; il costo di produzione comprende i costi di diretta imputazione e una </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 lsc ws70\" id=\"cflshid_19858\">quota dei costi indiretti, ragionevolmente imputabili ai prodotti. Il valore netto di presumibile realizzo \u00e8 costituito dal </div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 lsc ws0\" id=\"cflshid_19859\">prezzo di vendita stimato, dedotti i costi stimati di completamento e i costi stimati per realizzare la vendita.</div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws99\" id=\"cflshid_19860\">Laddove necessario sono stanziati fondi svalutazione per materiali o prodotti, tenuto conto del loro atteso utilizzo </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19861\">e valore di realizzo.</div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_19862\">DISPONIBILIT\u00c0 LIQUIDE<span class=\"_ _3\" id=\"cflshid_19863\"></span> E MEZZI<span class=\"_ _0\" id=\"cflshid_19864\"></span> EQUIV<span class=\"_ _1\" id=\"cflshid_19865\"></span>ALENTI</div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws64\" id=\"cflshid_19866\"><span id=\"cflshid_19867\">Le Disponibilit\u00e0 liquide ed i mezzi equivalenti comprendono il denaro in cassa e i depositi a vista e a breve termi</span><span class=\"ws0\" id=\"cflshid_19868\">-</span></div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws7e\" id=\"cflshid_19869\">ne, in questo ultimo caso con scadenza originaria prevista non oltre i tre mesi. Le disponibilit\u00e0 liquide ed i mezzi </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19870\">equivalenti sono iscritti in bilancio al valore nominale ed al cambio a pronti a fine esercizio, se in valuta.</div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_19871\">FONDI RISCHI<span class=\"_ _3\" id=\"cflshid_19872\"></span> ED ONERI<span class=\"_ _0\" id=\"cflshid_19873\"></span></div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_19874\">Gli accantonamenti a Fondi per rischi ed oneri sono rilevati quando: (i) \u00e8 probabile l\u2019esistenza di un\u2019obbligazione </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws82\" id=\"cflshid_19875\">attuale, legale o implicita, derivante da un evento passato; (ii) \u00e8 probabile che l\u2019adempimento dell\u2019obbligazione sia </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19876\">oneroso; (iii) l\u2019ammontare dell\u2019obbligazione pu\u00f2 essere stimato attendibilmente.</div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_19877\"><span id=\"cflshid_19878\">Gli accantonamenti sono iscritti al valore rappresentativo della migliore stima dell\u2019ammontare che l\u2019impresa razio</span><span class=\"ws0\" id=\"cflshid_19879\">-</span></div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_19880\">nalmente pagherebbe per estinguere l\u2019obbligazione ovvero per trasferirla a terzi alla data di chiusura dell\u2019esercizio.</div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 wsce\" id=\"cflshid_19881\">Quando il Gruppo ritiene che un accantonamento a Fondi per rischi e oneri sar\u00e0 in parte o del tutto rimborsato, </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws8b\" id=\"cflshid_19882\">per esempio nel caso di rischi coperti da polizze assicurative, l\u2019indennizzo \u00e8 rilevato in modo distinto e separato </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 wsee\" id=\"cflshid_19883\">nell\u2019attivo se, e solo se, esso risulta praticamente certo. In tal caso, nel conto economico il costo dell\u2019eventuale </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19884\">accantonamento \u00e8 presentato al netto dell\u2019ammontare rilevato per l\u2019indennizzo. </div><div class=\"t m0 x3 h6 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19885\"><span id=\"cflshid_19886\">Se <span class=\"_ _c\" id=\"cflshid_19887\"></span>l\u2019effetto <span class=\"_ _c\" id=\"cflshid_19888\"></span>dell\u2019attualizzazione <span class=\"_ _c\" id=\"cflshid_19889\"></span>del <span class=\"_ _d\" id=\"cflshid_19890\"></span>valore <span class=\"_ _c\" id=\"cflshid_19891\"></span>del <span class=\"_ _c\" id=\"cflshid_19892\"></span>denaro <span class=\"_ _d\" id=\"cflshid_19893\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19894\"></span>significativo, <span class=\"_ _c\" id=\"cflshid_19895\"></span>gli <span class=\"_ _c\" id=\"cflshid_19896\"></span>accantonamenti <span class=\"_ _d\" id=\"cflshid_19897\"></span>sono <span class=\"_ _c\" id=\"cflshid_19898\"></span>attualizzati <span class=\"_ _c\" id=\"cflshid_19899\"></span>utiliz</span><span class=\"ff1\" id=\"cflshid_19900\">-</span></div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19901\">zando <span class=\"_ _c\" id=\"cflshid_19902\"></span>un <span class=\"_ _c\" id=\"cflshid_19903\"></span>tasso <span class=\"_ _d\" id=\"cflshid_19904\"></span>di <span class=\"_ _c\" id=\"cflshid_19905\"></span>sconto <span class=\"_ _c\" id=\"cflshid_19906\"></span>ante <span class=\"_ _d\" id=\"cflshid_19907\"></span>imposte <span class=\"_ _c\" id=\"cflshid_19908\"></span>che <span class=\"_ _c\" id=\"cflshid_19909\"></span>riflette, <span class=\"_ _c\" id=\"cflshid_19910\"></span>ove <span class=\"_ _d\" id=\"cflshid_19911\"></span>adeguato, <span class=\"_ _c\" id=\"cflshid_19912\"></span>i <span class=\"_ _c\" id=\"cflshid_19913\"></span>rischi <span class=\"_ _d\" id=\"cflshid_19914\"></span>specifici <span class=\"_ _c\" id=\"cflshid_19915\"></span>delle <span class=\"_ _c\" id=\"cflshid_19916\"></span>passivit\u00e0. <span class=\"_ _d\" id=\"cflshid_19917\"></span>Quando <span class=\"_ _c\" id=\"cflshid_19918\"></span>viene </div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19919\"><span id=\"cflshid_19920\">effettuata </span><span class=\"_ _4\" id=\"cflshid_19921\">\u00a0</span><span id=\"cflshid_19922\">l\u2019attualizzazione, </span><span class=\"_ _4\" id=\"cflshid_19923\">\u00a0</span><span id=\"cflshid_19924\">l\u2019incremento </span><span class=\"_ _4\" id=\"cflshid_19925\">\u00a0</span><span id=\"cflshid_19926\">dell\u2019accantonamento </span><span class=\"_ _4\" id=\"cflshid_19927\">\u00a0</span><span id=\"cflshid_19928\">dovuto </span><span class=\"_ _4\" id=\"cflshid_19929\">\u00a0</span><span id=\"cflshid_19930\">al </span><span class=\"_ _4\" id=\"cflshid_19931\">\u00a0</span><span id=\"cflshid_19932\">trascorrere </span><span class=\"_ _4\" id=\"cflshid_19933\">\u00a0</span><span id=\"cflshid_19934\">del </span><span class=\"_ _4\" id=\"cflshid_19935\">\u00a0</span><span id=\"cflshid_19936\">tempo </span><span class=\"_ _4\" id=\"cflshid_19937\">\u00a0</span><span id=\"cflshid_19938\">\u00e8 </span><span class=\"_ _4\" id=\"cflshid_19939\">\u00a0</span><span id=\"cflshid_19940\">rilevato </span><span class=\"_ _4\" id=\"cflshid_19941\">\u00a0</span><span id=\"cflshid_19942\">come </span></div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19943\">onere finanziario.</div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19944\">I fondi <span class=\"_ _a\" id=\"cflshid_19945\"></span>sono <span class=\"_ _a\" id=\"cflshid_19946\"></span>periodicamente <span class=\"_ _a\" id=\"cflshid_19947\"></span>aggiornati <span class=\"_ _a\" id=\"cflshid_19948\"></span>per <span class=\"_ _a\" id=\"cflshid_19949\"></span>riflettere le <span class=\"_ _a\" id=\"cflshid_19950\"></span>variazioni <span class=\"_ _a\" id=\"cflshid_19951\"></span>delle <span class=\"_ _a\" id=\"cflshid_19952\"></span>stime <span class=\"_ _a\" id=\"cflshid_19953\"></span>dei <span class=\"_ _a\" id=\"cflshid_19954\"></span>costi, dei <span class=\"_ _a\" id=\"cflshid_19955\"></span>tempi <span class=\"_ _a\" id=\"cflshid_19956\"></span>di <span class=\"_ _a\" id=\"cflshid_19957\"></span>realizzazione </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_19958\">e del tasso di attualizzazione; le revisioni di stima sono imputate alla medesima voce di conto economico che ha </div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19959\">precedentemente accolto l\u2019accantonamento.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_19968\">P<span class=\"_ _2\" id=\"cflshid_19969\"></span>AGAMENTI BASA<span class=\"_ _fb\" id=\"cflshid_19970\"></span>TI SU <span class=\"_ _0\" id=\"cflshid_19971\"></span>AZIONI</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wsaf\" id=\"cflshid_19972\">Secondo quanto stabilito dall\u2019IFRS 2, l\u2019ammontare complessivo del valore corrente delle stock grant alla data di </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws5d\" id=\"cflshid_19973\">assegnazione \u00e8 rilevato interamente nel prospetto dell\u2019utile/(perdita) d\u2019esercizio e in contropartita viene alimentata </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19974\">un\u2019apposita <span class=\"_ _0\" id=\"cflshid_19975\"></span>riserva di <span class=\"_ _0\" id=\"cflshid_19976\"></span>patrimonio <span class=\"_ _0\" id=\"cflshid_19977\"></span>netto. Nel <span class=\"_ _0\" id=\"cflshid_19978\"></span>caso <span class=\"_ _0\" id=\"cflshid_19979\"></span>in <span class=\"_ _3\" id=\"cflshid_19980\"></span>cui <span class=\"_ _3\" id=\"cflshid_19981\"></span>sia <span class=\"_ _0\" id=\"cflshid_19982\"></span>previsto un <span class=\"_ _0\" id=\"cflshid_19983\"></span>\u201cperiodo <span class=\"_ _0\" id=\"cflshid_19984\"></span>di maturazione\u201d <span class=\"_ _0\" id=\"cflshid_19985\"></span>nel <span class=\"_ _0\" id=\"cflshid_19986\"></span>quale <span class=\"_ _3\" id=\"cflshid_19987\"></span>debbano </div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19988\">verificarsi <span class=\"_ _a\" id=\"cflshid_19989\"></span>alcune <span class=\"_ _c\" id=\"cflshid_19990\"></span>condizioni <span class=\"_ _a\" id=\"cflshid_19991\"></span>(raggiungimento <span class=\"_ _c\" id=\"cflshid_19992\"></span>di <span class=\"_ _a\" id=\"cflshid_19993\"></span>obiettivi) <span class=\"_ _c\" id=\"cflshid_19994\"></span>affinch\u00e9 <span class=\"_ _a\" id=\"cflshid_19995\"></span>gli <span class=\"_ _c\" id=\"cflshid_19996\"></span>assegnatari <span class=\"_ _a\" id=\"cflshid_19997\"></span>diventino <span class=\"_ _c\" id=\"cflshid_19998\"></span>titolari <span class=\"_ _c\" id=\"cflshid_19999\"></span>del <span class=\"_ _a\" id=\"cflshid_20000\"></span>diritto, <span class=\"_ _c\" id=\"cflshid_20001\"></span>il </div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws5a\" id=\"cflshid_20002\">costo rilevato nel prospetto dell\u2019utile/(perdita) d\u2019esercizio, determinato sulla base del valore corrente delle azioni </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20003\">alla data di assegnazione, \u00e8 ripartito lungo il relativo periodo di erogazione del servizio (service period).</div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_20004\">P<span class=\"_ _2\" id=\"cflshid_20005\"></span>ASSIVIT\u00c0 PER<span class=\"_ _3\" id=\"cflshid_20006\"></span> BENEFICI <span class=\"_ _2\" id=\"cflshid_20007\"></span>AI DIPENDENTI</div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20008\">I <span class=\"_ _c\" id=\"cflshid_20009\"></span>benefici <span class=\"_ _c\" id=\"cflshid_20010\"></span>successivi <span class=\"_ _c\" id=\"cflshid_20011\"></span>al <span class=\"_ _c\" id=\"cflshid_20012\"></span>rapporto <span class=\"_ _c\" id=\"cflshid_20013\"></span>di <span class=\"_ _c\" id=\"cflshid_20014\"></span>lavoro <span class=\"_ _c\" id=\"cflshid_20015\"></span>sono <span class=\"_ _c\" id=\"cflshid_20016\"></span>definiti <span class=\"_ _c\" id=\"cflshid_20017\"></span>sulla <span class=\"_ _c\" id=\"cflshid_20018\"></span>base <span class=\"_ _c\" id=\"cflshid_20019\"></span>di <span class=\"_ _d\" id=\"cflshid_20020\"></span>programmi, <span class=\"_ _c\" id=\"cflshid_20021\"></span>ancorch\u00e9 <span class=\"_ _c\" id=\"cflshid_20022\"></span>non <span class=\"_ _c\" id=\"cflshid_20023\"></span>formalizzati, <span class=\"_ _c\" id=\"cflshid_20024\"></span>che </div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20025\">in <span class=\"_ _d\" id=\"cflshid_20026\"></span>funzione <span class=\"_ _d\" id=\"cflshid_20027\"></span>delle <span class=\"_ _d\" id=\"cflshid_20028\"></span>loro <span class=\"_ _d\" id=\"cflshid_20029\"></span>caratteristiche <span class=\"_ _d\" id=\"cflshid_20030\"></span>sono <span class=\"_ _4\" id=\"cflshid_20031\"></span>distinti <span class=\"_ _c\" id=\"cflshid_20032\"></span>in <span class=\"_ _d\" id=\"cflshid_20033\"></span>programmi <span class=\"_ _d\" id=\"cflshid_20034\"></span>\u201ca <span class=\"_ _d\" id=\"cflshid_20035\"></span>benefici <span class=\"_ _4\" id=\"cflshid_20036\"></span>definiti\u201d <span class=\"_ _c\" id=\"cflshid_20037\"></span>e <span class=\"_ _d\" id=\"cflshid_20038\"></span>programmi <span class=\"_ _d\" id=\"cflshid_20039\"></span>\u201ca <span class=\"_ _d\" id=\"cflshid_20040\"></span>contributi </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20041\">definiti\u201d.</div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsc3\" id=\"cflshid_20042\">La legislazione italiana (articolo 2120 del Codice civile) prevede che, alla data in cui ciascun dipendente risolve </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wse3\" id=\"cflshid_20043\">il contratto di lavoro con l\u2019impresa, riceva un\u2019indennit\u00e0 denominata TFR. Il calcolo di tale indennit\u00e0 si basa su </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_20044\"><span id=\"cflshid_20045\">alcune voci che formano la retribuzione annua del dipendente per ciascun anno di lavoro (opportunamente rivalu</span><span class=\"ws0\" id=\"cflshid_20046\">-</span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20047\">tata) <span class=\"_ _3\" id=\"cflshid_20048\"></span>e sulla <span class=\"_ _0\" id=\"cflshid_20049\"></span>lunghezza del <span class=\"_ _0\" id=\"cflshid_20050\"></span>rapporto di <span class=\"_ _0\" id=\"cflshid_20051\"></span>lavoro. Secondo <span class=\"_ _0\" id=\"cflshid_20052\"></span>la normativa <span class=\"_ _0\" id=\"cflshid_20053\"></span>civilistica italiana, <span class=\"_ _0\" id=\"cflshid_20054\"></span>tale indennit\u00e0 <span class=\"_ _0\" id=\"cflshid_20055\"></span>viene riflessa </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_20056\">in bilancio secondo una metodologia di calcolo basata sull\u2019indennit\u00e0 maturata da ciascun dipendente alla data di </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20057\">bilancio, nell\u2019ipotesi in cui tutti i dipendenti risolvano il contratto di lavoro a tale data. </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wse6\" id=\"cflshid_20058\">L<span class=\"_ _2\" id=\"cflshid_20059\"></span>\u2019International Financial Reporting Interpretations Committee (IFRIC) dell\u2019International <span class=\"_ _0\" id=\"cflshid_20060\"></span>Accounting Standards </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20061\">Board <span class=\"_ _a\" id=\"cflshid_20062\"></span>(IASB) <span class=\"_ _a\" id=\"cflshid_20063\"></span>ha <span class=\"_ _a\" id=\"cflshid_20064\"></span>affrontato <span class=\"_ _a\" id=\"cflshid_20065\"></span>l\u2019argomento del TFR <span class=\"_ _a\" id=\"cflshid_20066\"></span>italiano <span class=\"_ _a\" id=\"cflshid_20067\"></span>ed <span class=\"_ _a\" id=\"cflshid_20068\"></span>ha <span class=\"_ _a\" id=\"cflshid_20069\"></span>concluso <span class=\"_ _a\" id=\"cflshid_20070\"></span>che, <span class=\"_ _a\" id=\"cflshid_20071\"></span>in <span class=\"_ _a\" id=\"cflshid_20072\"></span>applicazione <span class=\"_ _a\" id=\"cflshid_20073\"></span>dello <span class=\"_ _a\" id=\"cflshid_20074\"></span>IAS <span class=\"_ _a\" id=\"cflshid_20075\"></span>19, <span class=\"_ _a\" id=\"cflshid_20076\"></span>esso </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 wsf8\" id=\"cflshid_20077\">deve essere calcolato secondo una metodologia, denominata Metodo della Proiezione Unitaria del Credito (il </div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20078\"><span id=\"cflshid_20079\">cosiddetto <span class=\"_ _d\" id=\"cflshid_20080\"></span>\u201cPUCM\u201d), </span><span class=\"_ _4\" id=\"cflshid_20081\">\u00a0</span><span id=\"cflshid_20082\">secondo <span class=\"_ _4\" id=\"cflshid_20083\"></span>cui <span class=\"_ _d\" id=\"cflshid_20084\"></span>l\u2019ammontare <span class=\"_ _4\" id=\"cflshid_20085\"></span>della <span class=\"_ _d\" id=\"cflshid_20086\"></span>passivit\u00e0 <span class=\"_ _4\" id=\"cflshid_20087\"></span>per <span class=\"_ _d\" id=\"cflshid_20088\"></span>i <span class=\"_ _4\" id=\"cflshid_20089\"></span>benefici <span class=\"_ _d\" id=\"cflshid_20090\"></span>acquisiti </span><span class=\"_ _4\" id=\"cflshid_20091\">\u00a0</span><span id=\"cflshid_20092\">deve <span class=\"_ _d\" id=\"cflshid_20093\"></span>riflettere </span><span class=\"_ _4\" id=\"cflshid_20094\">\u00a0</span><span id=\"cflshid_20095\">la <span class=\"_ _d\" id=\"cflshid_20096\"></span>data </span><span class=\"_ _4\" id=\"cflshid_20097\">\u00a0</span><span id=\"cflshid_20098\">di </span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20099\">dimissioni attesa e deve essere attualizzata. </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20100\">Le <span class=\"_ _3\" id=\"cflshid_20101\"></span>ipotesi <span class=\"_ _3\" id=\"cflshid_20102\"></span>attuariali <span class=\"_ _3\" id=\"cflshid_20103\"></span>ed <span class=\"_ _3\" id=\"cflshid_20104\"></span>i <span class=\"_ _3\" id=\"cflshid_20105\"></span>relativi <span class=\"_ _3\" id=\"cflshid_20106\"></span>effetti <span class=\"_ _3\" id=\"cflshid_20107\"></span>tengono <span class=\"_ _3\" id=\"cflshid_20108\"></span>in <span class=\"_ _3\" id=\"cflshid_20109\"></span>considerazione <span class=\"_ _3\" id=\"cflshid_20110\"></span>i cambiamenti <span class=\"_ _0\" id=\"cflshid_20111\"></span>normativi <span class=\"_ _3\" id=\"cflshid_20112\"></span>introdotti <span class=\"_ _3\" id=\"cflshid_20113\"></span>dal <span class=\"_ _3\" id=\"cflshid_20114\"></span>legislatore </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 wsa9\" id=\"cflshid_20115\">italiano, che hanno previsto l\u2019opzione per il lavoratore dipendente di destinare il TFR maturato a partire dal 1\u00b0 </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20116\">luglio 2007 all\u2019INPS o a fondi di previdenza integrativa.</div><div class=\"t m0 x3 h6 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20117\"><span id=\"cflshid_20118\">L<span class=\"_ _2\" id=\"cflshid_20119\"></span>\u2019obbligazione netta <span class=\"_ _0\" id=\"cflshid_20120\"></span>del Gruppo <span class=\"_ _3\" id=\"cflshid_20121\"></span>derivante da <span class=\"_ _0\" id=\"cflshid_20122\"></span>piani a <span class=\"_ _3\" id=\"cflshid_20123\"></span>benefici definiti <span class=\"_ _0\" id=\"cflshid_20124\"></span>viene calcolata <span class=\"_ _3\" id=\"cflshid_20125\"></span>stimando l\u2019importo <span class=\"_ _0\" id=\"cflshid_20126\"></span>del bene</span><span class=\"ff1\" id=\"cflshid_20127\">-</span></div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20128\">ficio <span class=\"_ _3\" id=\"cflshid_20129\"></span>futuro che <span class=\"_ _0\" id=\"cflshid_20130\"></span>i dipendenti <span class=\"_ _0\" id=\"cflshid_20131\"></span>hanno maturato <span class=\"_ _0\" id=\"cflshid_20132\"></span>in cambio <span class=\"_ _0\" id=\"cflshid_20133\"></span>dell\u2019attivit\u00e0 prestata <span class=\"_ _0\" id=\"cflshid_20134\"></span>nell\u2019esercizio corrente <span class=\"_ _0\" id=\"cflshid_20135\"></span>e nei <span class=\"_ _0\" id=\"cflshid_20136\"></span>precedenti </div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20137\">esercizi; <span class=\"_ _c\" id=\"cflshid_20138\"></span>tale <span class=\"_ _d\" id=\"cflshid_20139\"></span>beneficio <span class=\"_ _c\" id=\"cflshid_20140\"></span>viene <span class=\"_ _d\" id=\"cflshid_20141\"></span>attualizzato <span class=\"_ _c\" id=\"cflshid_20142\"></span>per <span class=\"_ _d\" id=\"cflshid_20143\"></span>calcolare <span class=\"_ _d\" id=\"cflshid_20144\"></span>il <span class=\"_ _c\" id=\"cflshid_20145\"></span>valore <span class=\"_ _d\" id=\"cflshid_20146\"></span>attuale. <span class=\"_ _c\" id=\"cflshid_20147\"></span>Gli <span class=\"_ _d\" id=\"cflshid_20148\"></span>utili <span class=\"_ _d\" id=\"cflshid_20149\"></span>e <span class=\"_ _c\" id=\"cflshid_20150\"></span>le <span class=\"_ _d\" id=\"cflshid_20151\"></span>perdite <span class=\"_ _d\" id=\"cflshid_20152\"></span>attuariali <span class=\"_ _c\" id=\"cflshid_20153\"></span>riferite <span class=\"_ _d\" id=\"cflshid_20154\"></span>ai </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20155\">piani a <span class=\"_ _a\" id=\"cflshid_20156\"></span>benefici <span class=\"_ _a\" id=\"cflshid_20157\"></span>definiti, <span class=\"_ _a\" id=\"cflshid_20158\"></span>accumulati <span class=\"_ _a\" id=\"cflshid_20159\"></span>fino <span class=\"_ _a\" id=\"cflshid_20160\"></span>all\u2019esercizio precedente <span class=\"_ _a\" id=\"cflshid_20161\"></span>e <span class=\"_ _a\" id=\"cflshid_20162\"></span>che <span class=\"_ _a\" id=\"cflshid_20163\"></span>riflettono <span class=\"_ _a\" id=\"cflshid_20164\"></span>gli <span class=\"_ _a\" id=\"cflshid_20165\"></span>effetti <span class=\"_ _a\" id=\"cflshid_20166\"></span>derivanti da <span class=\"_ _a\" id=\"cflshid_20167\"></span>variazioni </div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20168\">delle ipotesi attuariali utilizzate, sono rilevati per intero nel Conto economico complessivo consolidato.</div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20169\">La valutazione attuariale della passivit\u00e0 \u00e8 stata affidata ad un attuario indipendente.</div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20170\">L<span class=\"_ _2\" id=\"cflshid_20171\"></span>\u2019obbligazione del Gruppo <span class=\"_ _a\" id=\"cflshid_20172\"></span>derivante da <span class=\"_ _a\" id=\"cflshid_20173\"></span>piani a contributi <span class=\"_ _a\" id=\"cflshid_20174\"></span>definiti \u00e8 limitata <span class=\"_ _a\" id=\"cflshid_20175\"></span>al versamento di <span class=\"_ _a\" id=\"cflshid_20176\"></span>contributi allo <span class=\"_ _a\" id=\"cflshid_20177\"></span>Stato </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_20178\">ovvero ad un patrimonio o ad un\u2019entit\u00e0 giuridicamente distinta (cosiddetto fondo), ed \u00e8 determinata sulla base dei </div>contributi dovuti<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_20189\">RICA<span class=\"_ _fb\" id=\"cflshid_20190\"></span>VI E COSTI</div><div class=\"t m0 x3 h9 y72 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20191\">Ricavi provenienti da contratti con clienti</div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20192\">L<span class=\"_ _2\" id=\"cflshid_20193\"></span>\u2019IFRS 15 prevede <span class=\"_ _3\" id=\"cflshid_20194\"></span>la rilevazione <span class=\"_ _3\" id=\"cflshid_20195\"></span>dei ricavi per <span class=\"_ _3\" id=\"cflshid_20196\"></span>un importo che <span class=\"_ _3\" id=\"cflshid_20197\"></span>riflette il <span class=\"_ _3\" id=\"cflshid_20198\"></span>corrispettivo a cui <span class=\"_ _3\" id=\"cflshid_20199\"></span>l\u2019entit\u00e0 ritiene di <span class=\"_ _3\" id=\"cflshid_20200\"></span>avere </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20201\">diritto in cambio del trasferimento di beni o servizi al cliente. </div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20202\">Il Gruppo ha applicato l\u2019IFRS 15 dalla data di efficacia obbligatoria (1 gennaio 2018), utilizzando il metodo della </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20203\">piena applicazione retrospettica. Nell\u2019applicazione dell\u2019IFRS 15, il Gruppo ha considerato i seguenti punti:</div><div class=\"t m0 x3 h13 y74 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20204\">a) V<span class=\"_ _1\" id=\"cflshid_20205\"></span>endita di beni </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws44\" id=\"cflshid_20206\">I ricavi derivanti dalla vendita dei beni sono riconosciuti nel momento in cui il controllo del bene passa al cliente. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20207\">Generalmente questo interviene:</div><div class=\"t m0 x31 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20208\"><span id=\"cflshid_20209\">\u00a0<span class=\"_ _45\" id=\"cflshid_20210\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20211\">\u00a0</span><span id=\"cflshid_20212\">al momento della spedizione per il canale </span><span class=\"ffd\" id=\"cflshid_20213\">wholesale</span><span id=\"cflshid_20214\">;</span></div><div class=\"t m0 x31 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20215\"><span id=\"cflshid_20216\">\u00a0<span class=\"_ _45\" id=\"cflshid_20217\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20218\">\u00a0</span><span class=\"wsa3\" id=\"cflshid_20219\">all\u2019atto della consegna dei beni ai clienti nel canale retail, dove le vendite vengono usualmente incassate diret</span><span id=\"cflshid_20220\">-</span></div><div class=\"t m0 x32 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20221\">tamente per cassa o attraverso carte di credito;</div><div class=\"t m0 x31 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20222\"><span id=\"cflshid_20223\">\u00a0<span class=\"_ _45\" id=\"cflshid_20224\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20225\">\u00a0</span><span id=\"cflshid_20226\">nel momento in cui il cliente ottiene il controllo del bene spedito nelle vendite e-commerce.</span></div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20227\">In alcune aree <span class=\"_ _a\" id=\"cflshid_20228\"></span>geografiche il <span class=\"_ _a\" id=\"cflshid_20229\"></span>Gruppo vende i <span class=\"_ _a\" id=\"cflshid_20230\"></span>propri prodotti per <span class=\"_ _a\" id=\"cflshid_20231\"></span>il tramite di <span class=\"_ _a\" id=\"cflshid_20232\"></span>department store <span class=\"_ _a\" id=\"cflshid_20233\"></span>che agiscono come </div><div class=\"t m0 x3 h6 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20234\"><span id=\"cflshid_20235\">agenti e <span class=\"_ _3\" id=\"cflshid_20236\"></span>che riaddebitano al <span class=\"_ _0\" id=\"cflshid_20237\"></span>Gruppo i corrispettivi per <span class=\"_ _0\" id=\"cflshid_20238\"></span>i servizi resi (affitto <span class=\"_ _3\" id=\"cflshid_20239\"></span>dei locali, <span class=\"_ _3\" id=\"cflshid_20240\"></span>eventi pubblicitari, <span class=\"_ _3\" id=\"cflshid_20241\"></span>di marke</span><span class=\"ff1\" id=\"cflshid_20242\">-</span></div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20243\"><span id=\"cflshid_20244\">ting etc,) <span class=\"_ _a\" id=\"cflshid_20245\"></span>in <span class=\"_ _a\" id=\"cflshid_20246\"></span>relazione al <span class=\"_ _a\" id=\"cflshid_20247\"></span>valore <span class=\"_ _a\" id=\"cflshid_20248\"></span>dei beni <span class=\"_ _a\" id=\"cflshid_20249\"></span>ceduti <span class=\"_ _a\" id=\"cflshid_20250\"></span>al cliente <span class=\"_ _a\" id=\"cflshid_20251\"></span>finale. <span class=\"_ _a\" id=\"cflshid_20252\"></span>In questi <span class=\"_ _a\" id=\"cflshid_20253\"></span>contratti, <span class=\"_ _a\" id=\"cflshid_20254\"></span>infatti, il <span class=\"_ _a\" id=\"cflshid_20255\"></span></span><span class=\"ffd ws81\" id=\"cflshid_20256\"><span id=\"cflshid_20257\">department stor<span class=\"_ _3\" id=\"cflshid_20258\"></span>e</span><span class=\"ff1\" id=\"cflshid_20259\"> non </span></span></div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20260\">\u00e8 considerato come il responsabile principale dell\u2019adempimento della promessa di fornire i beni al cliente finale.</div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20261\"><span id=\"cflshid_20262\">Inoltre il </span><span class=\"ffd\" id=\"cflshid_20263\"><span id=\"cflshid_20264\">department stor<span class=\"_ _0\" id=\"cflshid_20265\"></span>e</span><span class=\"ff6\" id=\"cflshid_20266\"> non ha il potere discrezionale nel definire il prezzo dei beni ceduti ai clienti. </span></span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 wsf9\" id=\"cflshid_20267\">Conseguentemente l\u2019applicazione dell\u2019IFRS 15 ha previsto, per queste tipologie contrattuali, l\u2019esposizione dei </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 wsb4\" id=\"cflshid_20268\"><span id=\"cflshid_20269\">ricavi lordi delle vendite e la separata indicazione tra i costi dei servizi resi dal </span><span class=\"ffd\" id=\"cflshid_20270\"><span id=\"cflshid_20271\">department stor<span class=\"_ _0\" id=\"cflshid_20272\"></span>e</span><span class=\"ff1\" id=\"cflshid_20273\"> essendo questi </span></span></div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20274\">ultimi prestazioni di fare distinte rispetto alle vendite di prodotti ai clienti finali.</div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws81\" id=\"cflshid_20275\">Il Gruppo ha rilevato che il riconoscimento dei ricavi avviene nel momento in cui il controllo dell\u2019attivit\u00e0 \u00e8 stato </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_20276\"><span id=\"cflshid_20277\">trasferito al cliente, generalmente al momento della consegna del bene (riconoscimento dei ricavi in un determina</span><span class=\"ws0\" id=\"cflshid_20278\">-</span></div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20279\"><span id=\"cflshid_20280\">to momento - \u201c</span><span class=\"ffd\" id=\"cflshid_20281\"><span id=\"cflshid_20282\">r<span class=\"_ _0\" id=\"cflshid_20283\"></span>evenue recognition at a point in time</span><span class=\"ff6\" id=\"cflshid_20284\">\u201d). </span></span></div><div class=\"t m0 x3 h13 y62 ff41 fs4 fc4 sc0 ls0 ws0\" id=\"cflshid_20285\"><span id=\"cflshid_20286\">b) </span><span class=\"fff fc0\" id=\"cflshid_20287\">Corrispettivo variabile \u2013 diritto di r<span class=\"_ _0\" id=\"cflshid_20288\"></span>eso</span></div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 wscf\" id=\"cflshid_20289\">Il Gruppo riconosce il diritto di reso solo in casistiche residuali ed ancillari rispetto all\u2019ordinario svolgimento </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws78\" id=\"cflshid_20290\">del rapporto commerciale in essere con i propri clienti. Quando un contratto con un cliente prevede un diritto di </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws8d\" id=\"cflshid_20291\">reso dei beni, il Gruppo utilizza il metodo del valore atteso per stimare i beni che non verranno restituiti, secondo </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20292\">quanto previsto dall\u2019IFRS 15.</div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20293\">I Ricavi sono presentati al netto dei resi, che comprendono anche la <span class=\"_ _3\" id=\"cflshid_20294\"></span>stima effettuata per tener conto dei resi che si </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20295\">manifesteranno dopo la chiusura dell\u2019esercizio ma correlati ai ricavi dell\u2019esercizio.</div><div class=\"t m0 x3 h9 y69 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20296\">Royalties</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws75\" id=\"cflshid_20297\"><span id=\"cflshid_20298\">I ricavi per royalties sono riconosciuti per competenza sulla base dei termini e degli ammontari previsti nel con</span><span class=\"ws0\" id=\"cflshid_20299\">-</span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20300\">tratto di licenza, generalmente in base ai volumi di vendita.</div><div class=\"t m0 x3 h9 y6e ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20301\">Contributi pubblici</div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_20302\">I contributi pubblici sono rilevati quando sussiste la ragionevole certezza che essi saranno ricevuti e che tutte le </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws72\" id=\"cflshid_20303\">condizioni ad essi riferiti siano soddisfatte. I contributi correlati a componenti di costo sono rilevati come ricavi, </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_20304\">ma sono ripartiti sistematicamente tra gli esercizi in modo da essere commisurati al riconoscimento dei costi che </div>ntendono compensare. Il contributo correlato ad una attivit\u00e0 viene riconosciuto come ricavo in quote costanti, <div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20315\">lungo la vita utile attesa dell\u2019attivit\u00e0 di riferimento.</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws9f\" id=\"cflshid_20316\">Laddove il Gruppo riceva un contributo non monetario, l\u2019attivit\u00e0 ed il relativo contributo sono rilevati al valore </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20317\">nominale e rilasciati nel conto economico, in quote costanti, lungo la vita utile attesa dell\u2019attivit\u00e0 di riferimento.</div><div class=\"t m0 x3 h9 y4e ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20318\">Costi</div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_20319\"><span id=\"cflshid_20320\">I costi sono iscritti quando sono relativi a beni e servizi venduti o consumati nell\u2019esercizio o per ripartizione siste</span><span class=\"ws0\" id=\"cflshid_20321\">-</span></div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20322\">matica ovvero quando non si possa identificare l\u2019utilit\u00e0 futura degli stessi.</div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_20323\">I costi di pubblicit\u00e0 e ricerca, in accordo con lo IAS 38, sono integralmente imputati a conto economico quando il </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20324\">servizio \u00e8 stato reso e consegnato al Gruppo. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20325\">I costi sono iscritti in base alla loro natura considerando i principi applicabili nell\u2019ambito degli IFRS.</div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_20326\">PROVENTI ED<span class=\"_ _3\" id=\"cflshid_20327\"></span> ONERI FINANZIARI</div><div class=\"t m0 x3 h6 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20328\"><span id=\"cflshid_20329\">I Proventi <span class=\"_ _0\" id=\"cflshid_20330\"></span>e gli Oneri <span class=\"_ _0\" id=\"cflshid_20331\"></span>finanziari includono tutte <span class=\"_ _0\" id=\"cflshid_20332\"></span>le voci di <span class=\"_ _0\" id=\"cflshid_20333\"></span>natura finanziaria imputate <span class=\"_ _0\" id=\"cflshid_20334\"></span>per competenza al <span class=\"_ _0\" id=\"cflshid_20335\"></span>conto eco</span><span class=\"ff1\" id=\"cflshid_20336\">-</span></div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20337\"><span id=\"cflshid_20338\">nomico dell\u2019esercizio, inclusi <span class=\"_ _3\" id=\"cflshid_20339\"></span>gli interessi passivi <span class=\"_ _3\" id=\"cflshid_20340\"></span>maturati sui debiti finanziari, <span class=\"_ _3\" id=\"cflshid_20341\"></span>calcolati usando il <span class=\"_ _3\" id=\"cflshid_20342\"></span>metodo dell\u2019in</span><span class=\"ff1\" id=\"cflshid_20343\">-</span></div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20344\">teresse <span class=\"_ _a\" id=\"cflshid_20345\"></span>effettivo, <span class=\"_ _a\" id=\"cflshid_20346\"></span>gli <span class=\"_ _a\" id=\"cflshid_20347\"></span>utili <span class=\"_ _a\" id=\"cflshid_20348\"></span>e <span class=\"_ _c\" id=\"cflshid_20349\"></span>le <span class=\"_ _a\" id=\"cflshid_20350\"></span>perdite <span class=\"_ _a\" id=\"cflshid_20351\"></span>su <span class=\"_ _a\" id=\"cflshid_20352\"></span>cambi, <span class=\"_ _c\" id=\"cflshid_20353\"></span>utili <span class=\"_ _a\" id=\"cflshid_20354\"></span>e <span class=\"_ _a\" id=\"cflshid_20355\"></span>perdite <span class=\"_ _a\" id=\"cflshid_20356\"></span>da <span class=\"_ _a\" id=\"cflshid_20357\"></span>strumenti <span class=\"_ _c\" id=\"cflshid_20358\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_20359\"></span>derivati <span class=\"_ _a\" id=\"cflshid_20360\"></span>(secondo <span class=\"_ _a\" id=\"cflshid_20361\"></span>i <span class=\"_ _c\" id=\"cflshid_20362\"></span>criteri <span class=\"_ _a\" id=\"cflshid_20363\"></span>di </div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20364\">contabilizzazione <span class=\"_ _c\" id=\"cflshid_20365\"></span>precedentemente <span class=\"_ _d\" id=\"cflshid_20366\"></span>definiti), <span class=\"_ _d\" id=\"cflshid_20367\"></span>la <span class=\"_ _d\" id=\"cflshid_20368\"></span>quota <span class=\"_ _c\" id=\"cflshid_20369\"></span>di <span class=\"_ _d\" id=\"cflshid_20370\"></span>interessi <span class=\"_ _d\" id=\"cflshid_20371\"></span>derivante <span class=\"_ _d\" id=\"cflshid_20372\"></span>dal <span class=\"_ _c\" id=\"cflshid_20373\"></span>trattamento <span class=\"_ _d\" id=\"cflshid_20374\"></span>contabile <span class=\"_ _d\" id=\"cflshid_20375\"></span>dei <span class=\"_ _d\" id=\"cflshid_20376\"></span>beni <span class=\"_ _d\" id=\"cflshid_20377\"></span>in </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20378\">locazione (IFRS 16) e dei fondi relativi al personale (IAS 19).</div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_20379\">IMPOSTE SUL<span class=\"_ _2\" id=\"cflshid_20380\"></span> REDDITO</div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20381\">Le <span class=\"_ _a\" id=\"cflshid_20382\"></span>Imposte <span class=\"_ _c\" id=\"cflshid_20383\"></span>sul <span class=\"_ _a\" id=\"cflshid_20384\"></span>reddito <span class=\"_ _c\" id=\"cflshid_20385\"></span>del <span class=\"_ _c\" id=\"cflshid_20386\"></span>periodo <span class=\"_ _a\" id=\"cflshid_20387\"></span>includono <span class=\"_ _c\" id=\"cflshid_20388\"></span>la <span class=\"_ _c\" id=\"cflshid_20389\"></span>determinazione <span class=\"_ _a\" id=\"cflshid_20390\"></span>sia <span class=\"_ _c\" id=\"cflshid_20391\"></span>della <span class=\"_ _a\" id=\"cflshid_20392\"></span>fiscalit\u00e0 <span class=\"_ _c\" id=\"cflshid_20393\"></span>corrente <span class=\"_ _c\" id=\"cflshid_20394\"></span>sia <span class=\"_ _a\" id=\"cflshid_20395\"></span>di <span class=\"_ _c\" id=\"cflshid_20396\"></span>quella <span class=\"_ _a\" id=\"cflshid_20397\"></span>differita. </div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws7e\" id=\"cflshid_20398\">Sono integralmente rilevate a conto economico ed incluse nel risultato dell\u2019esercizio, tranne nel caso in cui siano </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws5d\" id=\"cflshid_20399\">generate da operazioni transitate, nel periodo corrente o in un altro, tramite le altre variazioni del Conto economico </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20400\">complessivo consolidato direttamente a <span class=\"_ _a\" id=\"cflshid_20401\"></span>patrimonio netto. In tal <span class=\"_ _a\" id=\"cflshid_20402\"></span>caso, le relative <span class=\"_ _a\" id=\"cflshid_20403\"></span>imposte differite sono anche <span class=\"_ _a\" id=\"cflshid_20404\"></span>esse </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20405\">imputate direttamente a patrimonio netto.</div><div class=\"t m0 x3 h9 y67 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20406\">Imposte correnti </div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20407\">Le Imposte <span class=\"_ _a\" id=\"cflshid_20408\"></span>correnti riflettono <span class=\"_ _a\" id=\"cflshid_20409\"></span>una stima <span class=\"_ _a\" id=\"cflshid_20410\"></span>del <span class=\"_ _a\" id=\"cflshid_20411\"></span>carico fiscale, <span class=\"_ _a\" id=\"cflshid_20412\"></span>determinato applicando <span class=\"_ _a\" id=\"cflshid_20413\"></span>la normativa <span class=\"_ _a\" id=\"cflshid_20414\"></span>vigente <span class=\"_ _a\" id=\"cflshid_20415\"></span>nei Paesi </div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 wsaf\" id=\"cflshid_20416\"><span id=\"cflshid_20417\">nei quali il Gruppo Brunello Cucinelli esercita la sua attivit\u00e0. La passivit\u00e0 per imposte correnti \u00e8 calcolata utiliz</span><span class=\"ws0\" id=\"cflshid_20418\">-</span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20419\">zando le aliquote vigenti o sostanzialmente approvate alla data di chiusura dell\u2019esercizio.</div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20420\">Il <span class=\"_ _a\" id=\"cflshid_20421\"></span>debito per <span class=\"_ _a\" id=\"cflshid_20422\"></span>imposte <span class=\"_ _a\" id=\"cflshid_20423\"></span>correnti <span class=\"_ _a\" id=\"cflshid_20424\"></span>viene <span class=\"_ _a\" id=\"cflshid_20425\"></span>classificato <span class=\"_ _a\" id=\"cflshid_20426\"></span>nella <span class=\"_ _a\" id=\"cflshid_20427\"></span>Situazione <span class=\"_ _a\" id=\"cflshid_20428\"></span>patrimoniale e <span class=\"_ _a\" id=\"cflshid_20429\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_20430\"></span>consolidata <span class=\"_ _a\" id=\"cflshid_20431\"></span>al <span class=\"_ _a\" id=\"cflshid_20432\"></span>netto <span class=\"_ _a\" id=\"cflshid_20433\"></span>di </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20434\">eventuali acconti di imposta pagati.</div><div class=\"t m0 x3 h9 y3 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20444\">Imposte differite</div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20445\"><span id=\"cflshid_20446\">Le Imposte <span class=\"_ _0\" id=\"cflshid_20447\"></span>differite sono <span class=\"_ _0\" id=\"cflshid_20448\"></span>calcolate sulle differenze <span class=\"_ _0\" id=\"cflshid_20449\"></span>temporanee deducibili <span class=\"_ _0\" id=\"cflshid_20450\"></span>(Imposte differite <span class=\"_ _3\" id=\"cflshid_20451\"></span>attive) e <span class=\"_ _0\" id=\"cflshid_20452\"></span>tassabili (Im</span><span class=\"ff1\" id=\"cflshid_20453\">-</span></div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20454\">poste differite <span class=\"_ _3\" id=\"cflshid_20455\"></span>passive) risultanti <span class=\"_ _0\" id=\"cflshid_20456\"></span>alla data di <span class=\"_ _3\" id=\"cflshid_20457\"></span>bilancio fra <span class=\"_ _3\" id=\"cflshid_20458\"></span>i valori <span class=\"_ _3\" id=\"cflshid_20459\"></span>fiscali presi <span class=\"_ _3\" id=\"cflshid_20460\"></span>a riferimento <span class=\"_ _3\" id=\"cflshid_20461\"></span>per le <span class=\"_ _3\" id=\"cflshid_20462\"></span>attivit\u00e0 e <span class=\"_ _3\" id=\"cflshid_20463\"></span>passivit\u00e0 </div>e i valori riportati a bilancio<div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20465\">Le Imposte <span class=\"_ _a\" id=\"cflshid_20466\"></span>differite <span class=\"_ _a\" id=\"cflshid_20467\"></span>attive <span class=\"_ _a\" id=\"cflshid_20468\"></span>sono <span class=\"_ _a\" id=\"cflshid_20469\"></span>rilevate nella <span class=\"_ _a\" id=\"cflshid_20470\"></span>misura <span class=\"_ _a\" id=\"cflshid_20471\"></span>in <span class=\"_ _a\" id=\"cflshid_20472\"></span>cui <span class=\"_ _a\" id=\"cflshid_20473\"></span>sia probabile <span class=\"_ _a\" id=\"cflshid_20474\"></span>l\u2019esistenza <span class=\"_ _a\" id=\"cflshid_20475\"></span>di <span class=\"_ _a\" id=\"cflshid_20476\"></span>adeguati utili <span class=\"_ _a\" id=\"cflshid_20477\"></span>fiscali <span class=\"_ _a\" id=\"cflshid_20478\"></span>futuri </div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20479\">che possano rendere <span class=\"_ _a\" id=\"cflshid_20480\"></span>applicabile l\u2019utilizzo delle <span class=\"_ _a\" id=\"cflshid_20481\"></span>differenze temporanee <span class=\"_ _a\" id=\"cflshid_20482\"></span>deducibili e delle <span class=\"_ _a\" id=\"cflshid_20483\"></span>attivit\u00e0 e passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_20484\"></span>fiscali </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20485\">portate a nuovo. </div><div class=\"t m0 x3 h6 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20486\"><span id=\"cflshid_20487\">Il valore da riportare in bilancio delle <span class=\"_ _3\" id=\"cflshid_20488\"></span>Imposte differite attive viene riesaminato a ciascuna data <span class=\"_ _3\" id=\"cflshid_20489\"></span>di chiusura del bi</span><span class=\"ff1\" id=\"cflshid_20490\">-</span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20491\">lancio e ridotto <span class=\"_ _0\" id=\"cflshid_20492\"></span>nella misura in cui non <span class=\"_ _3\" id=\"cflshid_20493\"></span>risulti pi\u00f9 probabile <span class=\"_ _0\" id=\"cflshid_20494\"></span>che sufficienti utili fiscali saranno <span class=\"_ _0\" id=\"cflshid_20495\"></span>disponibili in futuro </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20496\">in modo da permettere a tutto o parte di tale credito di essere utilizzato. </div><div class=\"t m0 x3 h6 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20497\"><span id=\"cflshid_20498\">Le Imposte <span class=\"_ _a\" id=\"cflshid_20499\"></span>differite <span class=\"_ _a\" id=\"cflshid_20500\"></span>attive <span class=\"_ _a\" id=\"cflshid_20501\"></span>non <span class=\"_ _a\" id=\"cflshid_20502\"></span>riconosciute sono <span class=\"_ _a\" id=\"cflshid_20503\"></span>riesaminate <span class=\"_ _a\" id=\"cflshid_20504\"></span>con <span class=\"_ _a\" id=\"cflshid_20505\"></span>periodicit\u00e0 annuale <span class=\"_ _a\" id=\"cflshid_20506\"></span>alla <span class=\"_ _a\" id=\"cflshid_20507\"></span>data <span class=\"_ _a\" id=\"cflshid_20508\"></span>di <span class=\"_ _a\" id=\"cflshid_20509\"></span>chiusura del <span class=\"_ _a\" id=\"cflshid_20510\"></span>bi</span><span class=\"ff1\" id=\"cflshid_20511\">-</span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20512\">lancio <span class=\"_ _3\" id=\"cflshid_20513\"></span>e <span class=\"_ _3\" id=\"cflshid_20514\"></span>vengono <span class=\"_ _3\" id=\"cflshid_20515\"></span>rilevate <span class=\"_ _3\" id=\"cflshid_20516\"></span>nella <span class=\"_ _3\" id=\"cflshid_20517\"></span>misura <span class=\"_ _3\" id=\"cflshid_20518\"></span>in <span class=\"_ _3\" id=\"cflshid_20519\"></span>cui <span class=\"_ _3\" id=\"cflshid_20520\"></span>\u00e8 <span class=\"_ _3\" id=\"cflshid_20521\"></span>diventato <span class=\"_ _3\" id=\"cflshid_20522\"></span>probabile <span class=\"_ _3\" id=\"cflshid_20523\"></span>che <span class=\"_ _3\" id=\"cflshid_20524\"></span>l\u2019utile <span class=\"_ _3\" id=\"cflshid_20525\"></span>fiscale sia <span class=\"_ _0\" id=\"cflshid_20526\"></span>sufficiente <span class=\"_ _3\" id=\"cflshid_20527\"></span>a <span class=\"_ _3\" id=\"cflshid_20528\"></span>consentire <span class=\"_ _3\" id=\"cflshid_20529\"></span>che </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20530\">tali imposte differite attive possano essere recuperate.</div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20531\">Le Imposte differite <span class=\"_ _a\" id=\"cflshid_20532\"></span>attive e <span class=\"_ _a\" id=\"cflshid_20533\"></span>passive sono misurate <span class=\"_ _a\" id=\"cflshid_20534\"></span>in base <span class=\"_ _a\" id=\"cflshid_20535\"></span>alle aliquote fiscali <span class=\"_ _a\" id=\"cflshid_20536\"></span>che ci si <span class=\"_ _a\" id=\"cflshid_20537\"></span>attende vengano <span class=\"_ _a\" id=\"cflshid_20538\"></span>applicate </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws5c\" id=\"cflshid_20539\"><span id=\"cflshid_20540\">all\u2019esercizio in cui tali attivit\u00e0 si realizzano o tali passivit\u00e0 si estinguono, considerando le aliquote in vigore e quel</span><span class=\"ws0\" id=\"cflshid_20541\">-</span></div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20542\">le gi\u00e0 emanate o sostanzialmente emanate alla data di bilancio.</div><div class=\"t m0 x3 h6 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20543\"><span id=\"cflshid_20544\">Le <span class=\"_ _c\" id=\"cflshid_20545\"></span>Imposte <span class=\"_ _c\" id=\"cflshid_20546\"></span>differite <span class=\"_ _c\" id=\"cflshid_20547\"></span>attive <span class=\"_ _d\" id=\"cflshid_20548\"></span>e <span class=\"_ _c\" id=\"cflshid_20549\"></span>passive <span class=\"_ _c\" id=\"cflshid_20550\"></span>sono <span class=\"_ _d\" id=\"cflshid_20551\"></span>imputate <span class=\"_ _c\" id=\"cflshid_20552\"></span>direttamente <span class=\"_ _c\" id=\"cflshid_20553\"></span>a <span class=\"_ _d\" id=\"cflshid_20554\"></span>Conto <span class=\"_ _c\" id=\"cflshid_20555\"></span>Economico, <span class=\"_ _c\" id=\"cflshid_20556\"></span>ad <span class=\"_ _c\" id=\"cflshid_20557\"></span>eccezione <span class=\"_ _d\" id=\"cflshid_20558\"></span>di <span class=\"_ _c\" id=\"cflshid_20559\"></span>quelle <span class=\"_ _c\" id=\"cflshid_20560\"></span>re</span><span class=\"ff1\" id=\"cflshid_20561\">-</span></div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 wsb4\" id=\"cflshid_20562\">lative a voci rilevate direttamente tra le componenti di patrimonio netto; nel qual caso anche le relative imposte </div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20563\">differite sono contabilizzate coerentemente senza imputazione al conto economico.</div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20564\">Le Imposte differite attive <span class=\"_ _a\" id=\"cflshid_20565\"></span>e passive vengono compensate, <span class=\"_ _a\" id=\"cflshid_20566\"></span>qualora esista un diritto <span class=\"_ _a\" id=\"cflshid_20567\"></span>legale a compensare le <span class=\"_ _a\" id=\"cflshid_20568\"></span>attivit\u00e0 </div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20569\">per <span class=\"_ _d\" id=\"cflshid_20570\"></span>imposte <span class=\"_ _d\" id=\"cflshid_20571\"></span>correnti <span class=\"_ _4\" id=\"cflshid_20572\"></span>con <span class=\"_ _c\" id=\"cflshid_20573\"></span>le <span class=\"_ _d\" id=\"cflshid_20574\"></span>passivit\u00e0 <span class=\"_ _4\" id=\"cflshid_20575\"></span>per <span class=\"_ _c\" id=\"cflshid_20576\"></span>imposte <span class=\"_ _d\" id=\"cflshid_20577\"></span>correnti <span class=\"_ _4\" id=\"cflshid_20578\"></span>e <span class=\"_ _c\" id=\"cflshid_20579\"></span>le <span class=\"_ _4\" id=\"cflshid_20580\"></span>imposte <span class=\"_ _c\" id=\"cflshid_20581\"></span>differite <span class=\"_ _d\" id=\"cflshid_20582\"></span>facciano <span class=\"_ _4\" id=\"cflshid_20583\"></span>riferimento <span class=\"_ _c\" id=\"cflshid_20584\"></span>alla <span class=\"_ _d\" id=\"cflshid_20585\"></span>stessa </div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20586\">entit\u00e0 fiscale ed alla stessa autorit\u00e0 fiscale.</div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20587\">Le <span class=\"_ _a\" id=\"cflshid_20588\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_20589\"></span>per <span class=\"_ _a\" id=\"cflshid_20590\"></span>Imposte <span class=\"_ _a\" id=\"cflshid_20591\"></span>differite <span class=\"_ _a\" id=\"cflshid_20592\"></span>attive <span class=\"_ _a\" id=\"cflshid_20593\"></span>e <span class=\"_ _c\" id=\"cflshid_20594\"></span>le <span class=\"_ _a\" id=\"cflshid_20595\"></span>passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_20596\"></span>per <span class=\"_ _a\" id=\"cflshid_20597\"></span>Imposte <span class=\"_ _a\" id=\"cflshid_20598\"></span>differite <span class=\"_ _a\" id=\"cflshid_20599\"></span>passive <span class=\"_ _a\" id=\"cflshid_20600\"></span>sono <span class=\"_ _c\" id=\"cflshid_20601\"></span>classificate <span class=\"_ _a\" id=\"cflshid_20602\"></span>tra <span class=\"_ _a\" id=\"cflshid_20603\"></span>le <span class=\"_ _a\" id=\"cflshid_20604\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_20605\"></span>e </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20606\">passivit\u00e0 non correnti.</div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls9 ws9d\" id=\"cflshid_20607\">UTILE/<span class=\"_ _0\" id=\"cflshid_20608\"></span>(PERDIT<span class=\"_ _2\" id=\"cflshid_20609\"></span>A)<span class=\"_ _0\" id=\"cflshid_20610\"></span><span class=\"_ _c\" id=\"cflshid_20611\"></span>PER AZIONE</div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 wsa5\" id=\"cflshid_20612\">L<span class=\"_ _2\" id=\"cflshid_20613\"></span>\u2019Utile/(perdita) base per azione \u00e8 calcolato dividendo il risultato economico del Gruppo per la media ponderata </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20614\">delle <span class=\"_ _c\" id=\"cflshid_20615\"></span>azioni <span class=\"_ _d\" id=\"cflshid_20616\"></span>in <span class=\"_ _d\" id=\"cflshid_20617\"></span>circolazione <span class=\"_ _d\" id=\"cflshid_20618\"></span>durante <span class=\"_ _d\" id=\"cflshid_20619\"></span>l\u2019esercizio. <span class=\"_ _a\" id=\"cflshid_20620\"></span>Ai <span class=\"_ _d\" id=\"cflshid_20621\"></span>fini <span class=\"_ _d\" id=\"cflshid_20622\"></span>del <span class=\"_ _c\" id=\"cflshid_20623\"></span>calcolo <span class=\"_ _d\" id=\"cflshid_20624\"></span>dell\u2019utile/perdita <span class=\"_ _d\" id=\"cflshid_20625\"></span>diluito <span class=\"_ _d\" id=\"cflshid_20626\"></span>per <span class=\"_ _d\" id=\"cflshid_20627\"></span>azione, <span class=\"_ _d\" id=\"cflshid_20628\"></span>la <span class=\"_ _d\" id=\"cflshid_20629\"></span>media </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20630\">ponderata <span class=\"_ _c\" id=\"cflshid_20631\"></span>delle <span class=\"_ _c\" id=\"cflshid_20632\"></span>azioni <span class=\"_ _c\" id=\"cflshid_20633\"></span>in <span class=\"_ _c\" id=\"cflshid_20634\"></span>circolazione <span class=\"_ _c\" id=\"cflshid_20635\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_20636\"></span>modificata <span class=\"_ _c\" id=\"cflshid_20637\"></span>assumendo <span class=\"_ _c\" id=\"cflshid_20638\"></span>la <span class=\"_ _c\" id=\"cflshid_20639\"></span>conversione <span class=\"_ _c\" id=\"cflshid_20640\"></span>di <span class=\"_ _c\" id=\"cflshid_20641\"></span>tutte <span class=\"_ _c\" id=\"cflshid_20642\"></span>le <span class=\"_ _c\" id=\"cflshid_20643\"></span>potenziali <span class=\"_ _c\" id=\"cflshid_20644\"></span>azioni <span class=\"_ _c\" id=\"cflshid_20645\"></span>aventi </div><div class=\"t m0 x3 h6 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20646\"><span id=\"cflshid_20647\">effetto diluitivo. <span class=\"_ _0\" id=\"cflshid_20648\"></span>Anche <span class=\"_ _a\" id=\"cflshid_20649\"></span>il risultato netto \u00e8 rettificato <span class=\"_ _a\" id=\"cflshid_20650\"></span>per tener conto degli <span class=\"_ _a\" id=\"cflshid_20651\"></span>effetti, al netto delle <span class=\"_ _a\" id=\"cflshid_20652\"></span>imposte, della con</span><span class=\"ff1\" id=\"cflshid_20653\">-</span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20654\">versione.</div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_20655\">L<span class=\"_ _2\" id=\"cflshid_20656\"></span>\u2019Utile/(perdita) per azione diluito coincide con l\u2019Utile base, poich\u00e9 non vi sono azioni o opzioni in circolazione </div>diverse dalle azioni ordinarie<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_20667\">SEGMENTI OPERA<span class=\"_ _fb\" id=\"cflshid_20668\"></span>TIVI</div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20669\"><span id=\"cflshid_20670\">Ai fini <span class=\"_ _a\" id=\"cflshid_20671\"></span>dell\u2019IFRS <span class=\"_ _a\" id=\"cflshid_20672\"></span>8 <span class=\"_ _a\" id=\"cflshid_20673\"></span>\u201cOperating <span class=\"_ _a\" id=\"cflshid_20674\"></span>segments\u201d, <span class=\"_ _a\" id=\"cflshid_20675\"></span>l\u2019attivit\u00e0 svolta <span class=\"_ _a\" id=\"cflshid_20676\"></span>dal <span class=\"_ _a\" id=\"cflshid_20677\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_20678\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_20679\"></span>identificabile in <span class=\"_ _a\" id=\"cflshid_20680\"></span>un <span class=\"_ _a\" id=\"cflshid_20681\"></span>unico <span class=\"_ _a\" id=\"cflshid_20682\"></span>segmento <span class=\"_ _a\" id=\"cflshid_20683\"></span>ope</span><span class=\"ff1\" id=\"cflshid_20684\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20685\">rativo.</div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20686\">L<span class=\"_ _2\" id=\"cflshid_20687\"></span>\u2019IFRS 8 definisce infatti un settore operativo come una componente:</div><div class=\"t m0 x31 h6 y4e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20688\"><span id=\"cflshid_20689\">\u00a0<span class=\"_ _45\" id=\"cflshid_20690\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20691\">\u00a0</span><span id=\"cflshid_20692\">che intraprende attivit\u00e0 imprenditoriali generatrici di ricavi e di costi;</span></div><div class=\"t m0 x31 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20693\"><span id=\"cflshid_20694\">\u00a0<span class=\"_ _45\" id=\"cflshid_20695\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20696\">\u00a0</span><span id=\"cflshid_20697\">i cui risultati operativi sono rivisti periodicamente al pi\u00f9 alto livello decisionale;</span></div><div class=\"t m0 x31 h6 y50 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20698\"><span id=\"cflshid_20699\">\u00a0<span class=\"_ _45\" id=\"cflshid_20700\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20701\">\u00a0</span><span id=\"cflshid_20702\">per la quale sono disponibili informazioni di bilancio separate.</span></div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20703\">Il Gruppo ha identificato <span class=\"_ _a\" id=\"cflshid_20704\"></span>un unico segmento operativo, connesso <span class=\"_ _a\" id=\"cflshid_20705\"></span>al concetto di \u201cbrand\u201d. <span class=\"_ _a\" id=\"cflshid_20706\"></span>Il Gruppo si identifica in </div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20707\">un <span class=\"_ _a\" id=\"cflshid_20708\"></span>unico <span class=\"_ _a\" id=\"cflshid_20709\"></span>marchio, <span class=\"_ _a\" id=\"cflshid_20710\"></span>\u201cBrunello <span class=\"_ _a\" id=\"cflshid_20711\"></span>Cucinelli\u201d, <span class=\"_ _a\" id=\"cflshid_20712\"></span>e <span class=\"_ _a\" id=\"cflshid_20713\"></span>tale <span class=\"_ _a\" id=\"cflshid_20714\"></span>rappresentazione <span class=\"_ _a\" id=\"cflshid_20715\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_20716\"></span>coerente <span class=\"_ _a\" id=\"cflshid_20717\"></span>con <span class=\"_ _a\" id=\"cflshid_20718\"></span>le <span class=\"_ _a\" id=\"cflshid_20719\"></span>modalit\u00e0 <span class=\"_ _a\" id=\"cflshid_20720\"></span>in <span class=\"_ _a\" id=\"cflshid_20721\"></span>cui <span class=\"_ _a\" id=\"cflshid_20722\"></span>il <span class=\"_ _a\" id=\"cflshid_20723\"></span>management </div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20724\">prende le proprie decisioni, alloca le risorse e definisce la strategia di comunicazione.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24689": {
   "value": "<div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_15935\">V<span class=\"_ _fb\" id=\"cflshid_15936\"></span>ALUT<span class=\"_ _0\" id=\"cflshid_15937\"></span>AZIONI DISCREZIONALI<span class=\"_ _0\" id=\"cflshid_15938\"></span> E STIME CONT<span class=\"_ _2\" id=\"cflshid_15939\"></span>ABILI SIGNIFICA<span class=\"_ _fb\" id=\"cflshid_15940\"></span>TIVE </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_15941\"><span id=\"cflshid_15942\">La preparazione del bilancio consolidato del Gruppo Brunello Cucinelli, in conformit\u00e0 ai principi contabili appli</span><span class=\"ws0\" id=\"cflshid_15943\">-</span></div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15944\">cabili, <span class=\"_ _a\" id=\"cflshid_15945\"></span>richiede agli <span class=\"_ _a\" id=\"cflshid_15946\"></span>amministratori <span class=\"_ _a\" id=\"cflshid_15947\"></span>della <span class=\"_ _a\" id=\"cflshid_15948\"></span>Societ\u00e0 <span class=\"_ _a\" id=\"cflshid_15949\"></span>di <span class=\"_ _a\" id=\"cflshid_15950\"></span>effettuare <span class=\"_ _a\" id=\"cflshid_15951\"></span>valutazioni <span class=\"_ _a\" id=\"cflshid_15952\"></span>discrezionali, stime <span class=\"_ _a\" id=\"cflshid_15953\"></span>ed <span class=\"_ _a\" id=\"cflshid_15954\"></span>ipotesi <span class=\"_ _a\" id=\"cflshid_15955\"></span>basate <span class=\"_ _a\" id=\"cflshid_15956\"></span>su </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_15957\"><span id=\"cflshid_15958\">giudizi complessi e/o soggettivi, sull\u2019esperienza storica e su altri fattori che si ritiene essere ragionevoli in relazio</span><span class=\"ws0\" id=\"cflshid_15959\">-</span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_15960\">ne alle circostanze presenti e alle conoscenze disponibili alla data di riferimento del bilancio. L<span class=\"_ _1\" id=\"cflshid_15961\"></span>\u2019utilizzo di queste </div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15962\">stime contabili influenza il <span class=\"_ _a\" id=\"cflshid_15963\"></span>valore di iscrizione delle attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_15964\"></span>e delle passivit\u00e0 e <span class=\"_ _a\" id=\"cflshid_15965\"></span>l\u2019informativa su attivit\u00e0 e passivit\u00e0 </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws91\" id=\"cflshid_15966\">potenziali alla data del bilancio, nonch\u00e9 l\u2019ammontare dei ricavi e dei costi nel periodo di riferimento. I risultati </div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15967\">effettivi <span class=\"_ _a\" id=\"cflshid_15968\"></span>possono <span class=\"_ _a\" id=\"cflshid_15969\"></span>differire <span class=\"_ _a\" id=\"cflshid_15970\"></span>da <span class=\"_ _c\" id=\"cflshid_15971\"></span>quelli <span class=\"_ _a\" id=\"cflshid_15972\"></span>stimati <span class=\"_ _a\" id=\"cflshid_15973\"></span>a <span class=\"_ _c\" id=\"cflshid_15974\"></span>causa <span class=\"_ _a\" id=\"cflshid_15975\"></span>dell\u2019incertezza <span class=\"_ _a\" id=\"cflshid_15976\"></span>che <span class=\"_ _c\" id=\"cflshid_15977\"></span>caratterizza <span class=\"_ _a\" id=\"cflshid_15978\"></span>le <span class=\"_ _a\" id=\"cflshid_15979\"></span>ipotesi <span class=\"_ _c\" id=\"cflshid_15980\"></span>e <span class=\"_ _a\" id=\"cflshid_15981\"></span>le <span class=\"_ _a\" id=\"cflshid_15982\"></span>condizioni <span class=\"_ _a\" id=\"cflshid_15983\"></span>sulle </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15984\">quali le stime sono basate. Le stime e le relative assunzioni sono riviste su basi continuative.</div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_15985\">I principali processi di stima e valutazione discrezionale sono relativi alla rilevazione e valutazione delle voci di </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15986\">bilancio di seguito indicate. </div><div class=\"t m0 x3 h9 y62 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15987\">Ammortamento delle immobilizzazioni materiali e immateriali</div><div class=\"t m0 x3 h6 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_15988\"><span id=\"cflshid_15989\">Gli ammortamenti <span class=\"_ _a\" id=\"cflshid_15990\"></span>dei <span class=\"_ _a\" id=\"cflshid_15991\"></span>beni a <span class=\"_ _a\" id=\"cflshid_15992\"></span>vita <span class=\"_ _a\" id=\"cflshid_15993\"></span>utile <span class=\"_ _a\" id=\"cflshid_15994\"></span>definita delle <span class=\"_ _a\" id=\"cflshid_15995\"></span>immobilizzazioni <span class=\"_ _a\" id=\"cflshid_15996\"></span>materiali, dei <span class=\"_ _a\" id=\"cflshid_15997\"></span>diritti <span class=\"_ _a\" id=\"cflshid_15998\"></span>d\u2019uso e <span class=\"_ _a\" id=\"cflshid_15999\"></span>delle <span class=\"_ _a\" id=\"cflshid_16000\"></span>immobi</span><span class=\"ff1\" id=\"cflshid_16001\">-</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 wsa4\" id=\"cflshid_16002\">lizzazioni immateriali richiedono una valutazione discrezionale da parte degli amministratori, che a ogni data di </div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16003\">bilancio viene <span class=\"_ _a\" id=\"cflshid_16004\"></span>rivista al <span class=\"_ _a\" id=\"cflshid_16005\"></span>fine di <span class=\"_ _a\" id=\"cflshid_16006\"></span>verificare <span class=\"_ _a\" id=\"cflshid_16007\"></span>che gli <span class=\"_ _a\" id=\"cflshid_16008\"></span>importi iscritti <span class=\"_ _a\" id=\"cflshid_16009\"></span>siano rappresentativi <span class=\"_ _a\" id=\"cflshid_16010\"></span>della miglior <span class=\"_ _a\" id=\"cflshid_16011\"></span>stima dei <span class=\"_ _a\" id=\"cflshid_16012\"></span>costi </div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16013\">che <span class=\"_ _a\" id=\"cflshid_16014\"></span>eventualmente <span class=\"_ _a\" id=\"cflshid_16015\"></span>saranno <span class=\"_ _a\" id=\"cflshid_16016\"></span>affrontati <span class=\"_ _a\" id=\"cflshid_16017\"></span>dal <span class=\"_ _a\" id=\"cflshid_16018\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_16019\"></span>e, <span class=\"_ _a\" id=\"cflshid_16020\"></span>nel <span class=\"_ _a\" id=\"cflshid_16021\"></span>caso <span class=\"_ _a\" id=\"cflshid_16022\"></span>in <span class=\"_ _a\" id=\"cflshid_16023\"></span>cui <span class=\"_ _a\" id=\"cflshid_16024\"></span>si <span class=\"_ _a\" id=\"cflshid_16025\"></span>rilevino <span class=\"_ _a\" id=\"cflshid_16026\"></span>variazioni <span class=\"_ _a\" id=\"cflshid_16027\"></span>significative, <span class=\"_ _a\" id=\"cflshid_16028\"></span>gli <span class=\"_ _a\" id=\"cflshid_16029\"></span>importi </div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16030\">vengono rivisti ed aggiornati.</div><div class=\"t m0 x3 h9 y78 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16031\">Diritti d\u2019uso e Debito per leasing - IFRS 16 </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16032\">In seguito all\u2019applicazione dell\u2019IFRS16, sono state effettuate stime contabili significative in relazione a:</div><div class=\"t m0 x31 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16033\"><span id=\"cflshid_16034\">\u00a0<span class=\"_ _45\" id=\"cflshid_16035\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_16036\">\u00a0</span><span class=\"ff6\" id=\"cflshid_16037\">identificazione <span class=\"_ _3\" id=\"cflshid_16038\"></span>della durata <span class=\"_ _0\" id=\"cflshid_16039\"></span>dei contratti <span class=\"_ _0\" id=\"cflshid_16040\"></span>di affitto, <span class=\"_ _3\" id=\"cflshid_16041\"></span>con particolare <span class=\"_ _0\" id=\"cflshid_16042\"></span>riferimento alla <span class=\"_ _0\" id=\"cflshid_16043\"></span>valutazione degli <span class=\"_ _3\" id=\"cflshid_16044\"></span>effetti <span class=\"_ _3\" id=\"cflshid_16045\"></span>delle </span></div><div class=\"t m0 x32 h6 y6b ff1 fs4 fc0 sc0 ls0 wsf0\" id=\"cflshid_16046\">opzioni di rinnovo al termine del periodo non cancellabile ed alla valutazione delle prassi commerciali sui </div><div class=\"t m0 x32 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16047\">contratti di affitto immobiliare esistenti nelle varie legislazioni;</div><div class=\"t m0 x31 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16048\"><span id=\"cflshid_16049\">\u00a0<span class=\"_ _45\" id=\"cflshid_16050\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_16051\">\u00a0</span><span class=\"ff6\" id=\"cflshid_16052\">definizione del <span class=\"_ _a\" id=\"cflshid_16053\"></span>tasso di <span class=\"_ _a\" id=\"cflshid_16054\"></span>sconto, <span class=\"_ _a\" id=\"cflshid_16055\"></span>per tutti <span class=\"_ _a\" id=\"cflshid_16056\"></span>i contratti <span class=\"_ _a\" id=\"cflshid_16057\"></span>per <span class=\"_ _a\" id=\"cflshid_16058\"></span>i quali <span class=\"_ _a\" id=\"cflshid_16059\"></span>non <span class=\"_ _a\" id=\"cflshid_16060\"></span>\u00e8 presente <span class=\"_ _a\" id=\"cflshid_16061\"></span>un tasso <span class=\"_ _a\" id=\"cflshid_16062\"></span>di <span class=\"_ _a\" id=\"cflshid_16063\"></span>interesse implicito; <span class=\"_ _a\" id=\"cflshid_16064\"></span>in </span></div><div class=\"t m0 x32 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16065\">particolare il <span class=\"_ _a\" id=\"cflshid_16066\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_16067\"></span>ha calcolato <span class=\"_ _a\" id=\"cflshid_16068\"></span>un tasso <span class=\"_ _a\" id=\"cflshid_16069\"></span>incrementale <span class=\"_ _a\" id=\"cflshid_16070\"></span>di indebitamento <span class=\"_ _a\" id=\"cflshid_16071\"></span>(Incremental <span class=\"_ _a\" id=\"cflshid_16072\"></span>Borrowing Rate-IBR) </div><div class=\"t m0 x32 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16073\">da utilizzare <span class=\"_ _a\" id=\"cflshid_16074\"></span>per <span class=\"_ _a\" id=\"cflshid_16075\"></span>l\u2019attualizzazione dei <span class=\"_ _a\" id=\"cflshid_16076\"></span>pagamenti <span class=\"_ _a\" id=\"cflshid_16077\"></span>futuri <span class=\"_ _a\" id=\"cflshid_16078\"></span>dei canoni <span class=\"_ _a\" id=\"cflshid_16079\"></span>di <span class=\"_ _a\" id=\"cflshid_16080\"></span>affitto, <span class=\"_ _a\" id=\"cflshid_16081\"></span>identificando ogni <span class=\"_ _a\" id=\"cflshid_16082\"></span>Paese <span class=\"_ _a\" id=\"cflshid_16083\"></span>come un </div><div class=\"t m0 x32 h6 y79 ff1 fs4 fc0 sc0 ls0 ws6e\" id=\"cflshid_16084\">portafoglio di contratti con caratteristiche simili e determinando il relativo IBR come il tasso di uno strumento </div><div class=\"t m0 x32 h6 y111 ff1 fs4 fc0 sc0 ls0 ws82\" id=\"cflshid_16085\"><span id=\"cflshid_16086\">privo di rischio del rispettivo Paese in cui il contratto \u00e8 stato stipulato, basato sulle diverse scadenze contrattua</span><span class=\"ws0\" id=\"cflshid_16087\">-</span></div><span id=\"cflshid_16089\">li, maggiorato del \u201c</span><span id=\"cflshid_16091\">cr<span class=\"_ _0\" id=\"cflshid_16092\"></span>edit spread</span>\u201d di Gruppo<div class=\"t m0 x3 h9 y3 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16102\">Imposte differite attive </div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16103\">Le Imposte <span class=\"_ _a\" id=\"cflshid_16104\"></span>differite attive <span class=\"_ _a\" id=\"cflshid_16105\"></span>sono rilevate <span class=\"_ _a\" id=\"cflshid_16106\"></span>a fronte delle <span class=\"_ _a\" id=\"cflshid_16107\"></span>differenze temporanee <span class=\"_ _a\" id=\"cflshid_16108\"></span>deducibili fra <span class=\"_ _a\" id=\"cflshid_16109\"></span>i valori <span class=\"_ _a\" id=\"cflshid_16110\"></span>delle attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16111\"></span>e </div><div class=\"t m0 x3 h7 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16112\">delle <span class=\"_ _a\" id=\"cflshid_16113\"></span>passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16114\"></span>espressi <span class=\"_ _a\" id=\"cflshid_16115\"></span>in <span class=\"_ _a\" id=\"cflshid_16116\"></span>bilancio <span class=\"_ _c\" id=\"cflshid_16117\"></span>rispetto <span class=\"_ _a\" id=\"cflshid_16118\"></span>al <span class=\"_ _a\" id=\"cflshid_16119\"></span>corrispondente <span class=\"_ _a\" id=\"cflshid_16120\"></span>valore <span class=\"_ _c\" id=\"cflshid_16121\"></span>fiscale <span class=\"_ _a\" id=\"cflshid_16122\"></span>e <span class=\"_ _a\" id=\"cflshid_16123\"></span>delle <span class=\"_ _a\" id=\"cflshid_16124\"></span>perdite <span class=\"_ _a\" id=\"cflshid_16125\"></span>fiscali <span class=\"_ _c\" id=\"cflshid_16126\"></span>riportabili, <span class=\"_ _a\" id=\"cflshid_16127\"></span>nella </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16128\">misura in cui <span class=\"_ _a\" id=\"cflshid_16129\"></span>sia probabile <span class=\"_ _a\" id=\"cflshid_16130\"></span>l\u2019esistenza di adeguati <span class=\"_ _a\" id=\"cflshid_16131\"></span>utili futuri fiscalmente <span class=\"_ _a\" id=\"cflshid_16132\"></span>imponibili, a <span class=\"_ _a\" id=\"cflshid_16133\"></span>fronte dei quali <span class=\"_ _a\" id=\"cflshid_16134\"></span>tali perdite </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 wsf4\" id=\"cflshid_16135\"><span id=\"cflshid_16136\">potranno essere utilizzate. Una valutazione discrezionale \u00e8 richiesta agli amministratori per determinare l\u2019am</span><span class=\"ws0\" id=\"cflshid_16137\">-</span></div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16138\">montare <span class=\"_ _a\" id=\"cflshid_16139\"></span>delle <span class=\"_ _c\" id=\"cflshid_16140\"></span>Imposte <span class=\"_ _c\" id=\"cflshid_16141\"></span>differite <span class=\"_ _c\" id=\"cflshid_16142\"></span>attive <span class=\"_ _c\" id=\"cflshid_16143\"></span>che <span class=\"_ _c\" id=\"cflshid_16144\"></span>possono <span class=\"_ _c\" id=\"cflshid_16145\"></span>essere <span class=\"_ _c\" id=\"cflshid_16146\"></span>contabilizzate, <span class=\"_ _a\" id=\"cflshid_16147\"></span>che <span class=\"_ _c\" id=\"cflshid_16148\"></span>dipende <span class=\"_ _c\" id=\"cflshid_16149\"></span>dalla <span class=\"_ _c\" id=\"cflshid_16150\"></span>stima <span class=\"_ _c\" id=\"cflshid_16151\"></span>della <span class=\"_ _c\" id=\"cflshid_16152\"></span>probabile </div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16153\">manifestazione temporale e dell\u2019ammontare dei futuri utili fiscalmente imponibili. </div><div class=\"t m0 x3 h9 y74 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16154\">V<span class=\"_ _2\" id=\"cflshid_16155\"></span>alore r<span class=\"_ _3\" id=\"cflshid_16156\"></span>ecuperabile delle attivit\u00e0 non finanziarie</div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16157\"><span id=\"cflshid_16158\">La <span class=\"_ _d\" id=\"cflshid_16159\"></span>recuperabilit\u00e0 <span class=\"_ _4\" id=\"cflshid_16160\"></span>delle <span class=\"_ _c\" id=\"cflshid_16161\"></span>attivit\u00e0 <span class=\"_ _4\" id=\"cflshid_16162\"></span>non <span class=\"_ _c\" id=\"cflshid_16163\"></span>finanziarie </span><span class=\"_ _4\" id=\"cflshid_16164\">\u00a0</span><span id=\"cflshid_16165\">\u00e8 <span class=\"_ _d\" id=\"cflshid_16166\"></span>verificata <span class=\"_ _d\" id=\"cflshid_16167\"></span>quando <span class=\"_ _4\" id=\"cflshid_16168\"></span>esiste <span class=\"_ _c\" id=\"cflshid_16169\"></span>un\u2019indicazione </span><span class=\"_ _4\" id=\"cflshid_16170\">\u00a0</span><span id=\"cflshid_16171\">che <span class=\"_ _c\" id=\"cflshid_16172\"></span>un\u2019attivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_16173\">\u00a0</span><span id=\"cflshid_16174\">(ovvero </span></div><div class=\"t m0 x3 h6 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16175\"><span id=\"cflshid_16176\">l\u2019unit\u00e0 <span class=\"_ _d\" id=\"cflshid_16177\"></span>generatrice </span><span class=\"_ _4\" id=\"cflshid_16178\">\u00a0</span><span id=\"cflshid_16179\">di <span class=\"_ _d\" id=\"cflshid_16180\"></span>flussi <span class=\"_ _4\" id=\"cflshid_16181\"></span>di <span class=\"_ _c\" id=\"cflshid_16182\"></span>cassa </span><span class=\"_ _4\" id=\"cflshid_16183\">\u00a0</span><span id=\"cflshid_16184\">cui <span class=\"_ _d\" id=\"cflshid_16185\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\" id=\"cflshid_16186\"></span>appartiene) <span class=\"_ _d\" id=\"cflshid_16187\"></span>possa <span class=\"_ _d\" id=\"cflshid_16188\"></span>aver </span><span class=\"_ _4\" id=\"cflshid_16189\">\u00a0</span><span id=\"cflshid_16190\">subito <span class=\"_ _d\" id=\"cflshid_16191\"></span>una <span class=\"_ _4\" id=\"cflshid_16192\"></span>riduzione <span class=\"_ _d\" id=\"cflshid_16193\"></span>di <span class=\"_ _d\" id=\"cflshid_16194\"></span>valore </span><span class=\"_ _4\" id=\"cflshid_16195\">\u00a0</span><span id=\"cflshid_16196\">e, <span class=\"_ _d\" id=\"cflshid_16197\"></span>indi</span><span class=\"ff1\" id=\"cflshid_16198\">-</span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws40\" id=\"cflshid_16199\">pendentemente dall\u2019esistenza di indicatori di perdita di valore (impairment indicator), almeno annualmente per </div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16200\">l\u2019avviamento e le attivit\u00e0 immateriali a vita utile indefinita.</div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16201\"><span id=\"cflshid_16202\">Al <span class=\"_ _d\" id=\"cflshid_16203\"></span>fine <span class=\"_ _d\" id=\"cflshid_16204\"></span>di </span><span class=\"_ _4\" id=\"cflshid_16205\">\u00a0</span><span id=\"cflshid_16206\">valutare <span class=\"_ _c\" id=\"cflshid_16207\"></span>se <span class=\"_ _4\" id=\"cflshid_16208\"></span>esiste <span class=\"_ _c\" id=\"cflshid_16209\"></span>un\u2019indicazione <span class=\"_ _4\" id=\"cflshid_16210\"></span>che <span class=\"_ _c\" id=\"cflshid_16211\"></span>un\u2019attivit\u00e0 <span class=\"_ _4\" id=\"cflshid_16212\"></span>possa <span class=\"_ _c\" id=\"cflshid_16213\"></span>aver <span class=\"_ _4\" id=\"cflshid_16214\"></span>subito <span class=\"_ _c\" id=\"cflshid_16215\"></span>una <span class=\"_ _4\" id=\"cflshid_16216\"></span>perdita <span class=\"_ _c\" id=\"cflshid_16217\"></span>di <span class=\"_ _4\" id=\"cflshid_16218\"></span>valore <span class=\"_ _c\" id=\"cflshid_16219\"></span>la <span class=\"_ _4\" id=\"cflshid_16220\"></span>Direzione </span></div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16221\">Aziendale considera le informazioni provenienti sia da fonti informative esterne che da fonti informative interne.</div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16222\">La <span class=\"_ _c\" id=\"cflshid_16223\"></span>decisione <span class=\"_ _c\" id=\"cflshid_16224\"></span>se <span class=\"_ _d\" id=\"cflshid_16225\"></span>procedere <span class=\"_ _c\" id=\"cflshid_16226\"></span>a <span class=\"_ _d\" id=\"cflshid_16227\"></span>una <span class=\"_ _c\" id=\"cflshid_16228\"></span>svalutazione <span class=\"_ _d\" id=\"cflshid_16229\"></span>e <span class=\"_ _c\" id=\"cflshid_16230\"></span>la <span class=\"_ _d\" id=\"cflshid_16231\"></span>quantificazione <span class=\"_ _c\" id=\"cflshid_16232\"></span>della <span class=\"_ _d\" id=\"cflshid_16233\"></span>stessa <span class=\"_ _c\" id=\"cflshid_16234\"></span>dipendono <span class=\"_ _c\" id=\"cflshid_16235\"></span>dalle <span class=\"_ _d\" id=\"cflshid_16236\"></span>valutazioni <span class=\"_ _c\" id=\"cflshid_16237\"></span>della </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsd2\" id=\"cflshid_16238\">Direzione <span class=\"_ _0\" id=\"cflshid_16239\"></span>Aziendale su fattori complessi ed incerti, tra i quali, l\u2019evoluzione dei tassi di attualizzazione, l\u2019impatto </div><div class=\"t m0 x3 h7 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16240\">dell\u2019inflazione, le previsioni sulle condizioni della domanda <span class=\"_ _a\" id=\"cflshid_16241\"></span>e dell\u2019offerta su scala globale o regionale, <span class=\"_ _a\" id=\"cflshid_16242\"></span>gli impatti </div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16243\"><span id=\"cflshid_16244\">delle </span><span class=\"_ _4\" id=\"cflshid_16245\">\u00a0</span><span id=\"cflshid_16246\">modifiche </span><span class=\"_ _4\" id=\"cflshid_16247\">\u00a0</span><span id=\"cflshid_16248\">normative </span><span class=\"_ _4\" id=\"cflshid_16249\">\u00a0</span><span id=\"cflshid_16250\">e </span><span class=\"_ _4\" id=\"cflshid_16251\">\u00a0</span><span id=\"cflshid_16252\">regolamentari, </span><span class=\"_ _4\" id=\"cflshid_16253\">\u00a0</span><span id=\"cflshid_16254\">ecc. </span><span class=\"_ _4\" id=\"cflshid_16255\">\u00a0</span><span id=\"cflshid_16256\">La </span><span class=\"_ _4\" id=\"cflshid_16257\">\u00a0</span><span id=\"cflshid_16258\">definizione </span><span class=\"_ _4\" id=\"cflshid_16259\">\u00a0</span><span id=\"cflshid_16260\">delle </span><span class=\"_ _4\" id=\"cflshid_16261\">\u00a0</span><span id=\"cflshid_16262\">CGU </span><span class=\"_ _4\" id=\"cflshid_16263\">\u00a0</span><span id=\"cflshid_16264\">e </span><span class=\"_ _4\" id=\"cflshid_16265\">\u00a0</span><span id=\"cflshid_16266\">l\u2019individuazione <span class=\"_ _4\" id=\"cflshid_16267\"></span>dell\u2019appropriato </span></div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16268\"><span id=\"cflshid_16269\">livello <span class=\"_ _4\" id=\"cflshid_16270\"></span>di <span class=\"_ _d\" id=\"cflshid_16271\"></span>raggruppamento <span class=\"_ _4\" id=\"cflshid_16272\"></span>delle <span class=\"_ _d\" id=\"cflshid_16273\"></span>stesse </span><span class=\"_ _4\" id=\"cflshid_16274\">\u00a0</span><span id=\"cflshid_16275\">ai <span class=\"_ _d\" id=\"cflshid_16276\"></span>fini </span><span class=\"_ _4\" id=\"cflshid_16277\">\u00a0</span><span id=\"cflshid_16278\">della <span class=\"_ _d\" id=\"cflshid_16279\"></span>verifica </span><span class=\"_ _4\" id=\"cflshid_16280\">\u00a0</span><span id=\"cflshid_16281\">della <span class=\"_ _4\" id=\"cflshid_16282\"></span>recuperabilit\u00e0 <span class=\"_ _d\" id=\"cflshid_16283\"></span>delle <span class=\"_ _4\" id=\"cflshid_16284\"></span>attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_16285\"></span>non </span><span class=\"_ _4\" id=\"cflshid_16286\">\u00a0</span><span id=\"cflshid_16287\">finanziarie <span class=\"_ _d\" id=\"cflshid_16288\"></span>ri</span><span class=\"ff1\" id=\"cflshid_16289\">-</span></div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16290\"><span id=\"cflshid_16291\">chiedono <span class=\"_ _d\" id=\"cflshid_16292\"></span>l\u2019espressione </span><span class=\"_ _4\" id=\"cflshid_16293\">\u00a0</span><span id=\"cflshid_16294\">di <span class=\"_ _d\" id=\"cflshid_16295\"></span>un <span class=\"_ _4\" id=\"cflshid_16296\"></span>giudizio <span class=\"_ _d\" id=\"cflshid_16297\"></span>da <span class=\"_ _d\" id=\"cflshid_16298\"></span>parte </span><span class=\"_ _4\" id=\"cflshid_16299\">\u00a0</span><span id=\"cflshid_16300\">della <span class=\"_ _d\" id=\"cflshid_16301\"></span>Direzione <span class=\"_ _c\" id=\"cflshid_16302\"></span>Aziendale. <span class=\"_ _d\" id=\"cflshid_16303\"></span>In </span><span class=\"_ _4\" id=\"cflshid_16304\">\u00a0</span><span id=\"cflshid_16305\">particolare, <span class=\"_ _d\" id=\"cflshid_16306\"></span>le <span class=\"_ _4\" id=\"cflshid_16307\"></span>CGU <span class=\"_ _d\" id=\"cflshid_16308\"></span>sono <span class=\"_ _d\" id=\"cflshid_16309\"></span>definite </span></div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_16310\">considerando, tra l\u2019altro, le modalit\u00e0 con cui il management controlla l\u2019attivit\u00e0 operativa (ad es. per legal entities) </div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16311\">o <span class=\"_ _a\" id=\"cflshid_16312\"></span>assume <span class=\"_ _a\" id=\"cflshid_16313\"></span>decisioni <span class=\"_ _c\" id=\"cflshid_16314\"></span>in <span class=\"_ _a\" id=\"cflshid_16315\"></span>merito <span class=\"_ _c\" id=\"cflshid_16316\"></span>a <span class=\"_ _a\" id=\"cflshid_16317\"></span>mantenere <span class=\"_ _c\" id=\"cflshid_16318\"></span>operativi <span class=\"_ _a\" id=\"cflshid_16319\"></span>o <span class=\"_ _c\" id=\"cflshid_16320\"></span>dismettere <span class=\"_ _a\" id=\"cflshid_16321\"></span>i <span class=\"_ _c\" id=\"cflshid_16322\"></span>beni <span class=\"_ _a\" id=\"cflshid_16323\"></span>e <span class=\"_ _c\" id=\"cflshid_16324\"></span>le <span class=\"_ _a\" id=\"cflshid_16325\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16326\"></span>della <span class=\"_ _c\" id=\"cflshid_16327\"></span>societ\u00e0. <span class=\"_ _a\" id=\"cflshid_16328\"></span>I <span class=\"_ _c\" id=\"cflshid_16329\"></span>flussi <span class=\"_ _a\" id=\"cflshid_16330\"></span>di <span class=\"_ _c\" id=\"cflshid_16331\"></span>cassa </div><div class=\"t m0 x3 h6 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16332\"><span id=\"cflshid_16333\">attesi utilizzati <span class=\"_ _a\" id=\"cflshid_16334\"></span>per <span class=\"_ _a\" id=\"cflshid_16335\"></span>la <span class=\"_ _a\" id=\"cflshid_16336\"></span>determinazione del <span class=\"_ _a\" id=\"cflshid_16337\"></span>valore <span class=\"_ _a\" id=\"cflshid_16338\"></span>recuperabile <span class=\"_ _a\" id=\"cflshid_16339\"></span>sono quantificati <span class=\"_ _a\" id=\"cflshid_16340\"></span>alla <span class=\"_ _a\" id=\"cflshid_16341\"></span>luce <span class=\"_ _a\" id=\"cflshid_16342\"></span>delle informazioni <span class=\"_ _a\" id=\"cflshid_16343\"></span>dispo</span><span class=\"ff1\" id=\"cflshid_16344\">-</span></div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws89\" id=\"cflshid_16345\">nibili al momento della stima sulla base di giudizi soggettivi sull\u2019andamento di variabili future \u2013 quali i prezzi, i </div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16346\">costi, <span class=\"_ _a\" id=\"cflshid_16347\"></span>i <span class=\"_ _a\" id=\"cflshid_16348\"></span>tassi <span class=\"_ _a\" id=\"cflshid_16349\"></span>di <span class=\"_ _a\" id=\"cflshid_16350\"></span>crescita <span class=\"_ _a\" id=\"cflshid_16351\"></span>della <span class=\"_ _a\" id=\"cflshid_16352\"></span>domanda, <span class=\"_ _a\" id=\"cflshid_16353\"></span>i <span class=\"_ _a\" id=\"cflshid_16354\"></span>profili <span class=\"_ _c\" id=\"cflshid_16355\"></span>produttivi <span class=\"_ _a\" id=\"cflshid_16356\"></span>e <span class=\"_ _a\" id=\"cflshid_16357\"></span>sono <span class=\"_ _a\" id=\"cflshid_16358\"></span>attualizzati <span class=\"_ _a\" id=\"cflshid_16359\"></span>utilizzando <span class=\"_ _a\" id=\"cflshid_16360\"></span>un <span class=\"_ _a\" id=\"cflshid_16361\"></span>tasso <span class=\"_ _a\" id=\"cflshid_16362\"></span>che <span class=\"_ _a\" id=\"cflshid_16363\"></span>tiene <span class=\"_ _a\" id=\"cflshid_16364\"></span>conto </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16365\">del rischio inerente all\u2019attivit\u00e0 interessata. </div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsb2\" id=\"cflshid_16366\"><span id=\"cflshid_16367\">Per quanto riguarda l\u2019</span><span class=\"ffd\" id=\"cflshid_16368\"><span id=\"cflshid_16369\">impairment test </span><span class=\"ff6 ws0\" id=\"cflshid_16370\">si rimanda <span class=\"_ _0\" id=\"cflshid_16371\"></span>a quanto indicato <span class=\"_ _3\" id=\"cflshid_16372\"></span>al paragrafo <span class=\"_ _0\" id=\"cflshid_16373\"></span>\u201c6.1 Perdita di <span class=\"_ _3\" id=\"cflshid_16374\"></span>valore delle <span class=\"_ _3\" id=\"cflshid_16375\"></span>attivit\u00e0 </span></span></div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16376\"><span id=\"cflshid_16377\">(</span><span class=\"ffd\" id=\"cflshid_16378\"><span id=\"cflshid_16379\">impairment</span><span class=\"ff6\" id=\"cflshid_16380\">)\u201d esposto di seguito nelle presenti Note esplicative del presente Bilancio consolidato.</span></span></div><div class=\"t m0 x3 h9 y77 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16381\">Passivit\u00e0 per benefici ai dipendenti e accantonamenti al fondo indennit\u00e0 suppletiva</div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16382\">La <span class=\"_ _a\" id=\"cflshid_16383\"></span>valutazione delle <span class=\"_ _a\" id=\"cflshid_16384\"></span>passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16385\"></span>per <span class=\"_ _a\" id=\"cflshid_16386\"></span>benefici <span class=\"_ _a\" id=\"cflshid_16387\"></span>ai <span class=\"_ _a\" id=\"cflshid_16388\"></span>dipendenti <span class=\"_ _a\" id=\"cflshid_16389\"></span>e <span class=\"_ _a\" id=\"cflshid_16390\"></span>del fondo <span class=\"_ _a\" id=\"cflshid_16391\"></span>indennit\u00e0 <span class=\"_ _a\" id=\"cflshid_16392\"></span>suppletiva <span class=\"_ _a\" id=\"cflshid_16393\"></span>di <span class=\"_ _a\" id=\"cflshid_16394\"></span>clientela <span class=\"_ _a\" id=\"cflshid_16395\"></span>degli <span class=\"_ _a\" id=\"cflshid_16396\"></span>agenti </div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16397\"><span id=\"cflshid_16398\">\u00e8 <span class=\"_ _d\" id=\"cflshid_16399\"></span>effettuata <span class=\"_ _4\" id=\"cflshid_16400\"></span>utilizzando <span class=\"_ _d\" id=\"cflshid_16401\"></span>valutazioni <span class=\"_ _d\" id=\"cflshid_16402\"></span>attuariali. <span class=\"_ _4\" id=\"cflshid_16403\"></span>La <span class=\"_ _d\" id=\"cflshid_16404\"></span>valutazione <span class=\"_ _d\" id=\"cflshid_16405\"></span>attuariale </span><span class=\"_ _4\" id=\"cflshid_16406\">\u00a0</span><span id=\"cflshid_16407\">richiede <span class=\"_ _d\" id=\"cflshid_16408\"></span>l\u2019elaborazione <span class=\"_ _d\" id=\"cflshid_16409\"></span>di </span><span class=\"_ _4\" id=\"cflshid_16410\">\u00a0</span><span id=\"cflshid_16411\">ipotesi <span class=\"_ _d\" id=\"cflshid_16412\"></span>circa <span class=\"_ _d\" id=\"cflshid_16413\"></span>i </span></div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16414\">tassi di sconto, i <span class=\"_ _a\" id=\"cflshid_16415\"></span>futuri incrementi salariali (per le <span class=\"_ _a\" id=\"cflshid_16416\"></span>sole passivit\u00e0 per benefici <span class=\"_ _a\" id=\"cflshid_16417\"></span>ai dipendenti), i tassi <span class=\"_ _a\" id=\"cflshid_16418\"></span>di turnover e di </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws99\" id=\"cflshid_16419\">mortalit\u00e0. <span class=\"_ _0\" id=\"cflshid_16420\"></span>A<span class=\"_ _0\" id=\"cflshid_16421\"></span> causa della natura di lungo termine di questi piani, tali stime sono soggette ad un grado di incertezza. </div><div class=\"t m0 x3 h9 y6b ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16422\">Rettifiche di valore sui Cr<span class=\"_ _0\" id=\"cflshid_16423\"></span>editi</div><div class=\"t m0 x3 h6 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16424\"><span id=\"cflshid_16425\">Le <span class=\"_ _a\" id=\"cflshid_16426\"></span>rettifiche <span class=\"_ _a\" id=\"cflshid_16427\"></span>di <span class=\"_ _a\" id=\"cflshid_16428\"></span>valore sui <span class=\"_ _a\" id=\"cflshid_16429\"></span>crediti <span class=\"_ _a\" id=\"cflshid_16430\"></span>rappresentano <span class=\"_ _a\" id=\"cflshid_16431\"></span>la <span class=\"_ _a\" id=\"cflshid_16432\"></span>miglior <span class=\"_ _a\" id=\"cflshid_16433\"></span>stima <span class=\"_ _a\" id=\"cflshid_16434\"></span>possibile <span class=\"_ _a\" id=\"cflshid_16435\"></span>effettuata <span class=\"_ _a\" id=\"cflshid_16436\"></span>dal <span class=\"_ _a\" id=\"cflshid_16437\"></span></span><span class=\"ffd\" id=\"cflshid_16438\"><span id=\"cflshid_16439\">management</span><span class=\"ff1 wsa5\" id=\"cflshid_16440\">, in base alle </span></span></div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16441\">informazioni in <span class=\"_ _3\" id=\"cflshid_16442\"></span>possesso alla data <span class=\"_ _0\" id=\"cflshid_16443\"></span>di redazione del bilancio, <span class=\"_ _0\" id=\"cflshid_16444\"></span>al fine di coprire <span class=\"_ _0\" id=\"cflshid_16445\"></span>le perdite attese su <span class=\"_ _3\" id=\"cflshid_16446\"></span>crediti. Il <span class=\"_ _3\" id=\"cflshid_16447\"></span>Gruppo </div><div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16448\">applica l\u2019approc<span class=\"_ _3\" id=\"cflshid_16449\"></span>cio semplificato <span class=\"_ _0\" id=\"cflshid_16450\"></span>e registra <span class=\"_ _3\" id=\"cflshid_16451\"></span>le perdite <span class=\"_ _0\" id=\"cflshid_16452\"></span>attese su <span class=\"_ _3\" id=\"cflshid_16453\"></span>tutti i <span class=\"_ _0\" id=\"cflshid_16454\"></span>crediti commerciali <span class=\"_ _0\" id=\"cflshid_16455\"></span>in base alla <span class=\"_ _0\" id=\"cflshid_16456\"></span>durata residua, </div><div class=\"t m0 x3 h6 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16457\"><span id=\"cflshid_16458\">definendo <span class=\"_ _d\" id=\"cflshid_16459\"></span>un <span class=\"_ _d\" id=\"cflshid_16460\"></span>criterio <span class=\"_ _d\" id=\"cflshid_16461\"></span>per <span class=\"_ _d\" id=\"cflshid_16462\"></span>lo <span class=\"_ _4\" id=\"cflshid_16463\"></span>stanziamento <span class=\"_ _c\" id=\"cflshid_16464\"></span>basato <span class=\"_ _d\" id=\"cflshid_16465\"></span>sull\u2019esperienza <span class=\"_ _d\" id=\"cflshid_16466\"></span>storica <span class=\"_ _d\" id=\"cflshid_16467\"></span>delle <span class=\"_ _4\" id=\"cflshid_16468\"></span>singole <span class=\"_ _c\" id=\"cflshid_16469\"></span>societ\u00e0 <span class=\"_ _d\" id=\"cflshid_16470\"></span>del <span class=\"_ _d\" id=\"cflshid_16471\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_16472\"></span>relati</span><span class=\"ff1\" id=\"cflshid_16473\">-</span></div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16474\">vamente <span class=\"_ _a\" id=\"cflshid_16475\"></span>alle <span class=\"_ _a\" id=\"cflshid_16476\"></span>perdite su <span class=\"_ _a\" id=\"cflshid_16477\"></span>crediti, <span class=\"_ _a\" id=\"cflshid_16478\"></span>rettificato <span class=\"_ _a\" id=\"cflshid_16479\"></span>anche <span class=\"_ _a\" id=\"cflshid_16480\"></span>per <span class=\"_ _a\" id=\"cflshid_16481\"></span>tener <span class=\"_ _a\" id=\"cflshid_16482\"></span>conto <span class=\"_ _a\" id=\"cflshid_16483\"></span>di <span class=\"_ _a\" id=\"cflshid_16484\"></span>fattori <span class=\"_ _a\" id=\"cflshid_16485\"></span>previsionali <span class=\"_ _a\" id=\"cflshid_16486\"></span>specifici <span class=\"_ _a\" id=\"cflshid_16487\"></span>riferiti <span class=\"_ _a\" id=\"cflshid_16488\"></span>ai <span class=\"_ _a\" id=\"cflshid_16489\"></span>creditori </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws81\" id=\"cflshid_16490\">ed all\u2019ambiente economico. L<span class=\"_ _1\" id=\"cflshid_16491\"></span>\u2019ammontare delle perdite attese \u00e8 sensibile ai cambiamenti delle circostanze e delle </div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16492\">condizioni economiche previste.</div><div class=\"t m0 x3 h9 y3 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16501\">Rettifiche di valore sulle Rimanenze</div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16502\">Il <span class=\"_ _0\" id=\"cflshid_16503\"></span>fondo svalutazione <span class=\"_ _0\" id=\"cflshid_16504\"></span>delle rimanenze <span class=\"_ _0\" id=\"cflshid_16505\"></span>riflette <span class=\"_ _3\" id=\"cflshid_16506\"></span>la <span class=\"_ _0\" id=\"cflshid_16507\"></span>stima del <span class=\"_ _0\" id=\"cflshid_16508\"></span>management circa <span class=\"_ _0\" id=\"cflshid_16509\"></span>le <span class=\"_ _0\" id=\"cflshid_16510\"></span>perdite di <span class=\"_ _0\" id=\"cflshid_16511\"></span>valore attese <span class=\"_ _0\" id=\"cflshid_16512\"></span>per <span class=\"_ _3\" id=\"cflshid_16513\"></span>materiali </div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws66\" id=\"cflshid_16514\">o prodotti riferibili a collezioni di stagioni passate, tenuto conto del loro atteso utilizzo e valore di realizzo. La </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16515\"><span id=\"cflshid_16516\">determinazione del valore del <span class=\"_ _a\" id=\"cflshid_16517\"></span>fondo tiene anche conto <span class=\"_ _a\" id=\"cflshid_16518\"></span>del programma di donazioni <span class=\"_ _a\" id=\"cflshid_16519\"></span>relative al progetto <span class=\"_ _a\" id=\"cflshid_16520\"></span>\u201c</span><span class=\"fff\" id=\"cflshid_16521\">Brunello </span></div><div class=\"t m0 x3 h7 y4d fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16522\"><span id=\"cflshid_16523\">Cucinelli for Humanity</span><span class=\"ff6\" id=\"cflshid_16524\">\u201c.</span></div><div class=\"t m0 x3 h9 y4f ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16525\">Strumenti finanziari derivati</div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16526\">La <span class=\"_ _c\" id=\"cflshid_16527\"></span>valutazione <span class=\"_ _c\" id=\"cflshid_16528\"></span>degli <span class=\"_ _c\" id=\"cflshid_16529\"></span>strumenti <span class=\"_ _c\" id=\"cflshid_16530\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_16531\"></span>derivati <span class=\"_ _c\" id=\"cflshid_16532\"></span>attivi <span class=\"_ _c\" id=\"cflshid_16533\"></span>e <span class=\"_ _c\" id=\"cflshid_16534\"></span>passivi <span class=\"_ _c\" id=\"cflshid_16535\"></span>ha <span class=\"_ _d\" id=\"cflshid_16536\"></span>richiesto <span class=\"_ _c\" id=\"cflshid_16537\"></span>l\u2019utilizzo <span class=\"_ _c\" id=\"cflshid_16538\"></span>di <span class=\"_ _c\" id=\"cflshid_16539\"></span>stime <span class=\"_ _c\" id=\"cflshid_16540\"></span>e <span class=\"_ _c\" id=\"cflshid_16541\"></span>assunzioni. <span class=\"_ _c\" id=\"cflshid_16542\"></span>La </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws4f\" id=\"cflshid_16543\"><span id=\"cflshid_16544\">modalit\u00e0 di determinazione del </span><span class=\"ffd\" id=\"cflshid_16545\">fair value</span><span id=\"cflshid_16546\"> e di gestione dei rischi inerenti i contratti derivati per la copertura del </span></div><div class=\"t m0 x3 h6 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16547\"><span id=\"cflshid_16548\">rischio di <span class=\"_ _0\" id=\"cflshid_16549\"></span>cambio e <span class=\"_ _3\" id=\"cflshid_16550\"></span>del rischio <span class=\"_ _0\" id=\"cflshid_16551\"></span>di tasso <span class=\"_ _3\" id=\"cflshid_16552\"></span>di interesse <span class=\"_ _0\" id=\"cflshid_16553\"></span>sono illustrati all\u2019apposito <span class=\"_ _0\" id=\"cflshid_16554\"></span>paragrafo \u201cStrumenti <span class=\"_ _3\" id=\"cflshid_16555\"></span>finanziari deri</span><span class=\"ff1\" id=\"cflshid_16556\">-</span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16557\">vati\u201d delle presenti <span class=\"_ _3\" id=\"cflshid_16558\"></span>Note esplicative. Le stime <span class=\"_ _3\" id=\"cflshid_16559\"></span>e le assunzioni considerate <span class=\"_ _3\" id=\"cflshid_16560\"></span>sono riviste su base <span class=\"_ _3\" id=\"cflshid_16561\"></span>continua e gli effetti </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16562\">di eventuali variazioni sono iscritti immediatamente in bilancio.</div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16563\">Le <span class=\"_ _c\" id=\"cflshid_16564\"></span>stime <span class=\"_ _d\" id=\"cflshid_16565\"></span>e <span class=\"_ _d\" id=\"cflshid_16566\"></span>le <span class=\"_ _d\" id=\"cflshid_16567\"></span>assunzioni <span class=\"_ _d\" id=\"cflshid_16568\"></span>sono <span class=\"_ _d\" id=\"cflshid_16569\"></span>effettuate <span class=\"_ _c\" id=\"cflshid_16570\"></span>dagli <span class=\"_ _d\" id=\"cflshid_16571\"></span>amministratori <span class=\"_ _d\" id=\"cflshid_16572\"></span>con <span class=\"_ _d\" id=\"cflshid_16573\"></span>il <span class=\"_ _d\" id=\"cflshid_16574\"></span>supporto <span class=\"_ _d\" id=\"cflshid_16575\"></span>delle <span class=\"_ _d\" id=\"cflshid_16576\"></span>funzioni <span class=\"_ _c\" id=\"cflshid_16577\"></span>aziendali <span class=\"_ _d\" id=\"cflshid_16578\"></span>e, <span class=\"_ _d\" id=\"cflshid_16579\"></span>quando </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16580\">appropriato, di specialisti indipendenti e sono riviste periodicamente.</div><div class=\"t m0 x3 h9 y58 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16581\">Pagamenti basati su azioni</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_16582\"><span id=\"cflshid_16583\">I pagamenti basati su azioni richiedono la realizzazione di stime in riferimento al fair value degli strumenti asse</span><span class=\"ws0\" id=\"cflshid_16584\">-</span></div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_16585\">gnati ed alla probabilit\u00e0 di realizzazione delle condizioni di maturazione (vesting condition) dagli stessi previsti. </div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16586\">T<span class=\"_ _2\" id=\"cflshid_16587\"></span>ali stime sono effettuate dalla Direzione <span class=\"_ _3\" id=\"cflshid_16588\"></span>Aziendale e periodicamente aggiornate.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24692": {
   "value": "<div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls9 ws9d\" id=\"cflshid_16589\">AGGREGAZIONI AZIENDALI<span class=\"_ _3\" id=\"cflshid_16590\"></span><span class=\"_ _a\" id=\"cflshid_16591\"></span>ED A<span class=\"_ _1\" id=\"cflshid_16592\"></span>VVIAMENTO</div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 wsf5\" id=\"cflshid_16593\">Le aggregazioni aziendali sono contabilizzate usando il metodo dell\u2019acquisto. Il corrispettivo trasferito in una </div><div class=\"t m0 x3 h6 y61 ffd fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_16594\"><span id=\"cflshid_16595\">business combination</span><span class=\"ff1\" id=\"cflshid_16596\"> \u00e8 determinato alla data di assunzione del controllo ed \u00e8 pari al </span><span id=\"cflshid_16597\">fair value</span><span class=\"ff1\" id=\"cflshid_16598\"><span id=\"cflshid_16599\"> delle attivit\u00e0 trasfe</span><span class=\"ws0\" id=\"cflshid_16600\">-</span></span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws81\" id=\"cflshid_16601\">rite, delle passivit\u00e0 sostenute, nonch\u00e9 degli eventuali strumenti di capitale emessi dall\u2019acquirente. Il corrispettivo </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_16602\"><span id=\"cflshid_16603\">trasferito include anche il </span><span class=\"ffd\" id=\"cflshid_16604\">fair value</span><span id=\"cflshid_16605\"> delle eventuali attivit\u00e0 o passivit\u00e0 per corrispettivi potenziali previsti contrat</span><span class=\"ws0\" id=\"cflshid_16606\">-</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws64\" id=\"cflshid_16607\">tualmente e subordinati al realizzarsi di eventi futuri. I costi direttamente attribuibili all\u2019operazione sono rilevati a </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16608\">conto economico al momento del relativo sostenimento.</div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 wsaf\" id=\"cflshid_16609\">Alla data di acquisizione del controllo, il patrimonio netto delle imprese partecipate \u00e8 determinato attribuendo ai </div><div class=\"t m0 x3 h6 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16610\"><span id=\"cflshid_16611\">singoli elementi <span class=\"_ _a\" id=\"cflshid_16612\"></span>identificabili <span class=\"_ _a\" id=\"cflshid_16613\"></span>dell\u2019attivo e <span class=\"_ _a\" id=\"cflshid_16614\"></span>del passivo <span class=\"_ _a\" id=\"cflshid_16615\"></span>patrimoniale <span class=\"_ _a\" id=\"cflshid_16616\"></span>il loro <span class=\"_ _a\" id=\"cflshid_16617\"></span></span><span class=\"ffd ws3b\" id=\"cflshid_16618\"><span id=\"cflshid_16619\">fair value</span><span class=\"ff1\" id=\"cflshid_16620\"><span id=\"cflshid_16621\">, fatti salvi i casi in cui le di</span><span class=\"ws0\" id=\"cflshid_16622\">-</span></span></span></div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16623\">sposizioni IFRS stabiliscano <span class=\"_ _3\" id=\"cflshid_16624\"></span>un differente criterio <span class=\"_ _3\" id=\"cflshid_16625\"></span>di valutazione. L<span class=\"_ _1\" id=\"cflshid_16626\"></span>\u2019eventuale differenza tra <span class=\"_ _3\" id=\"cflshid_16627\"></span>il corrispettivo pagato </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_16628\"><span id=\"cflshid_16629\">e il </span><span class=\"ffd\" id=\"cflshid_16630\"><span id=\"cflshid_16631\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_16632\"> delle <span class=\"_ _a\" id=\"cflshid_16633\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16634\"></span>nette <span class=\"_ _a\" id=\"cflshid_16635\"></span>acquisite, <span class=\"_ _a\" id=\"cflshid_16636\"></span>se <span class=\"_ _a\" id=\"cflshid_16637\"></span>positiva, <span class=\"_ _a\" id=\"cflshid_16638\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_16639\"></span>iscritta <span class=\"_ _a\" id=\"cflshid_16640\"></span>nell\u2019attivo come <span class=\"_ _a\" id=\"cflshid_16641\"></span>\u201cavviamento\u201d <span class=\"_ _a\" id=\"cflshid_16642\"></span>(di <span class=\"_ _a\" id=\"cflshid_16643\"></span>seguito <span class=\"_ _a\" id=\"cflshid_16644\"></span>anche </span></span></div><div class=\"t m0 x3 h6 y78 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16645\"><span id=\"cflshid_16646\">goodwill</span><span class=\"ff1\" id=\"cflshid_16647\">); se negativa, \u00e8 rilevata a conto economico.</span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 wsa3\" id=\"cflshid_16648\"><span id=\"cflshid_16649\">Nel caso di assunzione non totalitaria del controllo, la quota di patrimonio netto delle interessenze di terzi \u00e8 deter</span><span class=\"ws0\" id=\"cflshid_16650\">-</span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_16651\">minata sulla base della quota di spettanza dei valori correnti attribuiti alle attivit\u00e0 e passivit\u00e0 alla data di assunzione </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws72\" id=\"cflshid_16652\"><span id=\"cflshid_16653\">del controllo, escluso l\u2019eventuale </span><span class=\"ffd ws0\" id=\"cflshid_16654\">goodwill</span><span id=\"cflshid_16655\"> a essi attribuibile. Nel caso di assunzione del controllo in fasi succes</span><span class=\"ws0\" id=\"cflshid_16656\">-</span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws7c\" id=\"cflshid_16657\"><span id=\"cflshid_16658\">sive, il costo di acquisto \u00e8 determinato sommando il </span><span class=\"ffd\" id=\"cflshid_16659\">fair value</span><span id=\"cflshid_16660\"> della partecipazione precedentemente detenuta </span></div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16661\"><span id=\"cflshid_16662\">nell\u2019acquisita <span class=\"_ _d\" id=\"cflshid_16663\"></span>e <span class=\"_ _4\" id=\"cflshid_16664\"></span>l\u2019ammontare <span class=\"_ _c\" id=\"cflshid_16665\"></span>corrisposto </span><span class=\"_ _4\" id=\"cflshid_16666\">\u00a0</span><span id=\"cflshid_16667\">per <span class=\"_ _d\" id=\"cflshid_16668\"></span>l\u2019ulteriore <span class=\"_ _d\" id=\"cflshid_16669\"></span>quota </span><span class=\"_ _4\" id=\"cflshid_16670\">\u00a0</span><span id=\"cflshid_16671\">partecipativa. <span class=\"_ _d\" id=\"cflshid_16672\"></span>La <span class=\"_ _d\" id=\"cflshid_16673\"></span>differenza </span><span class=\"_ _4\" id=\"cflshid_16674\">\u00a0</span><span id=\"cflshid_16675\">tra <span class=\"_ _d\" id=\"cflshid_16676\"></span>il <span class=\"_ _d\" id=\"cflshid_16677\"></span></span><span class=\"ffd ws9b\" id=\"cflshid_16678\"><span id=\"cflshid_16679\">fair value</span><span class=\"ff1\" id=\"cflshid_16680\"> della </span></span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws8b\" id=\"cflshid_16681\">partecipazione precedentemente detenuta e il relativo valore di iscrizione \u00e8 imputata a conto economico. Inoltre, </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_16682\">in sede di assunzione del controllo, eventuali ammontari precedentemente rilevati nelle altre componenti dell\u2019utile </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 wsa8\" id=\"cflshid_16683\">complessivo sono imputati a conto economico ovvero in un\u2019altra posta del patrimonio netto, nel caso in cui non sia </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16684\">previsto il rigiro a conto economico.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_16693\"><span id=\"cflshid_16694\">Quando la determinazione dei valori delle attivit\u00e0 e passivit\u00e0 dell\u2019acquisita \u00e8 operata in via provvisoria nell\u2019eser<span class=\"_ _3\" id=\"cflshid_16695\"></span></span><span class=\"ws0\" id=\"cflshid_16696\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws50\" id=\"cflshid_16697\"><span id=\"cflshid_16698\">cizio in cui la </span><span class=\"ffd\" id=\"cflshid_16699\"><span id=\"cflshid_16700\">business combination</span><span class=\"ff6 ws0\" id=\"cflshid_16701\"> \u00e8 <span class=\"_ _a\" id=\"cflshid_16702\"></span>conclusa, <span class=\"_ _a\" id=\"cflshid_16703\"></span>i <span class=\"_ _a\" id=\"cflshid_16704\"></span>valori rilevati <span class=\"_ _a\" id=\"cflshid_16705\"></span>sono <span class=\"_ _a\" id=\"cflshid_16706\"></span>rettificati, <span class=\"_ _a\" id=\"cflshid_16707\"></span>con effetto <span class=\"_ _a\" id=\"cflshid_16708\"></span>retroattivo, <span class=\"_ _a\" id=\"cflshid_16709\"></span>non <span class=\"_ _a\" id=\"cflshid_16710\"></span>oltre i </span></span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wse9\" id=\"cflshid_16711\"><span id=\"cflshid_16712\">dodici mesi successivi alla data di acquisizione, per tener conto di nuove informazioni su fatti e circostanze esi</span><span class=\"ws0\" id=\"cflshid_16713\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16714\">stenti alla data di acquisizione.</div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16715\"><span id=\"cflshid_16716\">Al <span class=\"_ _a\" id=\"cflshid_16717\"></span>fine <span class=\"_ _c\" id=\"cflshid_16718\"></span>dell\u2019analisi <span class=\"_ _c\" id=\"cflshid_16719\"></span>di <span class=\"_ _c\" id=\"cflshid_16720\"></span>congruit\u00e0, <span class=\"_ _c\" id=\"cflshid_16721\"></span>l\u2019avviamento <span class=\"_ _c\" id=\"cflshid_16722\"></span>acquisito <span class=\"_ _c\" id=\"cflshid_16723\"></span>in <span class=\"_ _c\" id=\"cflshid_16724\"></span>un\u2019aggregazione <span class=\"_ _a\" id=\"cflshid_16725\"></span>aziendale <span class=\"_ _c\" id=\"cflshid_16726\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_16727\"></span>allocato, <span class=\"_ _c\" id=\"cflshid_16728\"></span>alla <span class=\"_ _c\" id=\"cflshid_16729\"></span>data <span class=\"_ _c\" id=\"cflshid_16730\"></span>di <span class=\"_ _c\" id=\"cflshid_16731\"></span>ac</span><span class=\"ff1\" id=\"cflshid_16732\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16733\">quisizione, alle singole <span class=\"_ _a\" id=\"cflshid_16734\"></span>unit\u00e0 generatrici di flussi <span class=\"_ _a\" id=\"cflshid_16735\"></span>di cassa del <span class=\"_ _a\" id=\"cflshid_16736\"></span>Gruppo, o ai gruppi <span class=\"_ _a\" id=\"cflshid_16737\"></span>di unit\u00e0 generatrici <span class=\"_ _a\" id=\"cflshid_16738\"></span>di flussi che </div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16739\">dovrebbero <span class=\"_ _a\" id=\"cflshid_16740\"></span>beneficiare delle <span class=\"_ _a\" id=\"cflshid_16741\"></span>sinergie dell\u2019aggregazione, <span class=\"_ _a\" id=\"cflshid_16742\"></span>indipendentemente <span class=\"_ _a\" id=\"cflshid_16743\"></span>dal <span class=\"_ _a\" id=\"cflshid_16744\"></span>fatto <span class=\"_ _a\" id=\"cflshid_16745\"></span>che <span class=\"_ _a\" id=\"cflshid_16746\"></span>altre attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16747\"></span>o <span class=\"_ _a\" id=\"cflshid_16748\"></span>passivit\u00e0 </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_16749\">del Gruppo siano assegnate a tali unit\u00e0 o raggruppamenti di unit\u00e0. Ogni unit\u00e0 o gruppo di unit\u00e0 a cui l\u2019avviamento </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16750\">\u00e8 allocato:</div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16751\"><span id=\"cflshid_16752\">a) </span><span class=\"_ _177\" id=\"cflshid_16753\">\u00a0</span><span class=\"ff6\" id=\"cflshid_16754\">rappresenta <span class=\"_ _d\" id=\"cflshid_16755\"></span>il <span class=\"_ _d\" id=\"cflshid_16756\"></span>livello <span class=\"_ _d\" id=\"cflshid_16757\"></span>pi\u00f9 <span class=\"_ _d\" id=\"cflshid_16758\"></span>basso, <span class=\"_ _4\" id=\"cflshid_16759\"></span>nell\u2019ambito <span class=\"_ _c\" id=\"cflshid_16760\"></span>del <span class=\"_ _d\" id=\"cflshid_16761\"></span>Gruppo, <span class=\"_ _4\" id=\"cflshid_16762\"></span>a <span class=\"_ _c\" id=\"cflshid_16763\"></span>cui <span class=\"_ _d\" id=\"cflshid_16764\"></span>l\u2019avviamento <span class=\"_ _d\" id=\"cflshid_16765\"></span>\u00e8 <span class=\"_ _4\" id=\"cflshid_16766\"></span>monitorato <span class=\"_ _c\" id=\"cflshid_16767\"></span>ai <span class=\"_ _d\" id=\"cflshid_16768\"></span>fini <span class=\"_ _d\" id=\"cflshid_16769\"></span>di <span class=\"_ _4\" id=\"cflshid_16770\"></span>gestione </span></div><div class=\"t m0 x32 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16771\">interna;</div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16772\"><span id=\"cflshid_16773\">b) </span><span class=\"_ _57\" id=\"cflshid_16774\">\u00a0</span><span class=\"ff6\" id=\"cflshid_16775\">non <span class=\"_ _a\" id=\"cflshid_16776\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_16777\"></span>pi\u00f9 <span class=\"_ _a\" id=\"cflshid_16778\"></span>ampio <span class=\"_ _a\" id=\"cflshid_16779\"></span>dei <span class=\"_ _a\" id=\"cflshid_16780\"></span>segmenti <span class=\"_ _a\" id=\"cflshid_16781\"></span>identificati <span class=\"_ _a\" id=\"cflshid_16782\"></span>sulla <span class=\"_ _a\" id=\"cflshid_16783\"></span>base <span class=\"_ _c\" id=\"cflshid_16784\"></span>dello <span class=\"_ _a\" id=\"cflshid_16785\"></span>schema <span class=\"_ _a\" id=\"cflshid_16786\"></span>di <span class=\"_ _a\" id=\"cflshid_16787\"></span>presentazione <span class=\"_ _a\" id=\"cflshid_16788\"></span>dell\u2019informativa <span class=\"_ _a\" id=\"cflshid_16789\"></span>di <span class=\"_ _a\" id=\"cflshid_16790\"></span>settore </span></div><div class=\"t m0 x32 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16791\">del Gruppo, determinati in base a quanto indicato dall\u2019<span class=\"_ _2\" id=\"cflshid_16792\"></span> IFRS 8 \u201cSettori Operativi\u201d.</div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16793\">Quando <span class=\"_ _a\" id=\"cflshid_16794\"></span>l\u2019avviamento <span class=\"_ _c\" id=\"cflshid_16795\"></span>costituisce <span class=\"_ _a\" id=\"cflshid_16796\"></span>parte <span class=\"_ _c\" id=\"cflshid_16797\"></span>di <span class=\"_ _c\" id=\"cflshid_16798\"></span>un\u2019unit\u00e0 <span class=\"_ _a\" id=\"cflshid_16799\"></span>generatrice <span class=\"_ _c\" id=\"cflshid_16800\"></span>di <span class=\"_ _a\" id=\"cflshid_16801\"></span>flussi <span class=\"_ _c\" id=\"cflshid_16802\"></span>(cosiddetto <span class=\"_ _c\" id=\"cflshid_16803\"></span>gruppo <span class=\"_ _a\" id=\"cflshid_16804\"></span>di <span class=\"_ _c\" id=\"cflshid_16805\"></span>unit\u00e0 <span class=\"_ _c\" id=\"cflshid_16806\"></span>generatrici <span class=\"_ _a\" id=\"cflshid_16807\"></span>di </div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16808\">flussi) e parte dell\u2019attivit\u00e0 interna a tale unit\u00e0 <span class=\"_ _3\" id=\"cflshid_16809\"></span>viene ceduta, l\u2019avviamento associato all\u2019attivit\u00e0 ceduta \u00e8 incluso nel </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_16810\">valore contabile dell\u2019attivit\u00e0 per determinare l\u2019utile o la perdita derivante dalla cessione. L<span class=\"_ _1\" id=\"cflshid_16811\"></span>\u2019avviamento ceduto in </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws4a\" id=\"cflshid_16812\">tali circostanze \u00e8 misurato sulla base dei valori relativi dell\u2019attivit\u00e0 ceduta e della porzione di unit\u00e0 mantenuta in </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16813\">essere.</div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16814\">Quando la cessione <span class=\"_ _a\" id=\"cflshid_16815\"></span>riguarda una <span class=\"_ _a\" id=\"cflshid_16816\"></span>societ\u00e0 controllata, la <span class=\"_ _a\" id=\"cflshid_16817\"></span>differenza tra il <span class=\"_ _a\" id=\"cflshid_16818\"></span>prezzo di cessione <span class=\"_ _a\" id=\"cflshid_16819\"></span>e le <span class=\"_ _a\" id=\"cflshid_16820\"></span>attivit\u00e0 nette pi\u00f9 <span class=\"_ _a\" id=\"cflshid_16821\"></span>le </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16822\">differenze di conversione accumulate e l\u2019avviamento \u00e8 rilevata a conto economico.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24691": {
   "value": "<div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls9 ws9d\" id=\"cflshid_16589\">AGGREGAZIONI AZIENDALI<span class=\"_ _3\" id=\"cflshid_16590\"></span><span class=\"_ _a\" id=\"cflshid_16591\"></span>ED A<span class=\"_ _1\" id=\"cflshid_16592\"></span>VVIAMENTO</div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 wsf5\" id=\"cflshid_16593\">Le aggregazioni aziendali sono contabilizzate usando il metodo dell\u2019acquisto. Il corrispettivo trasferito in una </div><div class=\"t m0 x3 h6 y61 ffd fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_16594\"><span id=\"cflshid_16595\">business combination</span><span class=\"ff1\" id=\"cflshid_16596\"> \u00e8 determinato alla data di assunzione del controllo ed \u00e8 pari al </span><span id=\"cflshid_16597\">fair value</span><span class=\"ff1\" id=\"cflshid_16598\"><span id=\"cflshid_16599\"> delle attivit\u00e0 trasfe</span><span class=\"ws0\" id=\"cflshid_16600\">-</span></span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws81\" id=\"cflshid_16601\">rite, delle passivit\u00e0 sostenute, nonch\u00e9 degli eventuali strumenti di capitale emessi dall\u2019acquirente. Il corrispettivo </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_16602\"><span id=\"cflshid_16603\">trasferito include anche il </span><span class=\"ffd\" id=\"cflshid_16604\">fair value</span><span id=\"cflshid_16605\"> delle eventuali attivit\u00e0 o passivit\u00e0 per corrispettivi potenziali previsti contrat</span><span class=\"ws0\" id=\"cflshid_16606\">-</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws64\" id=\"cflshid_16607\">tualmente e subordinati al realizzarsi di eventi futuri. I costi direttamente attribuibili all\u2019operazione sono rilevati a </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16608\">conto economico al momento del relativo sostenimento.</div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 wsaf\" id=\"cflshid_16609\">Alla data di acquisizione del controllo, il patrimonio netto delle imprese partecipate \u00e8 determinato attribuendo ai </div><div class=\"t m0 x3 h6 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16610\"><span id=\"cflshid_16611\">singoli elementi <span class=\"_ _a\" id=\"cflshid_16612\"></span>identificabili <span class=\"_ _a\" id=\"cflshid_16613\"></span>dell\u2019attivo e <span class=\"_ _a\" id=\"cflshid_16614\"></span>del passivo <span class=\"_ _a\" id=\"cflshid_16615\"></span>patrimoniale <span class=\"_ _a\" id=\"cflshid_16616\"></span>il loro <span class=\"_ _a\" id=\"cflshid_16617\"></span></span><span class=\"ffd ws3b\" id=\"cflshid_16618\"><span id=\"cflshid_16619\">fair value</span><span class=\"ff1\" id=\"cflshid_16620\"><span id=\"cflshid_16621\">, fatti salvi i casi in cui le di</span><span class=\"ws0\" id=\"cflshid_16622\">-</span></span></span></div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16623\">sposizioni IFRS stabiliscano <span class=\"_ _3\" id=\"cflshid_16624\"></span>un differente criterio <span class=\"_ _3\" id=\"cflshid_16625\"></span>di valutazione. L<span class=\"_ _1\" id=\"cflshid_16626\"></span>\u2019eventuale differenza tra <span class=\"_ _3\" id=\"cflshid_16627\"></span>il corrispettivo pagato </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_16628\"><span id=\"cflshid_16629\">e il </span><span class=\"ffd\" id=\"cflshid_16630\"><span id=\"cflshid_16631\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_16632\"> delle <span class=\"_ _a\" id=\"cflshid_16633\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16634\"></span>nette <span class=\"_ _a\" id=\"cflshid_16635\"></span>acquisite, <span class=\"_ _a\" id=\"cflshid_16636\"></span>se <span class=\"_ _a\" id=\"cflshid_16637\"></span>positiva, <span class=\"_ _a\" id=\"cflshid_16638\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_16639\"></span>iscritta <span class=\"_ _a\" id=\"cflshid_16640\"></span>nell\u2019attivo come <span class=\"_ _a\" id=\"cflshid_16641\"></span>\u201cavviamento\u201d <span class=\"_ _a\" id=\"cflshid_16642\"></span>(di <span class=\"_ _a\" id=\"cflshid_16643\"></span>seguito <span class=\"_ _a\" id=\"cflshid_16644\"></span>anche </span></span></div><div class=\"t m0 x3 h6 y78 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16645\"><span id=\"cflshid_16646\">goodwill</span><span class=\"ff1\" id=\"cflshid_16647\">); se negativa, \u00e8 rilevata a conto economico.</span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 wsa3\" id=\"cflshid_16648\"><span id=\"cflshid_16649\">Nel caso di assunzione non totalitaria del controllo, la quota di patrimonio netto delle interessenze di terzi \u00e8 deter</span><span class=\"ws0\" id=\"cflshid_16650\">-</span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_16651\">minata sulla base della quota di spettanza dei valori correnti attribuiti alle attivit\u00e0 e passivit\u00e0 alla data di assunzione </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws72\" id=\"cflshid_16652\"><span id=\"cflshid_16653\">del controllo, escluso l\u2019eventuale </span><span class=\"ffd ws0\" id=\"cflshid_16654\">goodwill</span><span id=\"cflshid_16655\"> a essi attribuibile. Nel caso di assunzione del controllo in fasi succes</span><span class=\"ws0\" id=\"cflshid_16656\">-</span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws7c\" id=\"cflshid_16657\"><span id=\"cflshid_16658\">sive, il costo di acquisto \u00e8 determinato sommando il </span><span class=\"ffd\" id=\"cflshid_16659\">fair value</span><span id=\"cflshid_16660\"> della partecipazione precedentemente detenuta </span></div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16661\"><span id=\"cflshid_16662\">nell\u2019acquisita <span class=\"_ _d\" id=\"cflshid_16663\"></span>e <span class=\"_ _4\" id=\"cflshid_16664\"></span>l\u2019ammontare <span class=\"_ _c\" id=\"cflshid_16665\"></span>corrisposto </span><span class=\"_ _4\" id=\"cflshid_16666\">\u00a0</span><span id=\"cflshid_16667\">per <span class=\"_ _d\" id=\"cflshid_16668\"></span>l\u2019ulteriore <span class=\"_ _d\" id=\"cflshid_16669\"></span>quota </span><span class=\"_ _4\" id=\"cflshid_16670\">\u00a0</span><span id=\"cflshid_16671\">partecipativa. <span class=\"_ _d\" id=\"cflshid_16672\"></span>La <span class=\"_ _d\" id=\"cflshid_16673\"></span>differenza </span><span class=\"_ _4\" id=\"cflshid_16674\">\u00a0</span><span id=\"cflshid_16675\">tra <span class=\"_ _d\" id=\"cflshid_16676\"></span>il <span class=\"_ _d\" id=\"cflshid_16677\"></span></span><span class=\"ffd ws9b\" id=\"cflshid_16678\"><span id=\"cflshid_16679\">fair value</span><span class=\"ff1\" id=\"cflshid_16680\"> della </span></span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws8b\" id=\"cflshid_16681\">partecipazione precedentemente detenuta e il relativo valore di iscrizione \u00e8 imputata a conto economico. Inoltre, </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_16682\">in sede di assunzione del controllo, eventuali ammontari precedentemente rilevati nelle altre componenti dell\u2019utile </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 wsa8\" id=\"cflshid_16683\">complessivo sono imputati a conto economico ovvero in un\u2019altra posta del patrimonio netto, nel caso in cui non sia </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16684\">previsto il rigiro a conto economico.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_16693\"><span id=\"cflshid_16694\">Quando la determinazione dei valori delle attivit\u00e0 e passivit\u00e0 dell\u2019acquisita \u00e8 operata in via provvisoria nell\u2019eser<span class=\"_ _3\" id=\"cflshid_16695\"></span></span><span class=\"ws0\" id=\"cflshid_16696\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws50\" id=\"cflshid_16697\"><span id=\"cflshid_16698\">cizio in cui la </span><span class=\"ffd\" id=\"cflshid_16699\"><span id=\"cflshid_16700\">business combination</span><span class=\"ff6 ws0\" id=\"cflshid_16701\"> \u00e8 <span class=\"_ _a\" id=\"cflshid_16702\"></span>conclusa, <span class=\"_ _a\" id=\"cflshid_16703\"></span>i <span class=\"_ _a\" id=\"cflshid_16704\"></span>valori rilevati <span class=\"_ _a\" id=\"cflshid_16705\"></span>sono <span class=\"_ _a\" id=\"cflshid_16706\"></span>rettificati, <span class=\"_ _a\" id=\"cflshid_16707\"></span>con effetto <span class=\"_ _a\" id=\"cflshid_16708\"></span>retroattivo, <span class=\"_ _a\" id=\"cflshid_16709\"></span>non <span class=\"_ _a\" id=\"cflshid_16710\"></span>oltre i </span></span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wse9\" id=\"cflshid_16711\"><span id=\"cflshid_16712\">dodici mesi successivi alla data di acquisizione, per tener conto di nuove informazioni su fatti e circostanze esi</span><span class=\"ws0\" id=\"cflshid_16713\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16714\">stenti alla data di acquisizione.</div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16715\"><span id=\"cflshid_16716\">Al <span class=\"_ _a\" id=\"cflshid_16717\"></span>fine <span class=\"_ _c\" id=\"cflshid_16718\"></span>dell\u2019analisi <span class=\"_ _c\" id=\"cflshid_16719\"></span>di <span class=\"_ _c\" id=\"cflshid_16720\"></span>congruit\u00e0, <span class=\"_ _c\" id=\"cflshid_16721\"></span>l\u2019avviamento <span class=\"_ _c\" id=\"cflshid_16722\"></span>acquisito <span class=\"_ _c\" id=\"cflshid_16723\"></span>in <span class=\"_ _c\" id=\"cflshid_16724\"></span>un\u2019aggregazione <span class=\"_ _a\" id=\"cflshid_16725\"></span>aziendale <span class=\"_ _c\" id=\"cflshid_16726\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_16727\"></span>allocato, <span class=\"_ _c\" id=\"cflshid_16728\"></span>alla <span class=\"_ _c\" id=\"cflshid_16729\"></span>data <span class=\"_ _c\" id=\"cflshid_16730\"></span>di <span class=\"_ _c\" id=\"cflshid_16731\"></span>ac</span><span class=\"ff1\" id=\"cflshid_16732\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16733\">quisizione, alle singole <span class=\"_ _a\" id=\"cflshid_16734\"></span>unit\u00e0 generatrici di flussi <span class=\"_ _a\" id=\"cflshid_16735\"></span>di cassa del <span class=\"_ _a\" id=\"cflshid_16736\"></span>Gruppo, o ai gruppi <span class=\"_ _a\" id=\"cflshid_16737\"></span>di unit\u00e0 generatrici <span class=\"_ _a\" id=\"cflshid_16738\"></span>di flussi che </div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16739\">dovrebbero <span class=\"_ _a\" id=\"cflshid_16740\"></span>beneficiare delle <span class=\"_ _a\" id=\"cflshid_16741\"></span>sinergie dell\u2019aggregazione, <span class=\"_ _a\" id=\"cflshid_16742\"></span>indipendentemente <span class=\"_ _a\" id=\"cflshid_16743\"></span>dal <span class=\"_ _a\" id=\"cflshid_16744\"></span>fatto <span class=\"_ _a\" id=\"cflshid_16745\"></span>che <span class=\"_ _a\" id=\"cflshid_16746\"></span>altre attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16747\"></span>o <span class=\"_ _a\" id=\"cflshid_16748\"></span>passivit\u00e0 </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_16749\">del Gruppo siano assegnate a tali unit\u00e0 o raggruppamenti di unit\u00e0. Ogni unit\u00e0 o gruppo di unit\u00e0 a cui l\u2019avviamento </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16750\">\u00e8 allocato:</div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16751\"><span id=\"cflshid_16752\">a) </span><span class=\"_ _177\" id=\"cflshid_16753\">\u00a0</span><span class=\"ff6\" id=\"cflshid_16754\">rappresenta <span class=\"_ _d\" id=\"cflshid_16755\"></span>il <span class=\"_ _d\" id=\"cflshid_16756\"></span>livello <span class=\"_ _d\" id=\"cflshid_16757\"></span>pi\u00f9 <span class=\"_ _d\" id=\"cflshid_16758\"></span>basso, <span class=\"_ _4\" id=\"cflshid_16759\"></span>nell\u2019ambito <span class=\"_ _c\" id=\"cflshid_16760\"></span>del <span class=\"_ _d\" id=\"cflshid_16761\"></span>Gruppo, <span class=\"_ _4\" id=\"cflshid_16762\"></span>a <span class=\"_ _c\" id=\"cflshid_16763\"></span>cui <span class=\"_ _d\" id=\"cflshid_16764\"></span>l\u2019avviamento <span class=\"_ _d\" id=\"cflshid_16765\"></span>\u00e8 <span class=\"_ _4\" id=\"cflshid_16766\"></span>monitorato <span class=\"_ _c\" id=\"cflshid_16767\"></span>ai <span class=\"_ _d\" id=\"cflshid_16768\"></span>fini <span class=\"_ _d\" id=\"cflshid_16769\"></span>di <span class=\"_ _4\" id=\"cflshid_16770\"></span>gestione </span></div><div class=\"t m0 x32 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16771\">interna;</div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16772\"><span id=\"cflshid_16773\">b) </span><span class=\"_ _57\" id=\"cflshid_16774\">\u00a0</span><span class=\"ff6\" id=\"cflshid_16775\">non <span class=\"_ _a\" id=\"cflshid_16776\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_16777\"></span>pi\u00f9 <span class=\"_ _a\" id=\"cflshid_16778\"></span>ampio <span class=\"_ _a\" id=\"cflshid_16779\"></span>dei <span class=\"_ _a\" id=\"cflshid_16780\"></span>segmenti <span class=\"_ _a\" id=\"cflshid_16781\"></span>identificati <span class=\"_ _a\" id=\"cflshid_16782\"></span>sulla <span class=\"_ _a\" id=\"cflshid_16783\"></span>base <span class=\"_ _c\" id=\"cflshid_16784\"></span>dello <span class=\"_ _a\" id=\"cflshid_16785\"></span>schema <span class=\"_ _a\" id=\"cflshid_16786\"></span>di <span class=\"_ _a\" id=\"cflshid_16787\"></span>presentazione <span class=\"_ _a\" id=\"cflshid_16788\"></span>dell\u2019informativa <span class=\"_ _a\" id=\"cflshid_16789\"></span>di <span class=\"_ _a\" id=\"cflshid_16790\"></span>settore </span></div><div class=\"t m0 x32 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16791\">del Gruppo, determinati in base a quanto indicato dall\u2019<span class=\"_ _2\" id=\"cflshid_16792\"></span> IFRS 8 \u201cSettori Operativi\u201d.</div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16793\">Quando <span class=\"_ _a\" id=\"cflshid_16794\"></span>l\u2019avviamento <span class=\"_ _c\" id=\"cflshid_16795\"></span>costituisce <span class=\"_ _a\" id=\"cflshid_16796\"></span>parte <span class=\"_ _c\" id=\"cflshid_16797\"></span>di <span class=\"_ _c\" id=\"cflshid_16798\"></span>un\u2019unit\u00e0 <span class=\"_ _a\" id=\"cflshid_16799\"></span>generatrice <span class=\"_ _c\" id=\"cflshid_16800\"></span>di <span class=\"_ _a\" id=\"cflshid_16801\"></span>flussi <span class=\"_ _c\" id=\"cflshid_16802\"></span>(cosiddetto <span class=\"_ _c\" id=\"cflshid_16803\"></span>gruppo <span class=\"_ _a\" id=\"cflshid_16804\"></span>di <span class=\"_ _c\" id=\"cflshid_16805\"></span>unit\u00e0 <span class=\"_ _c\" id=\"cflshid_16806\"></span>generatrici <span class=\"_ _a\" id=\"cflshid_16807\"></span>di </div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16808\">flussi) e parte dell\u2019attivit\u00e0 interna a tale unit\u00e0 <span class=\"_ _3\" id=\"cflshid_16809\"></span>viene ceduta, l\u2019avviamento associato all\u2019attivit\u00e0 ceduta \u00e8 incluso nel </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_16810\">valore contabile dell\u2019attivit\u00e0 per determinare l\u2019utile o la perdita derivante dalla cessione. L<span class=\"_ _1\" id=\"cflshid_16811\"></span>\u2019avviamento ceduto in </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws4a\" id=\"cflshid_16812\">tali circostanze \u00e8 misurato sulla base dei valori relativi dell\u2019attivit\u00e0 ceduta e della porzione di unit\u00e0 mantenuta in </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16813\">essere.</div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16814\">Quando la cessione <span class=\"_ _a\" id=\"cflshid_16815\"></span>riguarda una <span class=\"_ _a\" id=\"cflshid_16816\"></span>societ\u00e0 controllata, la <span class=\"_ _a\" id=\"cflshid_16817\"></span>differenza tra il <span class=\"_ _a\" id=\"cflshid_16818\"></span>prezzo di cessione <span class=\"_ _a\" id=\"cflshid_16819\"></span>e le <span class=\"_ _a\" id=\"cflshid_16820\"></span>attivit\u00e0 nette pi\u00f9 <span class=\"_ _a\" id=\"cflshid_16821\"></span>le </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16822\">differenze di conversione accumulate e l\u2019avviamento \u00e8 rilevata a conto economico.</div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_16823\">P<span class=\"_ _2\" id=\"cflshid_16824\"></span>AR<span class=\"_ _0\" id=\"cflshid_16825\"></span>TECIP<span class=\"_ _2\" id=\"cflshid_16826\"></span>AZIONI IN<span class=\"_ _3\" id=\"cflshid_16827\"></span> COLLEGA<span class=\"_ _1\" id=\"cflshid_16828\"></span>TE </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16829\">Una collegata \u00e8 una societ\u00e0 sulla quale il <span class=\"_ _3\" id=\"cflshid_16830\"></span>Gruppo esercita un\u2019influenza notevole. Per influenza notevole si intende </div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16831\">il potere di partecipare alla determinazione delle politiche <span class=\"_ _3\" id=\"cflshid_16832\"></span>finanziarie e gestionali della partecipata senza averne il </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16833\">controllo o il controllo congiunto.</div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16834\"><span id=\"cflshid_16835\">Le <span class=\"_ _a\" id=\"cflshid_16836\"></span>considerazioni <span class=\"_ _a\" id=\"cflshid_16837\"></span>fatte <span class=\"_ _a\" id=\"cflshid_16838\"></span>per <span class=\"_ _a\" id=\"cflshid_16839\"></span>determinare <span class=\"_ _a\" id=\"cflshid_16840\"></span>l\u2019influenza <span class=\"_ _a\" id=\"cflshid_16841\"></span>notevole <span class=\"_ _a\" id=\"cflshid_16842\"></span>sono <span class=\"_ _a\" id=\"cflshid_16843\"></span>simili <span class=\"_ _a\" id=\"cflshid_16844\"></span>a <span class=\"_ _a\" id=\"cflshid_16845\"></span>quelle <span class=\"_ _a\" id=\"cflshid_16846\"></span>necessarie <span class=\"_ _a\" id=\"cflshid_16847\"></span>a <span class=\"_ _a\" id=\"cflshid_16848\"></span>determinare <span class=\"_ _a\" id=\"cflshid_16849\"></span>il <span class=\"_ _a\" id=\"cflshid_16850\"></span>con</span><span class=\"ff1\" id=\"cflshid_16851\">-</span></div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 ws77\" id=\"cflshid_16852\"><span id=\"cflshid_16853\">trollo sulle controllate. Le partecipazioni del Gruppo in societ\u00e0 collegate sono valutate con il metodo del patrimo</span><span class=\"ws0\" id=\"cflshid_16854\">-</span></div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16855\">nio netto.</div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_16856\">Con il metodo del patrimonio netto, la partecipazione in una societ\u00e0 collegata \u00e8 inizialmente rilevata al costo. Il </div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_16857\"><span id=\"cflshid_16858\">valore contabile della partecipazione \u00e8 aumentato o diminuito per rilevare la quota di pertinenza della partecipan</span><span class=\"ws0\" id=\"cflshid_16859\">-</span></div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16860\">te <span class=\"_ _c\" id=\"cflshid_16861\"></span>degli <span class=\"_ _c\" id=\"cflshid_16862\"></span>utili <span class=\"_ _c\" id=\"cflshid_16863\"></span>e <span class=\"_ _d\" id=\"cflshid_16864\"></span>delle <span class=\"_ _c\" id=\"cflshid_16865\"></span>perdite <span class=\"_ _c\" id=\"cflshid_16866\"></span>della <span class=\"_ _c\" id=\"cflshid_16867\"></span>partecipata <span class=\"_ _d\" id=\"cflshid_16868\"></span>realizzati <span class=\"_ _c\" id=\"cflshid_16869\"></span>dopo <span class=\"_ _c\" id=\"cflshid_16870\"></span>la <span class=\"_ _c\" id=\"cflshid_16871\"></span>data <span class=\"_ _d\" id=\"cflshid_16872\"></span>di <span class=\"_ _c\" id=\"cflshid_16873\"></span>acquisizione. <span class=\"_ _c\" id=\"cflshid_16874\"></span>L<span class=\"_ _2\" id=\"cflshid_16875\"></span>\u2019avviamento <span class=\"_ _d\" id=\"cflshid_16876\"></span>afferente <span class=\"_ _c\" id=\"cflshid_16877\"></span>alla </div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16878\">collegata \u00e8 incluso nel valore contabile della partecipazione e non \u00e8 soggetto ad una verifica separata di perdita di </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16879\"><span id=\"cflshid_16880\">valore (</span><span class=\"ffd\" id=\"cflshid_16881\">impairment</span><span id=\"cflshid_16882\">).</span></div><div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16883\">Il prospetto <span class=\"_ _a\" id=\"cflshid_16884\"></span>dell\u2019utile/(perdita) d\u2019esercizio <span class=\"_ _a\" id=\"cflshid_16885\"></span>riflette la quota <span class=\"_ _a\" id=\"cflshid_16886\"></span>di pertinenza <span class=\"_ _a\" id=\"cflshid_16887\"></span>del Gruppo <span class=\"_ _a\" id=\"cflshid_16888\"></span>del risultato <span class=\"_ _a\" id=\"cflshid_16889\"></span>d\u2019esercizio della </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws6b\" id=\"cflshid_16890\">societ\u00e0 collegata. Ogni cambiamento nelle altre componenti di Conto economico complessivo consolidato relativo </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_16891\">a queste partecipate \u00e8 presentato come parte del Conto economico complessivo consolidato del Gruppo. Inoltre, </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws84\" id=\"cflshid_16892\">nel caso in cui una societ\u00e0 collegata rilevi una variazione con diretta imputazione al patrimonio netto, il Gruppo </div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 wsb4\" id=\"cflshid_16893\">rileva la sua quota di pertinenza, ove applicabile, nel Prospetto dei movimenti del patrimonio netto consolidato. </div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws44\" id=\"cflshid_16902\"><span id=\"cflshid_16903\">Gli utili e le perdite non realizzate derivanti da transazioni tra il Gruppo e societ\u00e0 collegate, sono eliminati in pro</span><span class=\"ws0\" id=\"cflshid_16904\">-</span></div>porzione alla quota di partecipazione nelle collegate<div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws45\" id=\"cflshid_16906\">La quota aggregata di pertinenza del Gruppo del risultato d\u2019esercizio delle societ\u00e0 collegate \u00e8 rilevata nel prospetto </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 wsde\" id=\"cflshid_16907\">dell\u2019utile/(perdita) d\u2019esercizio dopo il risultato operativo e rappresenta il risultato al netto delle imposte e delle </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16908\">quote spettanti agli altri azionisti della collegata.</div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 wsae\" id=\"cflshid_16909\">Il bilancio delle societ\u00e0 collegate \u00e8 predisposto alla stessa data di chiusura del bilancio del Gruppo. Ove necessario, </div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16910\">il bilancio \u00e8 rettificato per uniformarlo ai principi contabili di Gruppo.</div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws8d\" id=\"cflshid_16911\">Successivamente all\u2019applicazione del metodo del patrimonio netto, il Gruppo valuta se sia necessario riconoscere </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws50\" id=\"cflshid_16912\">una perdita di valore della propria partecipazione nelle societ\u00e0 collegate. Il Gruppo valuta a ogni data di bilancio </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_16913\">se vi siano evidenze obiettive che le partecipazioni nelle societ\u00e0 collegate abbiano subito una perdita di valore. In </div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16914\">tal <span class=\"_ _a\" id=\"cflshid_16915\"></span>caso, <span class=\"_ _c\" id=\"cflshid_16916\"></span>il <span class=\"_ _c\" id=\"cflshid_16917\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_16918\"></span>calcola <span class=\"_ _c\" id=\"cflshid_16919\"></span>l\u2019ammontare <span class=\"_ _c\" id=\"cflshid_16920\"></span>della <span class=\"_ _c\" id=\"cflshid_16921\"></span>perdita <span class=\"_ _c\" id=\"cflshid_16922\"></span>come <span class=\"_ _c\" id=\"cflshid_16923\"></span>differenza <span class=\"_ _c\" id=\"cflshid_16924\"></span>tra <span class=\"_ _a\" id=\"cflshid_16925\"></span>il <span class=\"_ _c\" id=\"cflshid_16926\"></span>valore <span class=\"_ _c\" id=\"cflshid_16927\"></span>recuperabile <span class=\"_ _c\" id=\"cflshid_16928\"></span>della <span class=\"_ _c\" id=\"cflshid_16929\"></span>collegata <span class=\"_ _c\" id=\"cflshid_16930\"></span>e </div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16931\">il <span class=\"_ _a\" id=\"cflshid_16932\"></span>valore <span class=\"_ _c\" id=\"cflshid_16933\"></span>di <span class=\"_ _c\" id=\"cflshid_16934\"></span>iscrizione <span class=\"_ _c\" id=\"cflshid_16935\"></span>della <span class=\"_ _c\" id=\"cflshid_16936\"></span>stessa <span class=\"_ _c\" id=\"cflshid_16937\"></span>nel <span class=\"_ _c\" id=\"cflshid_16938\"></span>proprio <span class=\"_ _c\" id=\"cflshid_16939\"></span>bilancio, <span class=\"_ _a\" id=\"cflshid_16940\"></span>rilevando <span class=\"_ _c\" id=\"cflshid_16941\"></span>tale <span class=\"_ _c\" id=\"cflshid_16942\"></span>differenza <span class=\"_ _c\" id=\"cflshid_16943\"></span>nel <span class=\"_ _c\" id=\"cflshid_16944\"></span>prospetto <span class=\"_ _c\" id=\"cflshid_16945\"></span>dell\u2019utile/(perdita) </div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16946\">d\u2019esercizio nella voce \u201cEffetti della valutazione delle partecipazioni con il metodo del patrimonio netto\u201d.</div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16947\">All\u2019atto <span class=\"_ _a\" id=\"cflshid_16948\"></span>della <span class=\"_ _a\" id=\"cflshid_16949\"></span>perdita <span class=\"_ _a\" id=\"cflshid_16950\"></span>dell\u2019influenza <span class=\"_ _a\" id=\"cflshid_16951\"></span>notevole <span class=\"_ _c\" id=\"cflshid_16952\"></span>su <span class=\"_ _a\" id=\"cflshid_16953\"></span>una <span class=\"_ _a\" id=\"cflshid_16954\"></span>societ\u00e0 <span class=\"_ _a\" id=\"cflshid_16955\"></span>collegata, <span class=\"_ _c\" id=\"cflshid_16956\"></span>il <span class=\"_ _a\" id=\"cflshid_16957\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_16958\"></span>valuta <span class=\"_ _a\" id=\"cflshid_16959\"></span>e <span class=\"_ _a\" id=\"cflshid_16960\"></span>rileva <span class=\"_ _c\" id=\"cflshid_16961\"></span>la <span class=\"_ _a\" id=\"cflshid_16962\"></span>partecipazione </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsde\" id=\"cflshid_16963\"><span id=\"cflshid_16964\">residua al </span><span class=\"ffd\" id=\"cflshid_16965\"><span id=\"cflshid_16966\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_16967\">. <span class=\"_ _c\" id=\"cflshid_16968\"></span>La <span class=\"_ _d\" id=\"cflshid_16969\"></span>differenza <span class=\"_ _d\" id=\"cflshid_16970\"></span>tra <span class=\"_ _d\" id=\"cflshid_16971\"></span>il <span class=\"_ _d\" id=\"cflshid_16972\"></span>valore <span class=\"_ _d\" id=\"cflshid_16973\"></span>di <span class=\"_ _d\" id=\"cflshid_16974\"></span>carico <span class=\"_ _d\" id=\"cflshid_16975\"></span>della <span class=\"_ _c\" id=\"cflshid_16976\"></span>partecipazione <span class=\"_ _d\" id=\"cflshid_16977\"></span>alla <span class=\"_ _d\" id=\"cflshid_16978\"></span>data <span class=\"_ _d\" id=\"cflshid_16979\"></span>di <span class=\"_ _d\" id=\"cflshid_16980\"></span>perdita <span class=\"_ _d\" id=\"cflshid_16981\"></span>dell\u2019influenza </span></span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16982\"><span id=\"cflshid_16983\">notevole e il </span><span class=\"ffd\" id=\"cflshid_16984\">fair value</span><span id=\"cflshid_16985\"> della partecipazione residua e dei corrispettivi ricevuti \u00e8 rilevata nel conto economico.</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24690": {
   "value": "<div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls9 ws9d\" id=\"cflshid_16589\">AGGREGAZIONI AZIENDALI<span class=\"_ _3\" id=\"cflshid_16590\"></span><span class=\"_ _a\" id=\"cflshid_16591\"></span>ED A<span class=\"_ _1\" id=\"cflshid_16592\"></span>VVIAMENTO</div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 wsf5\" id=\"cflshid_16593\">Le aggregazioni aziendali sono contabilizzate usando il metodo dell\u2019acquisto. Il corrispettivo trasferito in una </div><div class=\"t m0 x3 h6 y61 ffd fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_16594\"><span id=\"cflshid_16595\">business combination</span><span class=\"ff1\" id=\"cflshid_16596\"> \u00e8 determinato alla data di assunzione del controllo ed \u00e8 pari al </span><span id=\"cflshid_16597\">fair value</span><span class=\"ff1\" id=\"cflshid_16598\"><span id=\"cflshid_16599\"> delle attivit\u00e0 trasfe</span><span class=\"ws0\" id=\"cflshid_16600\">-</span></span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws81\" id=\"cflshid_16601\">rite, delle passivit\u00e0 sostenute, nonch\u00e9 degli eventuali strumenti di capitale emessi dall\u2019acquirente. Il corrispettivo </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_16602\"><span id=\"cflshid_16603\">trasferito include anche il </span><span class=\"ffd\" id=\"cflshid_16604\">fair value</span><span id=\"cflshid_16605\"> delle eventuali attivit\u00e0 o passivit\u00e0 per corrispettivi potenziali previsti contrat</span><span class=\"ws0\" id=\"cflshid_16606\">-</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws64\" id=\"cflshid_16607\">tualmente e subordinati al realizzarsi di eventi futuri. I costi direttamente attribuibili all\u2019operazione sono rilevati a </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16608\">conto economico al momento del relativo sostenimento.</div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 wsaf\" id=\"cflshid_16609\">Alla data di acquisizione del controllo, il patrimonio netto delle imprese partecipate \u00e8 determinato attribuendo ai </div><div class=\"t m0 x3 h6 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16610\"><span id=\"cflshid_16611\">singoli elementi <span class=\"_ _a\" id=\"cflshid_16612\"></span>identificabili <span class=\"_ _a\" id=\"cflshid_16613\"></span>dell\u2019attivo e <span class=\"_ _a\" id=\"cflshid_16614\"></span>del passivo <span class=\"_ _a\" id=\"cflshid_16615\"></span>patrimoniale <span class=\"_ _a\" id=\"cflshid_16616\"></span>il loro <span class=\"_ _a\" id=\"cflshid_16617\"></span></span><span class=\"ffd ws3b\" id=\"cflshid_16618\"><span id=\"cflshid_16619\">fair value</span><span class=\"ff1\" id=\"cflshid_16620\"><span id=\"cflshid_16621\">, fatti salvi i casi in cui le di</span><span class=\"ws0\" id=\"cflshid_16622\">-</span></span></span></div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16623\">sposizioni IFRS stabiliscano <span class=\"_ _3\" id=\"cflshid_16624\"></span>un differente criterio <span class=\"_ _3\" id=\"cflshid_16625\"></span>di valutazione. L<span class=\"_ _1\" id=\"cflshid_16626\"></span>\u2019eventuale differenza tra <span class=\"_ _3\" id=\"cflshid_16627\"></span>il corrispettivo pagato </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_16628\"><span id=\"cflshid_16629\">e il </span><span class=\"ffd\" id=\"cflshid_16630\"><span id=\"cflshid_16631\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_16632\"> delle <span class=\"_ _a\" id=\"cflshid_16633\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16634\"></span>nette <span class=\"_ _a\" id=\"cflshid_16635\"></span>acquisite, <span class=\"_ _a\" id=\"cflshid_16636\"></span>se <span class=\"_ _a\" id=\"cflshid_16637\"></span>positiva, <span class=\"_ _a\" id=\"cflshid_16638\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_16639\"></span>iscritta <span class=\"_ _a\" id=\"cflshid_16640\"></span>nell\u2019attivo come <span class=\"_ _a\" id=\"cflshid_16641\"></span>\u201cavviamento\u201d <span class=\"_ _a\" id=\"cflshid_16642\"></span>(di <span class=\"_ _a\" id=\"cflshid_16643\"></span>seguito <span class=\"_ _a\" id=\"cflshid_16644\"></span>anche </span></span></div><div class=\"t m0 x3 h6 y78 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16645\"><span id=\"cflshid_16646\">goodwill</span><span class=\"ff1\" id=\"cflshid_16647\">); se negativa, \u00e8 rilevata a conto economico.</span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 wsa3\" id=\"cflshid_16648\"><span id=\"cflshid_16649\">Nel caso di assunzione non totalitaria del controllo, la quota di patrimonio netto delle interessenze di terzi \u00e8 deter</span><span class=\"ws0\" id=\"cflshid_16650\">-</span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_16651\">minata sulla base della quota di spettanza dei valori correnti attribuiti alle attivit\u00e0 e passivit\u00e0 alla data di assunzione </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws72\" id=\"cflshid_16652\"><span id=\"cflshid_16653\">del controllo, escluso l\u2019eventuale </span><span class=\"ffd ws0\" id=\"cflshid_16654\">goodwill</span><span id=\"cflshid_16655\"> a essi attribuibile. Nel caso di assunzione del controllo in fasi succes</span><span class=\"ws0\" id=\"cflshid_16656\">-</span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws7c\" id=\"cflshid_16657\"><span id=\"cflshid_16658\">sive, il costo di acquisto \u00e8 determinato sommando il </span><span class=\"ffd\" id=\"cflshid_16659\">fair value</span><span id=\"cflshid_16660\"> della partecipazione precedentemente detenuta </span></div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16661\"><span id=\"cflshid_16662\">nell\u2019acquisita <span class=\"_ _d\" id=\"cflshid_16663\"></span>e <span class=\"_ _4\" id=\"cflshid_16664\"></span>l\u2019ammontare <span class=\"_ _c\" id=\"cflshid_16665\"></span>corrisposto </span><span class=\"_ _4\" id=\"cflshid_16666\">\u00a0</span><span id=\"cflshid_16667\">per <span class=\"_ _d\" id=\"cflshid_16668\"></span>l\u2019ulteriore <span class=\"_ _d\" id=\"cflshid_16669\"></span>quota </span><span class=\"_ _4\" id=\"cflshid_16670\">\u00a0</span><span id=\"cflshid_16671\">partecipativa. <span class=\"_ _d\" id=\"cflshid_16672\"></span>La <span class=\"_ _d\" id=\"cflshid_16673\"></span>differenza </span><span class=\"_ _4\" id=\"cflshid_16674\">\u00a0</span><span id=\"cflshid_16675\">tra <span class=\"_ _d\" id=\"cflshid_16676\"></span>il <span class=\"_ _d\" id=\"cflshid_16677\"></span></span><span class=\"ffd ws9b\" id=\"cflshid_16678\"><span id=\"cflshid_16679\">fair value</span><span class=\"ff1\" id=\"cflshid_16680\"> della </span></span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws8b\" id=\"cflshid_16681\">partecipazione precedentemente detenuta e il relativo valore di iscrizione \u00e8 imputata a conto economico. Inoltre, </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_16682\">in sede di assunzione del controllo, eventuali ammontari precedentemente rilevati nelle altre componenti dell\u2019utile </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 wsa8\" id=\"cflshid_16683\">complessivo sono imputati a conto economico ovvero in un\u2019altra posta del patrimonio netto, nel caso in cui non sia </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16684\">previsto il rigiro a conto economico.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_16693\"><span id=\"cflshid_16694\">Quando la determinazione dei valori delle attivit\u00e0 e passivit\u00e0 dell\u2019acquisita \u00e8 operata in via provvisoria nell\u2019eser<span class=\"_ _3\" id=\"cflshid_16695\"></span></span><span class=\"ws0\" id=\"cflshid_16696\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws50\" id=\"cflshid_16697\"><span id=\"cflshid_16698\">cizio in cui la </span><span class=\"ffd\" id=\"cflshid_16699\"><span id=\"cflshid_16700\">business combination</span><span class=\"ff6 ws0\" id=\"cflshid_16701\"> \u00e8 <span class=\"_ _a\" id=\"cflshid_16702\"></span>conclusa, <span class=\"_ _a\" id=\"cflshid_16703\"></span>i <span class=\"_ _a\" id=\"cflshid_16704\"></span>valori rilevati <span class=\"_ _a\" id=\"cflshid_16705\"></span>sono <span class=\"_ _a\" id=\"cflshid_16706\"></span>rettificati, <span class=\"_ _a\" id=\"cflshid_16707\"></span>con effetto <span class=\"_ _a\" id=\"cflshid_16708\"></span>retroattivo, <span class=\"_ _a\" id=\"cflshid_16709\"></span>non <span class=\"_ _a\" id=\"cflshid_16710\"></span>oltre i </span></span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wse9\" id=\"cflshid_16711\"><span id=\"cflshid_16712\">dodici mesi successivi alla data di acquisizione, per tener conto di nuove informazioni su fatti e circostanze esi</span><span class=\"ws0\" id=\"cflshid_16713\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16714\">stenti alla data di acquisizione.</div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16715\"><span id=\"cflshid_16716\">Al <span class=\"_ _a\" id=\"cflshid_16717\"></span>fine <span class=\"_ _c\" id=\"cflshid_16718\"></span>dell\u2019analisi <span class=\"_ _c\" id=\"cflshid_16719\"></span>di <span class=\"_ _c\" id=\"cflshid_16720\"></span>congruit\u00e0, <span class=\"_ _c\" id=\"cflshid_16721\"></span>l\u2019avviamento <span class=\"_ _c\" id=\"cflshid_16722\"></span>acquisito <span class=\"_ _c\" id=\"cflshid_16723\"></span>in <span class=\"_ _c\" id=\"cflshid_16724\"></span>un\u2019aggregazione <span class=\"_ _a\" id=\"cflshid_16725\"></span>aziendale <span class=\"_ _c\" id=\"cflshid_16726\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_16727\"></span>allocato, <span class=\"_ _c\" id=\"cflshid_16728\"></span>alla <span class=\"_ _c\" id=\"cflshid_16729\"></span>data <span class=\"_ _c\" id=\"cflshid_16730\"></span>di <span class=\"_ _c\" id=\"cflshid_16731\"></span>ac</span><span class=\"ff1\" id=\"cflshid_16732\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16733\">quisizione, alle singole <span class=\"_ _a\" id=\"cflshid_16734\"></span>unit\u00e0 generatrici di flussi <span class=\"_ _a\" id=\"cflshid_16735\"></span>di cassa del <span class=\"_ _a\" id=\"cflshid_16736\"></span>Gruppo, o ai gruppi <span class=\"_ _a\" id=\"cflshid_16737\"></span>di unit\u00e0 generatrici <span class=\"_ _a\" id=\"cflshid_16738\"></span>di flussi che </div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16739\">dovrebbero <span class=\"_ _a\" id=\"cflshid_16740\"></span>beneficiare delle <span class=\"_ _a\" id=\"cflshid_16741\"></span>sinergie dell\u2019aggregazione, <span class=\"_ _a\" id=\"cflshid_16742\"></span>indipendentemente <span class=\"_ _a\" id=\"cflshid_16743\"></span>dal <span class=\"_ _a\" id=\"cflshid_16744\"></span>fatto <span class=\"_ _a\" id=\"cflshid_16745\"></span>che <span class=\"_ _a\" id=\"cflshid_16746\"></span>altre attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_16747\"></span>o <span class=\"_ _a\" id=\"cflshid_16748\"></span>passivit\u00e0 </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_16749\">del Gruppo siano assegnate a tali unit\u00e0 o raggruppamenti di unit\u00e0. Ogni unit\u00e0 o gruppo di unit\u00e0 a cui l\u2019avviamento </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16750\">\u00e8 allocato:</div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16751\"><span id=\"cflshid_16752\">a) </span><span class=\"_ _177\" id=\"cflshid_16753\">\u00a0</span><span class=\"ff6\" id=\"cflshid_16754\">rappresenta <span class=\"_ _d\" id=\"cflshid_16755\"></span>il <span class=\"_ _d\" id=\"cflshid_16756\"></span>livello <span class=\"_ _d\" id=\"cflshid_16757\"></span>pi\u00f9 <span class=\"_ _d\" id=\"cflshid_16758\"></span>basso, <span class=\"_ _4\" id=\"cflshid_16759\"></span>nell\u2019ambito <span class=\"_ _c\" id=\"cflshid_16760\"></span>del <span class=\"_ _d\" id=\"cflshid_16761\"></span>Gruppo, <span class=\"_ _4\" id=\"cflshid_16762\"></span>a <span class=\"_ _c\" id=\"cflshid_16763\"></span>cui <span class=\"_ _d\" id=\"cflshid_16764\"></span>l\u2019avviamento <span class=\"_ _d\" id=\"cflshid_16765\"></span>\u00e8 <span class=\"_ _4\" id=\"cflshid_16766\"></span>monitorato <span class=\"_ _c\" id=\"cflshid_16767\"></span>ai <span class=\"_ _d\" id=\"cflshid_16768\"></span>fini <span class=\"_ _d\" id=\"cflshid_16769\"></span>di <span class=\"_ _4\" id=\"cflshid_16770\"></span>gestione </span></div><div class=\"t m0 x32 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16771\">interna;</div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16772\"><span id=\"cflshid_16773\">b) </span><span class=\"_ _57\" id=\"cflshid_16774\">\u00a0</span><span class=\"ff6\" id=\"cflshid_16775\">non <span class=\"_ _a\" id=\"cflshid_16776\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_16777\"></span>pi\u00f9 <span class=\"_ _a\" id=\"cflshid_16778\"></span>ampio <span class=\"_ _a\" id=\"cflshid_16779\"></span>dei <span class=\"_ _a\" id=\"cflshid_16780\"></span>segmenti <span class=\"_ _a\" id=\"cflshid_16781\"></span>identificati <span class=\"_ _a\" id=\"cflshid_16782\"></span>sulla <span class=\"_ _a\" id=\"cflshid_16783\"></span>base <span class=\"_ _c\" id=\"cflshid_16784\"></span>dello <span class=\"_ _a\" id=\"cflshid_16785\"></span>schema <span class=\"_ _a\" id=\"cflshid_16786\"></span>di <span class=\"_ _a\" id=\"cflshid_16787\"></span>presentazione <span class=\"_ _a\" id=\"cflshid_16788\"></span>dell\u2019informativa <span class=\"_ _a\" id=\"cflshid_16789\"></span>di <span class=\"_ _a\" id=\"cflshid_16790\"></span>settore </span></div><div class=\"t m0 x32 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16791\">del Gruppo, determinati in base a quanto indicato dall\u2019<span class=\"_ _2\" id=\"cflshid_16792\"></span> IFRS 8 \u201cSettori Operativi\u201d.</div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16793\">Quando <span class=\"_ _a\" id=\"cflshid_16794\"></span>l\u2019avviamento <span class=\"_ _c\" id=\"cflshid_16795\"></span>costituisce <span class=\"_ _a\" id=\"cflshid_16796\"></span>parte <span class=\"_ _c\" id=\"cflshid_16797\"></span>di <span class=\"_ _c\" id=\"cflshid_16798\"></span>un\u2019unit\u00e0 <span class=\"_ _a\" id=\"cflshid_16799\"></span>generatrice <span class=\"_ _c\" id=\"cflshid_16800\"></span>di <span class=\"_ _a\" id=\"cflshid_16801\"></span>flussi <span class=\"_ _c\" id=\"cflshid_16802\"></span>(cosiddetto <span class=\"_ _c\" id=\"cflshid_16803\"></span>gruppo <span class=\"_ _a\" id=\"cflshid_16804\"></span>di <span class=\"_ _c\" id=\"cflshid_16805\"></span>unit\u00e0 <span class=\"_ _c\" id=\"cflshid_16806\"></span>generatrici <span class=\"_ _a\" id=\"cflshid_16807\"></span>di </div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16808\">flussi) e parte dell\u2019attivit\u00e0 interna a tale unit\u00e0 <span class=\"_ _3\" id=\"cflshid_16809\"></span>viene ceduta, l\u2019avviamento associato all\u2019attivit\u00e0 ceduta \u00e8 incluso nel </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_16810\">valore contabile dell\u2019attivit\u00e0 per determinare l\u2019utile o la perdita derivante dalla cessione. L<span class=\"_ _1\" id=\"cflshid_16811\"></span>\u2019avviamento ceduto in </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws4a\" id=\"cflshid_16812\">tali circostanze \u00e8 misurato sulla base dei valori relativi dell\u2019attivit\u00e0 ceduta e della porzione di unit\u00e0 mantenuta in </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16813\">essere.</div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16814\">Quando la cessione <span class=\"_ _a\" id=\"cflshid_16815\"></span>riguarda una <span class=\"_ _a\" id=\"cflshid_16816\"></span>societ\u00e0 controllata, la <span class=\"_ _a\" id=\"cflshid_16817\"></span>differenza tra il <span class=\"_ _a\" id=\"cflshid_16818\"></span>prezzo di cessione <span class=\"_ _a\" id=\"cflshid_16819\"></span>e le <span class=\"_ _a\" id=\"cflshid_16820\"></span>attivit\u00e0 nette pi\u00f9 <span class=\"_ _a\" id=\"cflshid_16821\"></span>le </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16822\">differenze di conversione accumulate e l\u2019avviamento \u00e8 rilevata a conto economico.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24693": {
   "value": "<div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_16986\">OPERAZIONI UNDER<span class=\"_ _0\" id=\"cflshid_16987\"></span> COMMON CONTROL</div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16988\">Le operazioni di <span class=\"_ _a\" id=\"cflshid_16989\"></span>aggregazione che coinvolgono <span class=\"_ _a\" id=\"cflshid_16990\"></span>soggetti sottoposti <span class=\"_ _a\" id=\"cflshid_16991\"></span>a comune controllo, <span class=\"_ _a\" id=\"cflshid_16992\"></span>aventi finalit\u00e0 meramente </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_16993\"><span id=\"cflshid_16994\">riorganizzativa, sono rilevate in continuit\u00e0 di valori contabili <span class=\"_ _3\" id=\"cflshid_16995\"></span>nei bilanci delle societ\u00e0 coinvolte, senza la rilevazio</span><span class=\"ws0\" id=\"cflshid_16996\">-</span></div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_16997\">ne di effetti economici.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24694": {
   "value": "<div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_16998\">A<span class=\"_ _1\" id=\"cflshid_16999\"></span>TTIVIT\u00c0 IMMA<span class=\"_ _1\" id=\"cflshid_17000\"></span>TERIALI</div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws5b\" id=\"cflshid_17001\"><span id=\"cflshid_17002\">Le <span class=\"_ _0\" id=\"cflshid_17003\"></span>Attivit\u00e0 immateriali sono iscritte nell\u2019attivo al costo di acquisto quando \u00e8 probabile che l\u2019uso dell\u2019attivit\u00e0 gene</span><span class=\"ws0\" id=\"cflshid_17004\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17005\">rer\u00e0 benefici economici futuri e quando il costo dell\u2019attivit\u00e0 pu\u00f2 essere determinato in modo attendibile.</div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17006\">Le <span class=\"_ _1\" id=\"cflshid_17007\"></span>Attivit\u00e0 immateriali <span class=\"_ _0\" id=\"cflshid_17008\"></span>acquisite <span class=\"_ _0\" id=\"cflshid_17009\"></span>attraverso operazioni <span class=\"_ _0\" id=\"cflshid_17010\"></span>di <span class=\"_ _0\" id=\"cflshid_17011\"></span>aggregazione <span class=\"_ _3\" id=\"cflshid_17012\"></span>di <span class=\"_ _0\" id=\"cflshid_17013\"></span>imprese sono <span class=\"_ _0\" id=\"cflshid_17014\"></span>iscritte <span class=\"_ _0\" id=\"cflshid_17015\"></span>al <span class=\"_ _3\" id=\"cflshid_17016\"></span>valore <span class=\"_ _3\" id=\"cflshid_17017\"></span>equo <span class=\"_ _0\" id=\"cflshid_17018\"></span>definito<span class=\"_ _a\" id=\"cflshid_17019\"></span></div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17020\">alla <span class=\"_ _a\" id=\"cflshid_17021\"></span>data <span class=\"_ _a\" id=\"cflshid_17022\"></span>di acquisizione, <span class=\"_ _a\" id=\"cflshid_17023\"></span>se <span class=\"_ _a\" id=\"cflshid_17024\"></span>tale <span class=\"_ _a\" id=\"cflshid_17025\"></span>valore <span class=\"_ _a\" id=\"cflshid_17026\"></span>pu\u00f2 <span class=\"_ _a\" id=\"cflshid_17027\"></span>essere <span class=\"_ _a\" id=\"cflshid_17028\"></span>determinato <span class=\"_ _a\" id=\"cflshid_17029\"></span>in <span class=\"_ _a\" id=\"cflshid_17030\"></span>modo <span class=\"_ _a\" id=\"cflshid_17031\"></span>attendibile. <span class=\"_ _a\" id=\"cflshid_17032\"></span>Le <span class=\"_ _a\" id=\"cflshid_17033\"></span>attivit\u00e0 immateriali <span class=\"_ _a\" id=\"cflshid_17034\"></span>prodotte<span class=\"_ _a\" id=\"cflshid_17035\"></span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 lsc ws0\" id=\"cflshid_17036\">internamente non sono capitalizzate e si rilevano nel conto economico dell\u2019esercizio in cui sono state sostenute.</div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17037\">Le Attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_17038\"></span>immateriali <span class=\"_ _c\" id=\"cflshid_17039\"></span>a <span class=\"_ _d\" id=\"cflshid_17040\"></span>vita <span class=\"_ _c\" id=\"cflshid_17041\"></span>utile <span class=\"_ _c\" id=\"cflshid_17042\"></span>definita <span class=\"_ _d\" id=\"cflshid_17043\"></span>sono <span class=\"_ _c\" id=\"cflshid_17044\"></span>ammortizzate <span class=\"_ _c\" id=\"cflshid_17045\"></span>a <span class=\"_ _d\" id=\"cflshid_17046\"></span>quote <span class=\"_ _c\" id=\"cflshid_17047\"></span>costanti <span class=\"_ _c\" id=\"cflshid_17048\"></span>lungo <span class=\"_ _c\" id=\"cflshid_17049\"></span>la <span class=\"_ _d\" id=\"cflshid_17050\"></span>loro <span class=\"_ _c\" id=\"cflshid_17051\"></span>vita <span class=\"_ _c\" id=\"cflshid_17052\"></span>utile <span class=\"_ _d\" id=\"cflshid_17053\"></span>stimata <span class=\"_ _c\" id=\"cflshid_17054\"></span>e </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 wsc3\" id=\"cflshid_17055\"><span id=\"cflshid_17056\">sottoposte a test di ricuperabilit\u00e0 (</span><span class=\"ffd\" id=\"cflshid_17057\">impairment test</span><span id=\"cflshid_17058\">) ogni volta che vi siano indicazioni di una possibile perdita di </span></div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17059\">valore, seguendo le regole nel seguito descritte.</div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17060\">La vita <span class=\"_ _3\" id=\"cflshid_17061\"></span>utile residua <span class=\"_ _3\" id=\"cflshid_17062\"></span>viene riesaminata <span class=\"_ _3\" id=\"cflshid_17063\"></span>alla fine <span class=\"_ _3\" id=\"cflshid_17064\"></span>di ciascun esercizio <span class=\"_ _0\" id=\"cflshid_17065\"></span>o pi\u00f9 frequentemente <span class=\"_ _3\" id=\"cflshid_17066\"></span>se necessario. <span class=\"_ _0\" id=\"cflshid_17067\"></span>V<span class=\"_ _2\" id=\"cflshid_17068\"></span>ariazioni </div><div class=\"t m0 x3 h6 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17069\"><span id=\"cflshid_17070\">della vita <span class=\"_ _a\" id=\"cflshid_17071\"></span>utile <span class=\"_ _a\" id=\"cflshid_17072\"></span>attesa <span class=\"_ _a\" id=\"cflshid_17073\"></span>o <span class=\"_ _a\" id=\"cflshid_17074\"></span>delle modalit\u00e0 <span class=\"_ _a\" id=\"cflshid_17075\"></span>con <span class=\"_ _a\" id=\"cflshid_17076\"></span>cui <span class=\"_ _a\" id=\"cflshid_17077\"></span>i futuri <span class=\"_ _a\" id=\"cflshid_17078\"></span>benefici <span class=\"_ _a\" id=\"cflshid_17079\"></span>economici <span class=\"_ _a\" id=\"cflshid_17080\"></span>legati <span class=\"_ _a\" id=\"cflshid_17081\"></span>all\u2019attivit\u00e0 immateriale <span class=\"_ _a\" id=\"cflshid_17082\"></span>sono <span class=\"_ _a\" id=\"cflshid_17083\"></span>con</span><span class=\"ff1\" id=\"cflshid_17084\">-</span></div>seguiti dal Gruppo sono rilevate <span class=\"_ _3\" id=\"cflshid_17086\"></span>modificando il periodo e/o il metodo di <span class=\"_ _3\" id=\"cflshid_17087\"></span>ammortamento e trattate come modifiche<div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17096\">delle <span class=\"_ _a\" id=\"cflshid_17097\"></span>stime <span class=\"_ _a\" id=\"cflshid_17098\"></span>contabili. <span class=\"_ _a\" id=\"cflshid_17099\"></span>Le <span class=\"_ _a\" id=\"cflshid_17100\"></span>quote <span class=\"_ _c\" id=\"cflshid_17101\"></span>d\u2019ammortamento <span class=\"_ _a\" id=\"cflshid_17102\"></span>delle Attivit\u00e0 immateriali <span class=\"_ _c\" id=\"cflshid_17103\"></span>con <span class=\"_ _a\" id=\"cflshid_17104\"></span>vita <span class=\"_ _a\" id=\"cflshid_17105\"></span>definita <span class=\"_ _a\" id=\"cflshid_17106\"></span>sono <span class=\"_ _a\" id=\"cflshid_17107\"></span>rilevate <span class=\"_ _c\" id=\"cflshid_17108\"></span>a <span class=\"_ _a\" id=\"cflshid_17109\"></span>conto </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17110\">economico nella categoria di costo coerente con la funzione dell\u2019attivit\u00e0 immateriale.</div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_17111\">Un\u2019attivit\u00e0 immateriale viene eliminata al momento della dismissione (ossia, alla data in cui l\u2019acquirente ne ottiene </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17112\">il controllo) o <span class=\"_ _a\" id=\"cflshid_17113\"></span>quando non <span class=\"_ _a\" id=\"cflshid_17114\"></span>ci si attendono <span class=\"_ _a\" id=\"cflshid_17115\"></span>benefici economici futuri <span class=\"_ _a\" id=\"cflshid_17116\"></span>dal suo <span class=\"_ _a\" id=\"cflshid_17117\"></span>utilizzo o dismissione. <span class=\"_ _a\" id=\"cflshid_17118\"></span>Qualsiasi utile </div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17119\"><span id=\"cflshid_17120\">o perdita derivante dall\u2019eliminazione <span class=\"_ _3\" id=\"cflshid_17121\"></span>dell\u2019attivit\u00e0 (calcolata come differenza <span class=\"_ _3\" id=\"cflshid_17122\"></span>tra il corrispettivo netto <span class=\"_ _3\" id=\"cflshid_17123\"></span>della dismis</span><span class=\"ff1\" id=\"cflshid_17124\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17125\">sione e il valore contabile dell\u2019attivit\u00e0) \u00e8 inclusa nel conto economico.</div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17126\">La stima della vita utile delle <span class=\"_ _0\" id=\"cflshid_17127\"></span>Attivit\u00e0 immateriali a vita utile definita \u00e8 la seguente:</div><div class=\"t m0 x44 h11 y20d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_17128\">Anni</div><div class=\"t m0 x3 h2 y3bb ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17129\"><span id=\"cflshid_17130\">Marchi</span><span class=\"_ _178\" id=\"cflshid_17131\">\u00a0</span><span id=\"cflshid_17132\">18</span></div><div class=\"t m0 x3 h2 y3bc ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17133\"><span id=\"cflshid_17134\">Software</span><span class=\"_ _179\" id=\"cflshid_17135\">\u00a0</span><span class=\"ff1\" id=\"cflshid_17136\">3-5</span></div><div class=\"t m0 x3 h2 y3bd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17137\"><span id=\"cflshid_17138\">Licenze</span><span class=\"_ _178\" id=\"cflshid_17139\">\u00a0</span><span id=\"cflshid_17140\">5</span></div><div class=\"t m0 x3 h2 y3be ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17141\"><span id=\"cflshid_17142\">Altre immobilizzazioni immateriali</span><span class=\"_ _17a\" id=\"cflshid_17143\">\u00a0</span><span id=\"cflshid_17144\">3-12</span></div><div class=\"t m0 x3 h9 y59 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17145\">Concessioni, licenze e marchi</div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17146\">La voce, classificata <span class=\"_ _3\" id=\"cflshid_17147\"></span>all\u2019interno delle <span class=\"_ _2\" id=\"cflshid_17148\"></span>Attivit\u00e0 immateriali, accoglie i <span class=\"_ _3\" id=\"cflshid_17149\"></span>costi sostenuti per <span class=\"_ _3\" id=\"cflshid_17150\"></span>la registrazione dei <span class=\"_ _3\" id=\"cflshid_17151\"></span>marchi </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17152\">del Gruppo.</div><div class=\"t m0 x3 h9 y5d ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17153\">Costi di ricerca e sviluppo</div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsca\" id=\"cflshid_17154\"><span id=\"cflshid_17155\">I costi di ricerca sono imputati nel conto economico dell\u2019esercizio in cui sono sostenuti. I costi di sviluppo soste</span><span class=\"ws0\" id=\"cflshid_17156\">-</span></div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 wsd1\" id=\"cflshid_17157\">nuti in relazione ad un determinato progetto sono rilevati come attivit\u00e0 immateriali quando il Gruppo \u00e8 in grado </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17158\">di dimostrare: </div><div class=\"t m0 x31 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17159\"><span id=\"cflshid_17160\">\u00a0<span class=\"_ _45\" id=\"cflshid_17161\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17162\">\u00a0</span><span class=\"ws4e\" id=\"cflshid_17163\">la possibilit\u00e0 tecnica di completare l\u2019attivit\u00e0 immateriale, di modo che sia disponibile all\u2019utilizzo o alla vendita;</span></div><div class=\"t m0 x31 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17164\"><span id=\"cflshid_17165\">\u00a0<span class=\"_ _45\" id=\"cflshid_17166\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17167\">\u00a0</span><span id=\"cflshid_17168\">l\u2019intenzione di completare l\u2019attivit\u00e0 e la propria capacit\u00e0 ed intenzione di utilizzarla o venderla;</span></div><div class=\"t m0 x31 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17169\"><span id=\"cflshid_17170\">\u00a0<span class=\"_ _45\" id=\"cflshid_17171\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17172\">\u00a0</span><span class=\"ff6\" id=\"cflshid_17173\">le <span class=\"_ _a\" id=\"cflshid_17174\"></span>modalit\u00e0 <span class=\"_ _a\" id=\"cflshid_17175\"></span>con <span class=\"_ _a\" id=\"cflshid_17176\"></span>cui <span class=\"_ _a\" id=\"cflshid_17177\"></span>l\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_17178\"></span>generer\u00e0 <span class=\"_ _a\" id=\"cflshid_17179\"></span>benefici <span class=\"_ _a\" id=\"cflshid_17180\"></span>economici <span class=\"_ _a\" id=\"cflshid_17181\"></span>futuri <span class=\"_ _a\" id=\"cflshid_17182\"></span>(proventi <span class=\"_ _c\" id=\"cflshid_17183\"></span>originati <span class=\"_ _a\" id=\"cflshid_17184\"></span>dalla <span class=\"_ _a\" id=\"cflshid_17185\"></span>vendita <span class=\"_ _a\" id=\"cflshid_17186\"></span>di <span class=\"_ _c\" id=\"cflshid_17187\"></span>prodotti <span class=\"_ _a\" id=\"cflshid_17188\"></span>o </span></div><div class=\"t m0 x32 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17189\">servizi, risparmi di costo o altri benefici derivanti dall\u2019utilizzo dell\u2019attivit\u00e0);</div><div class=\"t m0 x31 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17190\"><span id=\"cflshid_17191\">\u00a0<span class=\"_ _45\" id=\"cflshid_17192\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17193\">\u00a0</span><span id=\"cflshid_17194\">la disponibilit\u00e0 di risorse per completare l\u2019attivit\u00e0;</span></div><div class=\"t m0 x31 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17195\"><span id=\"cflshid_17196\">\u00a0<span class=\"_ _45\" id=\"cflshid_17197\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17198\">\u00a0</span><span id=\"cflshid_17199\">la capacit\u00e0 di valutare in modo attendibile il costo attribuibile all\u2019attivit\u00e0 durante lo sviluppo.</span></div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 lsc ws78\" id=\"cflshid_17200\">Dopo la rilevazione iniziale, le attivit\u00e0 di sviluppo sono valutate al costo decrementato degli ammortamenti o delle </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 lsc ws46\" id=\"cflshid_17201\"><span id=\"cflshid_17202\">perdite di valore cumulate. L<span class=\"_ _2\" id=\"cflshid_17203\"></span>\u2019ammortamento dell\u2019attivit\u00e0 inizia nel momento in cui lo sviluppo \u00e8 completato e l\u2019atti</span><span class=\"ls0 ws0\" id=\"cflshid_17204\">-</span></div><div class=\"t m0 x3 h6 y78 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17205\"><span id=\"cflshid_17206\">vit\u00e0 <span class=\"_ _0\" id=\"cflshid_17207\"></span>\u00e8 disponibile <span class=\"_ _0\" id=\"cflshid_17208\"></span>all\u2019uso. <span class=\"_ _3\" id=\"cflshid_17209\"></span>Le <span class=\"_ _3\" id=\"cflshid_17210\"></span>attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_17211\"></span>di sviluppo <span class=\"_ _0\" id=\"cflshid_17212\"></span>sono <span class=\"_ _3\" id=\"cflshid_17213\"></span>ammortizzate <span class=\"_ _0\" id=\"cflshid_17214\"></span>con riferimento <span class=\"_ _0\" id=\"cflshid_17215\"></span>al <span class=\"_ _3\" id=\"cflshid_17216\"></span>periodo <span class=\"_ _3\" id=\"cflshid_17217\"></span>dei <span class=\"_ _0\" id=\"cflshid_17218\"></span>benefici attesi. <span class=\"_ _0\" id=\"cflshid_17219\"></span>Du</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_17220\">-</span></div><div class=\"t m0 x3 h6 y69 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17221\"><span id=\"cflshid_17222\">rante il periodo <span class=\"_ _3\" id=\"cflshid_17223\"></span>di sviluppo l\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_17224\"></span>\u00e8 oggetto di verifica <span class=\"_ _3\" id=\"cflshid_17225\"></span>annuale dell\u2019eventuale perdita <span class=\"_ _3\" id=\"cflshid_17226\"></span>di valore (</span><span class=\"ffd ws0\" id=\"cflshid_17227\">impairment test</span><span class=\"ff1\" id=\"cflshid_17228\">).</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24699": {
   "value": "<div class=\"t m0 x3 h9 y5d ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17153\">Costi di ricerca e sviluppo</div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsca\" id=\"cflshid_17154\"><span id=\"cflshid_17155\">I costi di ricerca sono imputati nel conto economico dell\u2019esercizio in cui sono sostenuti. I costi di sviluppo soste</span><span class=\"ws0\" id=\"cflshid_17156\">-</span></div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 wsd1\" id=\"cflshid_17157\">nuti in relazione ad un determinato progetto sono rilevati come attivit\u00e0 immateriali quando il Gruppo \u00e8 in grado </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17158\">di dimostrare: </div><div class=\"t m0 x31 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17159\"><span id=\"cflshid_17160\">\u00a0<span class=\"_ _45\" id=\"cflshid_17161\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17162\">\u00a0</span><span class=\"ws4e\" id=\"cflshid_17163\">la possibilit\u00e0 tecnica di completare l\u2019attivit\u00e0 immateriale, di modo che sia disponibile all\u2019utilizzo o alla vendita;</span></div><div class=\"t m0 x31 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17164\"><span id=\"cflshid_17165\">\u00a0<span class=\"_ _45\" id=\"cflshid_17166\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17167\">\u00a0</span><span id=\"cflshid_17168\">l\u2019intenzione di completare l\u2019attivit\u00e0 e la propria capacit\u00e0 ed intenzione di utilizzarla o venderla;</span></div><div class=\"t m0 x31 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17169\"><span id=\"cflshid_17170\">\u00a0<span class=\"_ _45\" id=\"cflshid_17171\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17172\">\u00a0</span><span class=\"ff6\" id=\"cflshid_17173\">le <span class=\"_ _a\" id=\"cflshid_17174\"></span>modalit\u00e0 <span class=\"_ _a\" id=\"cflshid_17175\"></span>con <span class=\"_ _a\" id=\"cflshid_17176\"></span>cui <span class=\"_ _a\" id=\"cflshid_17177\"></span>l\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_17178\"></span>generer\u00e0 <span class=\"_ _a\" id=\"cflshid_17179\"></span>benefici <span class=\"_ _a\" id=\"cflshid_17180\"></span>economici <span class=\"_ _a\" id=\"cflshid_17181\"></span>futuri <span class=\"_ _a\" id=\"cflshid_17182\"></span>(proventi <span class=\"_ _c\" id=\"cflshid_17183\"></span>originati <span class=\"_ _a\" id=\"cflshid_17184\"></span>dalla <span class=\"_ _a\" id=\"cflshid_17185\"></span>vendita <span class=\"_ _a\" id=\"cflshid_17186\"></span>di <span class=\"_ _c\" id=\"cflshid_17187\"></span>prodotti <span class=\"_ _a\" id=\"cflshid_17188\"></span>o </span></div><div class=\"t m0 x32 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17189\">servizi, risparmi di costo o altri benefici derivanti dall\u2019utilizzo dell\u2019attivit\u00e0);</div><div class=\"t m0 x31 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17190\"><span id=\"cflshid_17191\">\u00a0<span class=\"_ _45\" id=\"cflshid_17192\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17193\">\u00a0</span><span id=\"cflshid_17194\">la disponibilit\u00e0 di risorse per completare l\u2019attivit\u00e0;</span></div><div class=\"t m0 x31 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17195\"><span id=\"cflshid_17196\">\u00a0<span class=\"_ _45\" id=\"cflshid_17197\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17198\">\u00a0</span><span id=\"cflshid_17199\">la capacit\u00e0 di valutare in modo attendibile il costo attribuibile all\u2019attivit\u00e0 durante lo sviluppo.</span></div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 lsc ws78\" id=\"cflshid_17200\">Dopo la rilevazione iniziale, le attivit\u00e0 di sviluppo sono valutate al costo decrementato degli ammortamenti o delle </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 lsc ws46\" id=\"cflshid_17201\"><span id=\"cflshid_17202\">perdite di valore cumulate. L<span class=\"_ _2\" id=\"cflshid_17203\"></span>\u2019ammortamento dell\u2019attivit\u00e0 inizia nel momento in cui lo sviluppo \u00e8 completato e l\u2019atti</span><span class=\"ls0 ws0\" id=\"cflshid_17204\">-</span></div><div class=\"t m0 x3 h6 y78 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17205\"><span id=\"cflshid_17206\">vit\u00e0 <span class=\"_ _0\" id=\"cflshid_17207\"></span>\u00e8 disponibile <span class=\"_ _0\" id=\"cflshid_17208\"></span>all\u2019uso. <span class=\"_ _3\" id=\"cflshid_17209\"></span>Le <span class=\"_ _3\" id=\"cflshid_17210\"></span>attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_17211\"></span>di sviluppo <span class=\"_ _0\" id=\"cflshid_17212\"></span>sono <span class=\"_ _3\" id=\"cflshid_17213\"></span>ammortizzate <span class=\"_ _0\" id=\"cflshid_17214\"></span>con riferimento <span class=\"_ _0\" id=\"cflshid_17215\"></span>al <span class=\"_ _3\" id=\"cflshid_17216\"></span>periodo <span class=\"_ _3\" id=\"cflshid_17217\"></span>dei <span class=\"_ _0\" id=\"cflshid_17218\"></span>benefici attesi. <span class=\"_ _0\" id=\"cflshid_17219\"></span>Du</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_17220\">-</span></div><div class=\"t m0 x3 h6 y69 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17221\"><span id=\"cflshid_17222\">rante il periodo <span class=\"_ _3\" id=\"cflshid_17223\"></span>di sviluppo l\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_17224\"></span>\u00e8 oggetto di verifica <span class=\"_ _3\" id=\"cflshid_17225\"></span>annuale dell\u2019eventuale perdita <span class=\"_ _3\" id=\"cflshid_17226\"></span>di valore (</span><span class=\"ffd ws0\" id=\"cflshid_17227\">impairment test</span><span class=\"ff1\" id=\"cflshid_17228\">).</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24695": {
   "value": "<div class=\"t m0 x3 h9 y5d ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17153\">Costi di ricerca e sviluppo</div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsca\" id=\"cflshid_17154\"><span id=\"cflshid_17155\">I costi di ricerca sono imputati nel conto economico dell\u2019esercizio in cui sono sostenuti. I costi di sviluppo soste</span><span class=\"ws0\" id=\"cflshid_17156\">-</span></div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 wsd1\" id=\"cflshid_17157\">nuti in relazione ad un determinato progetto sono rilevati come attivit\u00e0 immateriali quando il Gruppo \u00e8 in grado </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17158\">di dimostrare: </div><div class=\"t m0 x31 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17159\"><span id=\"cflshid_17160\">\u00a0<span class=\"_ _45\" id=\"cflshid_17161\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17162\">\u00a0</span><span class=\"ws4e\" id=\"cflshid_17163\">la possibilit\u00e0 tecnica di completare l\u2019attivit\u00e0 immateriale, di modo che sia disponibile all\u2019utilizzo o alla vendita;</span></div><div class=\"t m0 x31 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17164\"><span id=\"cflshid_17165\">\u00a0<span class=\"_ _45\" id=\"cflshid_17166\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17167\">\u00a0</span><span id=\"cflshid_17168\">l\u2019intenzione di completare l\u2019attivit\u00e0 e la propria capacit\u00e0 ed intenzione di utilizzarla o venderla;</span></div><div class=\"t m0 x31 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17169\"><span id=\"cflshid_17170\">\u00a0<span class=\"_ _45\" id=\"cflshid_17171\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17172\">\u00a0</span><span class=\"ff6\" id=\"cflshid_17173\">le <span class=\"_ _a\" id=\"cflshid_17174\"></span>modalit\u00e0 <span class=\"_ _a\" id=\"cflshid_17175\"></span>con <span class=\"_ _a\" id=\"cflshid_17176\"></span>cui <span class=\"_ _a\" id=\"cflshid_17177\"></span>l\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_17178\"></span>generer\u00e0 <span class=\"_ _a\" id=\"cflshid_17179\"></span>benefici <span class=\"_ _a\" id=\"cflshid_17180\"></span>economici <span class=\"_ _a\" id=\"cflshid_17181\"></span>futuri <span class=\"_ _a\" id=\"cflshid_17182\"></span>(proventi <span class=\"_ _c\" id=\"cflshid_17183\"></span>originati <span class=\"_ _a\" id=\"cflshid_17184\"></span>dalla <span class=\"_ _a\" id=\"cflshid_17185\"></span>vendita <span class=\"_ _a\" id=\"cflshid_17186\"></span>di <span class=\"_ _c\" id=\"cflshid_17187\"></span>prodotti <span class=\"_ _a\" id=\"cflshid_17188\"></span>o </span></div><div class=\"t m0 x32 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17189\">servizi, risparmi di costo o altri benefici derivanti dall\u2019utilizzo dell\u2019attivit\u00e0);</div><div class=\"t m0 x31 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17190\"><span id=\"cflshid_17191\">\u00a0<span class=\"_ _45\" id=\"cflshid_17192\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17193\">\u00a0</span><span id=\"cflshid_17194\">la disponibilit\u00e0 di risorse per completare l\u2019attivit\u00e0;</span></div><div class=\"t m0 x31 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17195\"><span id=\"cflshid_17196\">\u00a0<span class=\"_ _45\" id=\"cflshid_17197\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_17198\">\u00a0</span><span id=\"cflshid_17199\">la capacit\u00e0 di valutare in modo attendibile il costo attribuibile all\u2019attivit\u00e0 durante lo sviluppo.</span></div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 lsc ws78\" id=\"cflshid_17200\">Dopo la rilevazione iniziale, le attivit\u00e0 di sviluppo sono valutate al costo decrementato degli ammortamenti o delle </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 lsc ws46\" id=\"cflshid_17201\"><span id=\"cflshid_17202\">perdite di valore cumulate. L<span class=\"_ _2\" id=\"cflshid_17203\"></span>\u2019ammortamento dell\u2019attivit\u00e0 inizia nel momento in cui lo sviluppo \u00e8 completato e l\u2019atti</span><span class=\"ls0 ws0\" id=\"cflshid_17204\">-</span></div><div class=\"t m0 x3 h6 y78 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17205\"><span id=\"cflshid_17206\">vit\u00e0 <span class=\"_ _0\" id=\"cflshid_17207\"></span>\u00e8 disponibile <span class=\"_ _0\" id=\"cflshid_17208\"></span>all\u2019uso. <span class=\"_ _3\" id=\"cflshid_17209\"></span>Le <span class=\"_ _3\" id=\"cflshid_17210\"></span>attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_17211\"></span>di sviluppo <span class=\"_ _0\" id=\"cflshid_17212\"></span>sono <span class=\"_ _3\" id=\"cflshid_17213\"></span>ammortizzate <span class=\"_ _0\" id=\"cflshid_17214\"></span>con riferimento <span class=\"_ _0\" id=\"cflshid_17215\"></span>al <span class=\"_ _3\" id=\"cflshid_17216\"></span>periodo <span class=\"_ _3\" id=\"cflshid_17217\"></span>dei <span class=\"_ _0\" id=\"cflshid_17218\"></span>benefici attesi. <span class=\"_ _0\" id=\"cflshid_17219\"></span>Du</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_17220\">-</span></div><span id=\"cflshid_17222\">rante il periodo <span class=\"_ _3\" id=\"cflshid_17223\"></span>di sviluppo l\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_17224\"></span>\u00e8 oggetto di verifica <span class=\"_ _3\" id=\"cflshid_17225\"></span>annuale dell\u2019eventuale perdita <span class=\"_ _3\" id=\"cflshid_17226\"></span>di valore (</span><span class=\"ffd ws0\" id=\"cflshid_17227\">impairment test</span>)",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24698": {
   "value": "<div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_17229\">IMMOBILI,<span class=\"_ _0\" id=\"cflshid_17230\"></span> IMPIANTI E<span class=\"_ _3\" id=\"cflshid_17231\"></span> MACCHINARI</div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_17232\">Gli Immobili, impianti e macchinari acquisiti separatamente sono rilevati al costo storico, comprensivo dei costi </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_17233\">accessori direttamente imputabili e necessari alla messa in funzione del bene per l\u2019uso per cui \u00e8 stato acquistato. </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_17234\"><span id=\"cflshid_17235\">T<span class=\"_ _2\" id=\"cflshid_17236\"></span>ale costo include gli oneri per la sostituzione di parte di macchinari ed impianti nel momento in cui sono soste</span><span class=\"ws0\" id=\"cflshid_17237\">-</span></div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17238\">nuti, se conformi ai criteri di rilevazione. </div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_17247\"><span id=\"cflshid_17248\">Con riferimento ai fabbricati, il costo storico \u00e8 rappresentato dal </span><span class=\"ffd\" id=\"cflshid_17249\">fair value</span><span id=\"cflshid_17250\"> determinato alla data di transizione agli </span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 wsac\" id=\"cflshid_17251\">IFRS (1\u00b0 gennaio 2008), come consentito dall\u2019IFRS 1, ed esposto al netto di ammortamenti e eventuali perdite di </div>valore.<div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 wsef\" id=\"cflshid_17253\">Gli Immobili, impianti e macchinari acquisiti attraverso operazioni di aggregazione di imprese sono rilevati al </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17254\">valore equo determinato alla data di acquisizione.</div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws8e\" id=\"cflshid_17255\">I costi per migliorie, ammodernamento e trasformazione delle attivit\u00e0 materiali sono rilevati all\u2019attivo patrimoniale </div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17256\">quando \u00e8 probabile che incrementino i benefici economici futuri attesi dal bene.</div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_17257\">Le spese di manutenzione e riparazione, che non siano suscettibili di valorizzare e/o prolungare la vita residua dei </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17258\">beni, sono spesate nell\u2019esercizio in cui sono sostenute; in caso contrario vengono capitalizzate.</div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_17259\"><span id=\"cflshid_17260\">Gli Immobili, impianti e macchinari sono esposti al netto dei relativi ammortamenti accumulati e di eventuali per</span><span class=\"ws0\" id=\"cflshid_17261\">-</span></div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_17262\">dite di valore determinate secondo le modalit\u00e0 descritte nel seguito. L<span class=\"_ _2\" id=\"cflshid_17263\"></span>\u2019ammortamento \u00e8 calcolato in quote costanti </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws4e\" id=\"cflshid_17264\">in base alla vita utile stimata del bene per l\u2019impresa, intesa come la stima del periodo in cui l\u2019attivit\u00e0 sar\u00e0 utilizzata. </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_17265\">L<span class=\"_ _2\" id=\"cflshid_17266\"></span>\u2019ammortamento delle attivit\u00e0 materiali ha inizio quando il bene \u00e8 pronto all\u2019uso, ossia quando \u00e8 nel luogo e nelle </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17267\">condizioni necessari perch\u00e9 sia in grado di operare secondo le modalit\u00e0 programmate.</div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws81\" id=\"cflshid_17268\">Il valore da ammortizzare \u00e8 rappresentato dal valore di iscrizione ridotto del presumibile valore netto di cessione </div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17269\">al <span class=\"_ _a\" id=\"cflshid_17270\"></span>termine <span class=\"_ _c\" id=\"cflshid_17271\"></span>della <span class=\"_ _c\" id=\"cflshid_17272\"></span>sua <span class=\"_ _c\" id=\"cflshid_17273\"></span>vita <span class=\"_ _c\" id=\"cflshid_17274\"></span>utile, <span class=\"_ _c\" id=\"cflshid_17275\"></span>se <span class=\"_ _c\" id=\"cflshid_17276\"></span>significativo <span class=\"_ _a\" id=\"cflshid_17277\"></span>e <span class=\"_ _c\" id=\"cflshid_17278\"></span>ragionevolmente <span class=\"_ _c\" id=\"cflshid_17279\"></span>determinabile. <span class=\"_ _c\" id=\"cflshid_17280\"></span>Eventuali <span class=\"_ _c\" id=\"cflshid_17281\"></span>modifiche <span class=\"_ _c\" id=\"cflshid_17282\"></span>al <span class=\"_ _c\" id=\"cflshid_17283\"></span>piano <span class=\"_ _a\" id=\"cflshid_17284\"></span>di </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws71\" id=\"cflshid_17285\"><span id=\"cflshid_17286\">ammortamento, derivanti da revisione della vita utile dell\u2019asset, del valore residuo ovvero delle modalit\u00e0 di otteni</span><span class=\"ws0\" id=\"cflshid_17287\">-</span></div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17288\">mento dei benefici economici dell\u2019attivit\u00e0, sono rilevate prospetticamente.</div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws99\" id=\"cflshid_17289\">Le migliorie non rimovibili operate su beni condotti in leasing sono ammortizzate lungo la minore tra la vita utile </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17290\">delle migliorie stesse e la durata del leasing.</div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17291\">La stima della vita utile delle principali classi di attivit\u00e0 materiali \u00e8 la seguente:</div><div class=\"t m0 x44 h11 y18b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_17292\">Anni</div><div class=\"t m0 x3 h2 y3bf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17293\"><span id=\"cflshid_17294\">Fabbricati </span><span class=\"_ _17b\" id=\"cflshid_17295\">\u00a0</span><span id=\"cflshid_17296\">33</span></div><div class=\"t m0 x3 h2 y3c0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17297\"><span id=\"cflshid_17298\">(di cui Migliorie su beni di terzi)</span><span class=\"_ _17c\" id=\"cflshid_17299\">\u00a0</span><span class=\"ff6\" id=\"cflshid_17300\">In base alla durata del contratto di affitto</span></div><div class=\"t m0 x3 h2 y3c1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17301\"><span id=\"cflshid_17302\">Impianti e macchinari</span><span class=\"_ _49\" id=\"cflshid_17303\">\u00a0</span><span id=\"cflshid_17304\">8</span></div><div class=\"t m0 x3 h2 y3c2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17305\"><span id=\"cflshid_17306\">Attrezzature industriali e commerciali</span><span class=\"_ _17d\" id=\"cflshid_17307\">\u00a0</span><span id=\"cflshid_17308\">4</span></div><div class=\"t m0 x3 h2 y3c3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17309\"><span id=\"cflshid_17310\">Altri beni</span><span class=\"_ _17e\" id=\"cflshid_17311\">\u00a0</span><span id=\"cflshid_17312\">4-8</span></div><div class=\"t m0 x3 h6 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17313\"><span id=\"cflshid_17314\">Qualora <span class=\"_ _3\" id=\"cflshid_17315\"></span>componenti di <span class=\"_ _0\" id=\"cflshid_17316\"></span>Immobili, impianti <span class=\"_ _0\" id=\"cflshid_17317\"></span>e macchinari <span class=\"_ _0\" id=\"cflshid_17318\"></span>abbiano differenti <span class=\"_ _0\" id=\"cflshid_17319\"></span>vite utili, <span class=\"_ _0\" id=\"cflshid_17320\"></span>tali componenti <span class=\"_ _0\" id=\"cflshid_17321\"></span>sono contabi</span><span class=\"ff1\" id=\"cflshid_17322\">-</span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_17323\">lizzate separatamente. I terreni, sia liberi da costruzioni sia annessi a fabbricati, sono rilevati separatamente e non </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17324\">sono ammortizzati in quanto elementi a vita utile illimitata.</div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17325\">Il valore contabile degli Immobili, <span class=\"_ _a\" id=\"cflshid_17326\"></span>impianti e macchinari \u00e8 sottoposto a <span class=\"_ _a\" id=\"cflshid_17327\"></span>verifica, per rilevarne eventuali perdite di </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws54\" id=\"cflshid_17328\">valore, qualora eventi o cambiamenti di situazione indichino che il valore di carico non possa essere recuperato, </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17329\">seguendo le regole nel seguito descritte. </div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17330\">Il valore contabile di un <span class=\"_ _3\" id=\"cflshid_17331\"></span>elemento di Immobili, impianti e <span class=\"_ _3\" id=\"cflshid_17332\"></span>macchinari ed ogni componente significativo <span class=\"_ _3\" id=\"cflshid_17333\"></span>inizialmente </div>rilevato \u00e8 eliminato al momento della dismissione (cio\u00e8 alla data in cui l\u2019acquirente ne ottiene il controllo) o quand<div class=\"t m0 x3 h6 y3 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17343\"><span id=\"cflshid_17344\">non ci <span class=\"_ _a\" id=\"cflshid_17345\"></span>si attende alcun <span class=\"_ _a\" id=\"cflshid_17346\"></span>beneficio economico <span class=\"_ _a\" id=\"cflshid_17347\"></span>futuro dal <span class=\"_ _a\" id=\"cflshid_17348\"></span>suo utilizzo <span class=\"_ _a\" id=\"cflshid_17349\"></span>o dismissione. L<span class=\"_ _0\" id=\"cflshid_17350\"></span>\u2019utile/perdita che emerge al <span class=\"_ _a\" id=\"cflshid_17351\"></span>mo</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_17352\">-</span></div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17353\">mento dell\u2019eliminazione contabile dell\u2019attivit\u00e0 (calcolato come differenza tra il valore netto <span class=\"_ _3\" id=\"cflshid_17354\"></span>contabile dell\u2019attivit\u00e0 ed </div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 lsc ws0\" id=\"cflshid_17355\">il corrispettivo percepito) \u00e8 rilevato a conto economico quando l\u2019elemento \u00e8 eliminato contabilmente.</div><div class=\"t m0 x3 h9 y73 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17356\">Collezione storica</div><div class=\"t m0 x3 h6 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17357\"><span id=\"cflshid_17358\">La Societ\u00e0 mantiene per <span class=\"_ _a\" id=\"cflshid_17359\"></span>ogni collezione, un capo <span class=\"_ _a\" id=\"cflshid_17360\"></span>per ogni articolo considerato <span class=\"_ _a\" id=\"cflshid_17361\"></span>significativo e vendibile. T<span class=\"_ _0\" id=\"cflshid_17362\"></span>ali pro</span><span class=\"ff1\" id=\"cflshid_17363\">-</span></div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17364\">dotti vengono utilizzati come fonte di ispirazione dall\u2019ufficio stile nella fase di creazione delle nuove collezioni.</div><div class=\"t m0 x3 h7 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17365\">T<span class=\"_ _2\" id=\"cflshid_17366\"></span>ali <span class=\"_ _a\" id=\"cflshid_17367\"></span>beni <span class=\"_ _a\" id=\"cflshid_17368\"></span>sono <span class=\"_ _a\" id=\"cflshid_17369\"></span>classificati <span class=\"_ _a\" id=\"cflshid_17370\"></span>nella <span class=\"_ _a\" id=\"cflshid_17371\"></span>voce <span class=\"_ _a\" id=\"cflshid_17372\"></span>Immobili, <span class=\"_ _a\" id=\"cflshid_17373\"></span>impianti <span class=\"_ _a\" id=\"cflshid_17374\"></span>e <span class=\"_ _a\" id=\"cflshid_17375\"></span>macchinari, sono <span class=\"_ _a\" id=\"cflshid_17376\"></span>iscritti <span class=\"_ _a\" id=\"cflshid_17377\"></span>al <span class=\"_ _a\" id=\"cflshid_17378\"></span>costo <span class=\"_ _a\" id=\"cflshid_17379\"></span>storico <span class=\"_ _a\" id=\"cflshid_17380\"></span>di <span class=\"_ _a\" id=\"cflshid_17381\"></span>produzione </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17382\">e sono ammortizzati in 10 anni.</div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws4c\" id=\"cflshid_17383\"><span id=\"cflshid_17384\">Gli incrementi nel valore di tali beni sono contabilizzati nel conto economico nella voce Incrementi di immobiliz</span><span class=\"ws0\" id=\"cflshid_17385\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17386\">zazioni per lavori interni.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24697": {
   "value": "<div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_17229\">IMMOBILI,<span class=\"_ _0\" id=\"cflshid_17230\"></span> IMPIANTI E<span class=\"_ _3\" id=\"cflshid_17231\"></span> MACCHINARI</div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_17232\">Gli Immobili, impianti e macchinari acquisiti separatamente sono rilevati al costo storico, comprensivo dei costi </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_17233\">accessori direttamente imputabili e necessari alla messa in funzione del bene per l\u2019uso per cui \u00e8 stato acquistato. </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_17234\"><span id=\"cflshid_17235\">T<span class=\"_ _2\" id=\"cflshid_17236\"></span>ale costo include gli oneri per la sostituzione di parte di macchinari ed impianti nel momento in cui sono soste</span><span class=\"ws0\" id=\"cflshid_17237\">-</span></div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17238\">nuti, se conformi ai criteri di rilevazione. </div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_17247\"><span id=\"cflshid_17248\">Con riferimento ai fabbricati, il costo storico \u00e8 rappresentato dal </span><span class=\"ffd\" id=\"cflshid_17249\">fair value</span><span id=\"cflshid_17250\"> determinato alla data di transizione agli </span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 wsac\" id=\"cflshid_17251\">IFRS (1\u00b0 gennaio 2008), come consentito dall\u2019IFRS 1, ed esposto al netto di ammortamenti e eventuali perdite di </div>valore.<div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 wsef\" id=\"cflshid_17253\">Gli Immobili, impianti e macchinari acquisiti attraverso operazioni di aggregazione di imprese sono rilevati al </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17254\">valore equo determinato alla data di acquisizione.</div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws8e\" id=\"cflshid_17255\">I costi per migliorie, ammodernamento e trasformazione delle attivit\u00e0 materiali sono rilevati all\u2019attivo patrimoniale </div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17256\">quando \u00e8 probabile che incrementino i benefici economici futuri attesi dal bene.</div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_17257\">Le spese di manutenzione e riparazione, che non siano suscettibili di valorizzare e/o prolungare la vita residua dei </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17258\">beni, sono spesate nell\u2019esercizio in cui sono sostenute; in caso contrario vengono capitalizzate.</div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_17259\"><span id=\"cflshid_17260\">Gli Immobili, impianti e macchinari sono esposti al netto dei relativi ammortamenti accumulati e di eventuali per</span><span class=\"ws0\" id=\"cflshid_17261\">-</span></div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_17262\">dite di valore determinate secondo le modalit\u00e0 descritte nel seguito. L<span class=\"_ _2\" id=\"cflshid_17263\"></span>\u2019ammortamento \u00e8 calcolato in quote costanti </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws4e\" id=\"cflshid_17264\">in base alla vita utile stimata del bene per l\u2019impresa, intesa come la stima del periodo in cui l\u2019attivit\u00e0 sar\u00e0 utilizzata. </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_17265\">L<span class=\"_ _2\" id=\"cflshid_17266\"></span>\u2019ammortamento delle attivit\u00e0 materiali ha inizio quando il bene \u00e8 pronto all\u2019uso, ossia quando \u00e8 nel luogo e nelle </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17267\">condizioni necessari perch\u00e9 sia in grado di operare secondo le modalit\u00e0 programmate.</div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws81\" id=\"cflshid_17268\">Il valore da ammortizzare \u00e8 rappresentato dal valore di iscrizione ridotto del presumibile valore netto di cessione </div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17269\">al <span class=\"_ _a\" id=\"cflshid_17270\"></span>termine <span class=\"_ _c\" id=\"cflshid_17271\"></span>della <span class=\"_ _c\" id=\"cflshid_17272\"></span>sua <span class=\"_ _c\" id=\"cflshid_17273\"></span>vita <span class=\"_ _c\" id=\"cflshid_17274\"></span>utile, <span class=\"_ _c\" id=\"cflshid_17275\"></span>se <span class=\"_ _c\" id=\"cflshid_17276\"></span>significativo <span class=\"_ _a\" id=\"cflshid_17277\"></span>e <span class=\"_ _c\" id=\"cflshid_17278\"></span>ragionevolmente <span class=\"_ _c\" id=\"cflshid_17279\"></span>determinabile. <span class=\"_ _c\" id=\"cflshid_17280\"></span>Eventuali <span class=\"_ _c\" id=\"cflshid_17281\"></span>modifiche <span class=\"_ _c\" id=\"cflshid_17282\"></span>al <span class=\"_ _c\" id=\"cflshid_17283\"></span>piano <span class=\"_ _a\" id=\"cflshid_17284\"></span>di </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws71\" id=\"cflshid_17285\"><span id=\"cflshid_17286\">ammortamento, derivanti da revisione della vita utile dell\u2019asset, del valore residuo ovvero delle modalit\u00e0 di otteni</span><span class=\"ws0\" id=\"cflshid_17287\">-</span></div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17288\">mento dei benefici economici dell\u2019attivit\u00e0, sono rilevate prospetticamente.</div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws99\" id=\"cflshid_17289\">Le migliorie non rimovibili operate su beni condotti in leasing sono ammortizzate lungo la minore tra la vita utile </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17290\">delle migliorie stesse e la durata del leasing.</div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17291\">La stima della vita utile delle principali classi di attivit\u00e0 materiali \u00e8 la seguente:</div><div class=\"t m0 x44 h11 y18b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_17292\">Anni</div><div class=\"t m0 x3 h2 y3bf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17293\"><span id=\"cflshid_17294\">Fabbricati </span><span class=\"_ _17b\" id=\"cflshid_17295\">\u00a0</span><span id=\"cflshid_17296\">33</span></div><div class=\"t m0 x3 h2 y3c0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17297\"><span id=\"cflshid_17298\">(di cui Migliorie su beni di terzi)</span><span class=\"_ _17c\" id=\"cflshid_17299\">\u00a0</span><span class=\"ff6\" id=\"cflshid_17300\">In base alla durata del contratto di affitto</span></div><div class=\"t m0 x3 h2 y3c1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17301\"><span id=\"cflshid_17302\">Impianti e macchinari</span><span class=\"_ _49\" id=\"cflshid_17303\">\u00a0</span><span id=\"cflshid_17304\">8</span></div><div class=\"t m0 x3 h2 y3c2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17305\"><span id=\"cflshid_17306\">Attrezzature industriali e commerciali</span><span class=\"_ _17d\" id=\"cflshid_17307\">\u00a0</span><span id=\"cflshid_17308\">4</span></div><div class=\"t m0 x3 h2 y3c3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17309\"><span id=\"cflshid_17310\">Altri beni</span><span class=\"_ _17e\" id=\"cflshid_17311\">\u00a0</span><span id=\"cflshid_17312\">4-8</span></div><div class=\"t m0 x3 h6 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17313\"><span id=\"cflshid_17314\">Qualora <span class=\"_ _3\" id=\"cflshid_17315\"></span>componenti di <span class=\"_ _0\" id=\"cflshid_17316\"></span>Immobili, impianti <span class=\"_ _0\" id=\"cflshid_17317\"></span>e macchinari <span class=\"_ _0\" id=\"cflshid_17318\"></span>abbiano differenti <span class=\"_ _0\" id=\"cflshid_17319\"></span>vite utili, <span class=\"_ _0\" id=\"cflshid_17320\"></span>tali componenti <span class=\"_ _0\" id=\"cflshid_17321\"></span>sono contabi</span><span class=\"ff1\" id=\"cflshid_17322\">-</span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_17323\">lizzate separatamente. I terreni, sia liberi da costruzioni sia annessi a fabbricati, sono rilevati separatamente e non </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17324\">sono ammortizzati in quanto elementi a vita utile illimitata.</div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17325\">Il valore contabile degli Immobili, <span class=\"_ _a\" id=\"cflshid_17326\"></span>impianti e macchinari \u00e8 sottoposto a <span class=\"_ _a\" id=\"cflshid_17327\"></span>verifica, per rilevarne eventuali perdite di </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws54\" id=\"cflshid_17328\">valore, qualora eventi o cambiamenti di situazione indichino che il valore di carico non possa essere recuperato, </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17329\">seguendo le regole nel seguito descritte. </div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17330\">Il valore contabile di un <span class=\"_ _3\" id=\"cflshid_17331\"></span>elemento di Immobili, impianti e <span class=\"_ _3\" id=\"cflshid_17332\"></span>macchinari ed ogni componente significativo <span class=\"_ _3\" id=\"cflshid_17333\"></span>inizialmente </div>rilevato \u00e8 eliminato al momento della dismissione (cio\u00e8 alla data in cui l\u2019acquirente ne ottiene il controllo) o quando<div class=\"t m0 x3 h6 y3 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17343\"><span id=\"cflshid_17344\">non ci <span class=\"_ _a\" id=\"cflshid_17345\"></span>si attende alcun <span class=\"_ _a\" id=\"cflshid_17346\"></span>beneficio economico <span class=\"_ _a\" id=\"cflshid_17347\"></span>futuro dal <span class=\"_ _a\" id=\"cflshid_17348\"></span>suo utilizzo <span class=\"_ _a\" id=\"cflshid_17349\"></span>o dismissione. L<span class=\"_ _0\" id=\"cflshid_17350\"></span>\u2019utile/perdita che emerge al <span class=\"_ _a\" id=\"cflshid_17351\"></span>mo</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_17352\">-</span></div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17353\">mento dell\u2019eliminazione contabile dell\u2019attivit\u00e0 (calcolato come differenza tra il valore netto <span class=\"_ _3\" id=\"cflshid_17354\"></span>contabile dell\u2019attivit\u00e0 ed </div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 lsc ws0\" id=\"cflshid_17355\">il corrispettivo percepito) \u00e8 rilevato a conto economico quando l\u2019elemento \u00e8 eliminato contabilmente.</div><div class=\"t m0 x3 h9 y73 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17356\">Collezione storica</div><div class=\"t m0 x3 h6 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17357\"><span id=\"cflshid_17358\">La Societ\u00e0 mantiene per <span class=\"_ _a\" id=\"cflshid_17359\"></span>ogni collezione, un capo <span class=\"_ _a\" id=\"cflshid_17360\"></span>per ogni articolo considerato <span class=\"_ _a\" id=\"cflshid_17361\"></span>significativo e vendibile. T<span class=\"_ _0\" id=\"cflshid_17362\"></span>ali pro</span><span class=\"ff1\" id=\"cflshid_17363\">-</span></div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17364\">dotti vengono utilizzati come fonte di ispirazione dall\u2019ufficio stile nella fase di creazione delle nuove collezioni.</div><div class=\"t m0 x3 h7 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17365\">T<span class=\"_ _2\" id=\"cflshid_17366\"></span>ali <span class=\"_ _a\" id=\"cflshid_17367\"></span>beni <span class=\"_ _a\" id=\"cflshid_17368\"></span>sono <span class=\"_ _a\" id=\"cflshid_17369\"></span>classificati <span class=\"_ _a\" id=\"cflshid_17370\"></span>nella <span class=\"_ _a\" id=\"cflshid_17371\"></span>voce <span class=\"_ _a\" id=\"cflshid_17372\"></span>Immobili, <span class=\"_ _a\" id=\"cflshid_17373\"></span>impianti <span class=\"_ _a\" id=\"cflshid_17374\"></span>e <span class=\"_ _a\" id=\"cflshid_17375\"></span>macchinari, sono <span class=\"_ _a\" id=\"cflshid_17376\"></span>iscritti <span class=\"_ _a\" id=\"cflshid_17377\"></span>al <span class=\"_ _a\" id=\"cflshid_17378\"></span>costo <span class=\"_ _a\" id=\"cflshid_17379\"></span>storico <span class=\"_ _a\" id=\"cflshid_17380\"></span>di <span class=\"_ _a\" id=\"cflshid_17381\"></span>produzione </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17382\">e sono ammortizzati in 10 anni.</div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws4c\" id=\"cflshid_17383\"><span id=\"cflshid_17384\">Gli incrementi nel valore di tali beni sono contabilizzati nel conto economico nella voce Incrementi di immobiliz</span><span class=\"ws0\" id=\"cflshid_17385\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17386\">zazioni per lavori interni.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24696": {
   "value": "<div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_17229\">IMMOBILI,<span class=\"_ _0\" id=\"cflshid_17230\"></span> IMPIANTI E<span class=\"_ _3\" id=\"cflshid_17231\"></span> MACCHINARI</div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_17232\">Gli Immobili, impianti e macchinari acquisiti separatamente sono rilevati al costo storico, comprensivo dei costi </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_17233\">accessori direttamente imputabili e necessari alla messa in funzione del bene per l\u2019uso per cui \u00e8 stato acquistato. </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_17234\"><span id=\"cflshid_17235\">T<span class=\"_ _2\" id=\"cflshid_17236\"></span>ale costo include gli oneri per la sostituzione di parte di macchinari ed impianti nel momento in cui sono soste</span><span class=\"ws0\" id=\"cflshid_17237\">-</span></div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17238\">nuti, se conformi ai criteri di rilevazione. </div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_17247\"><span id=\"cflshid_17248\">Con riferimento ai fabbricati, il costo storico \u00e8 rappresentato dal </span><span class=\"ffd\" id=\"cflshid_17249\">fair value</span><span id=\"cflshid_17250\"> determinato alla data di transizione agli </span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 wsac\" id=\"cflshid_17251\">IFRS (1\u00b0 gennaio 2008), come consentito dall\u2019IFRS 1, ed esposto al netto di ammortamenti e eventuali perdite di </div>valore.<div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 wsef\" id=\"cflshid_17253\">Gli Immobili, impianti e macchinari acquisiti attraverso operazioni di aggregazione di imprese sono rilevati al </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17254\">valore equo determinato alla data di acquisizione.</div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws8e\" id=\"cflshid_17255\">I costi per migliorie, ammodernamento e trasformazione delle attivit\u00e0 materiali sono rilevati all\u2019attivo patrimoniale </div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17256\">quando \u00e8 probabile che incrementino i benefici economici futuri attesi dal bene.</div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_17257\">Le spese di manutenzione e riparazione, che non siano suscettibili di valorizzare e/o prolungare la vita residua dei </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17258\">beni, sono spesate nell\u2019esercizio in cui sono sostenute; in caso contrario vengono capitalizzate.</div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_17259\"><span id=\"cflshid_17260\">Gli Immobili, impianti e macchinari sono esposti al netto dei relativi ammortamenti accumulati e di eventuali per</span><span class=\"ws0\" id=\"cflshid_17261\">-</span></div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_17262\">dite di valore determinate secondo le modalit\u00e0 descritte nel seguito. L<span class=\"_ _2\" id=\"cflshid_17263\"></span>\u2019ammortamento \u00e8 calcolato in quote costanti </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws4e\" id=\"cflshid_17264\">in base alla vita utile stimata del bene per l\u2019impresa, intesa come la stima del periodo in cui l\u2019attivit\u00e0 sar\u00e0 utilizzata. </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_17265\">L<span class=\"_ _2\" id=\"cflshid_17266\"></span>\u2019ammortamento delle attivit\u00e0 materiali ha inizio quando il bene \u00e8 pronto all\u2019uso, ossia quando \u00e8 nel luogo e nelle </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17267\">condizioni necessari perch\u00e9 sia in grado di operare secondo le modalit\u00e0 programmate.</div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws81\" id=\"cflshid_17268\">Il valore da ammortizzare \u00e8 rappresentato dal valore di iscrizione ridotto del presumibile valore netto di cessione </div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17269\">al <span class=\"_ _a\" id=\"cflshid_17270\"></span>termine <span class=\"_ _c\" id=\"cflshid_17271\"></span>della <span class=\"_ _c\" id=\"cflshid_17272\"></span>sua <span class=\"_ _c\" id=\"cflshid_17273\"></span>vita <span class=\"_ _c\" id=\"cflshid_17274\"></span>utile, <span class=\"_ _c\" id=\"cflshid_17275\"></span>se <span class=\"_ _c\" id=\"cflshid_17276\"></span>significativo <span class=\"_ _a\" id=\"cflshid_17277\"></span>e <span class=\"_ _c\" id=\"cflshid_17278\"></span>ragionevolmente <span class=\"_ _c\" id=\"cflshid_17279\"></span>determinabile. <span class=\"_ _c\" id=\"cflshid_17280\"></span>Eventuali <span class=\"_ _c\" id=\"cflshid_17281\"></span>modifiche <span class=\"_ _c\" id=\"cflshid_17282\"></span>al <span class=\"_ _c\" id=\"cflshid_17283\"></span>piano <span class=\"_ _a\" id=\"cflshid_17284\"></span>di </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws71\" id=\"cflshid_17285\"><span id=\"cflshid_17286\">ammortamento, derivanti da revisione della vita utile dell\u2019asset, del valore residuo ovvero delle modalit\u00e0 di otteni</span><span class=\"ws0\" id=\"cflshid_17287\">-</span></div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17288\">mento dei benefici economici dell\u2019attivit\u00e0, sono rilevate prospetticamente.</div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws99\" id=\"cflshid_17289\">Le migliorie non rimovibili operate su beni condotti in leasing sono ammortizzate lungo la minore tra la vita utile </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17290\">delle migliorie stesse e la durata del leasing.</div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17291\">La stima della vita utile delle principali classi di attivit\u00e0 materiali \u00e8 la seguente:</div><div class=\"t m0 x44 h11 y18b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_17292\">Anni</div><div class=\"t m0 x3 h2 y3bf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17293\"><span id=\"cflshid_17294\">Fabbricati </span><span class=\"_ _17b\" id=\"cflshid_17295\">\u00a0</span><span id=\"cflshid_17296\">33</span></div><div class=\"t m0 x3 h2 y3c0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17297\"><span id=\"cflshid_17298\">(di cui Migliorie su beni di terzi)</span><span class=\"_ _17c\" id=\"cflshid_17299\">\u00a0</span><span class=\"ff6\" id=\"cflshid_17300\">In base alla durata del contratto di affitto</span></div><div class=\"t m0 x3 h2 y3c1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17301\"><span id=\"cflshid_17302\">Impianti e macchinari</span><span class=\"_ _49\" id=\"cflshid_17303\">\u00a0</span><span id=\"cflshid_17304\">8</span></div><div class=\"t m0 x3 h2 y3c2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17305\"><span id=\"cflshid_17306\">Attrezzature industriali e commerciali</span><span class=\"_ _17d\" id=\"cflshid_17307\">\u00a0</span><span id=\"cflshid_17308\">4</span></div><div class=\"t m0 x3 h2 y3c3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_17309\"><span id=\"cflshid_17310\">Altri beni</span><span class=\"_ _17e\" id=\"cflshid_17311\">\u00a0</span><span id=\"cflshid_17312\">4-8</span></div><div class=\"t m0 x3 h6 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17313\"><span id=\"cflshid_17314\">Qualora <span class=\"_ _3\" id=\"cflshid_17315\"></span>componenti di <span class=\"_ _0\" id=\"cflshid_17316\"></span>Immobili, impianti <span class=\"_ _0\" id=\"cflshid_17317\"></span>e macchinari <span class=\"_ _0\" id=\"cflshid_17318\"></span>abbiano differenti <span class=\"_ _0\" id=\"cflshid_17319\"></span>vite utili, <span class=\"_ _0\" id=\"cflshid_17320\"></span>tali componenti <span class=\"_ _0\" id=\"cflshid_17321\"></span>sono contabi</span><span class=\"ff1\" id=\"cflshid_17322\">-</span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_17323\">lizzate separatamente. I terreni, sia liberi da costruzioni sia annessi a fabbricati, sono rilevati separatamente e non </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17324\">sono ammortizzati in quanto elementi a vita utile illimitata.</div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17325\">Il valore contabile degli Immobili, <span class=\"_ _a\" id=\"cflshid_17326\"></span>impianti e macchinari \u00e8 sottoposto a <span class=\"_ _a\" id=\"cflshid_17327\"></span>verifica, per rilevarne eventuali perdite di </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws54\" id=\"cflshid_17328\">valore, qualora eventi o cambiamenti di situazione indichino che il valore di carico non possa essere recuperato, </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17329\">seguendo le regole nel seguito descritte. </div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17330\">Il valore contabile di un <span class=\"_ _3\" id=\"cflshid_17331\"></span>elemento di Immobili, impianti e <span class=\"_ _3\" id=\"cflshid_17332\"></span>macchinari ed ogni componente significativo <span class=\"_ _3\" id=\"cflshid_17333\"></span>inizialmente </div>rilevato \u00e8 eliminato al momento della dismissione (cio\u00e8 alla data in cui l\u2019acquirente ne ottiene il controllo) o quando<div class=\"t m0 x3 h6 y3 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17343\"><span id=\"cflshid_17344\">non ci <span class=\"_ _a\" id=\"cflshid_17345\"></span>si attende alcun <span class=\"_ _a\" id=\"cflshid_17346\"></span>beneficio economico <span class=\"_ _a\" id=\"cflshid_17347\"></span>futuro dal <span class=\"_ _a\" id=\"cflshid_17348\"></span>suo utilizzo <span class=\"_ _a\" id=\"cflshid_17349\"></span>o dismissione. L<span class=\"_ _0\" id=\"cflshid_17350\"></span>\u2019utile/perdita che emerge al <span class=\"_ _a\" id=\"cflshid_17351\"></span>mo</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_17352\">-</span></div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_17353\">mento dell\u2019eliminazione contabile dell\u2019attivit\u00e0 (calcolato come differenza tra il valore netto <span class=\"_ _3\" id=\"cflshid_17354\"></span>contabile dell\u2019attivit\u00e0 ed </div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 lsc ws0\" id=\"cflshid_17355\">il corrispettivo percepito) \u00e8 rilevato a conto economico quando l\u2019elemento \u00e8 eliminato contabilmente.</div><div class=\"t m0 x3 h9 y73 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17356\">Collezione storica</div><div class=\"t m0 x3 h6 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17357\"><span id=\"cflshid_17358\">La Societ\u00e0 mantiene per <span class=\"_ _a\" id=\"cflshid_17359\"></span>ogni collezione, un capo <span class=\"_ _a\" id=\"cflshid_17360\"></span>per ogni articolo considerato <span class=\"_ _a\" id=\"cflshid_17361\"></span>significativo e vendibile. T<span class=\"_ _0\" id=\"cflshid_17362\"></span>ali pro</span><span class=\"ff1\" id=\"cflshid_17363\">-</span></div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17364\">dotti vengono utilizzati come fonte di ispirazione dall\u2019ufficio stile nella fase di creazione delle nuove collezioni.</div><div class=\"t m0 x3 h7 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17365\">T<span class=\"_ _2\" id=\"cflshid_17366\"></span>ali <span class=\"_ _a\" id=\"cflshid_17367\"></span>beni <span class=\"_ _a\" id=\"cflshid_17368\"></span>sono <span class=\"_ _a\" id=\"cflshid_17369\"></span>classificati <span class=\"_ _a\" id=\"cflshid_17370\"></span>nella <span class=\"_ _a\" id=\"cflshid_17371\"></span>voce <span class=\"_ _a\" id=\"cflshid_17372\"></span>Immobili, <span class=\"_ _a\" id=\"cflshid_17373\"></span>impianti <span class=\"_ _a\" id=\"cflshid_17374\"></span>e <span class=\"_ _a\" id=\"cflshid_17375\"></span>macchinari, sono <span class=\"_ _a\" id=\"cflshid_17376\"></span>iscritti <span class=\"_ _a\" id=\"cflshid_17377\"></span>al <span class=\"_ _a\" id=\"cflshid_17378\"></span>costo <span class=\"_ _a\" id=\"cflshid_17379\"></span>storico <span class=\"_ _a\" id=\"cflshid_17380\"></span>di <span class=\"_ _a\" id=\"cflshid_17381\"></span>produzione </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17382\">e sono ammortizzati in 10 anni.</div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws4c\" id=\"cflshid_17383\"><span id=\"cflshid_17384\">Gli incrementi nel valore di tali beni sono contabilizzati nel conto economico nella voce Incrementi di immobiliz</span><span class=\"ws0\" id=\"cflshid_17385\">-</span></div>zazioni per lavori interni",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24702": {
   "value": "<div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_17387\">INVESTIMENTI IMMOBILIARI</div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17388\"><span id=\"cflshid_17389\">Le </span><span class=\"_ _4\" id=\"cflshid_17390\">\u00a0</span><span id=\"cflshid_17391\">attivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_17392\">\u00a0</span><span id=\"cflshid_17393\">materiali </span><span class=\"_ _7\" id=\"cflshid_17394\">\u00a0</span><span id=\"cflshid_17395\">detenute </span><span class=\"_ _4\" id=\"cflshid_17396\">\u00a0</span><span id=\"cflshid_17397\">a </span><span class=\"_ _7\" id=\"cflshid_17398\">\u00a0</span><span id=\"cflshid_17399\">fini </span><span class=\"_ _4\" id=\"cflshid_17400\">\u00a0</span><span id=\"cflshid_17401\">di </span><span class=\"_ _7\" id=\"cflshid_17402\">\u00a0</span><span id=\"cflshid_17403\">reddito </span><span class=\"_ _4\" id=\"cflshid_17404\">\u00a0</span><span id=\"cflshid_17405\">e </span><span class=\"_ _7\" id=\"cflshid_17406\">\u00a0</span><span id=\"cflshid_17407\">non </span><span class=\"_ _4\" id=\"cflshid_17408\">\u00a0</span><span id=\"cflshid_17409\">a </span><span class=\"_ _7\" id=\"cflshid_17410\">\u00a0</span><span id=\"cflshid_17411\">uso </span><span class=\"_ _4\" id=\"cflshid_17412\">\u00a0</span><span id=\"cflshid_17413\">strumentale </span><span class=\"_ _7\" id=\"cflshid_17414\">\u00a0</span><span id=\"cflshid_17415\">sono </span><span class=\"_ _4\" id=\"cflshid_17416\">\u00a0</span><span id=\"cflshid_17417\">classificate </span><span class=\"_ _4\" id=\"cflshid_17418\">\u00a0</span><span id=\"cflshid_17419\">in </span><span class=\"_ _7\" id=\"cflshid_17420\">\u00a0</span><span id=\"cflshid_17421\">un\u2019apposita </span><span class=\"_ _4\" id=\"cflshid_17422\">\u00a0</span><span id=\"cflshid_17423\">classe </span></div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws79\" id=\"cflshid_17424\">denominata Investimenti immobiliari, secondo lo IAS 40, e sono contabilizzate al costo. Le attivit\u00e0 rientranti in </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 wsaa\" id=\"cflshid_17425\">tali fattispecie consistono in terreni e/o fabbricati (o parti di fabbricati) detenuti dal proprietario o dal locatario </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17426\">nell\u2019ambito di un contratto di locazione finanziaria o operativa al fine di concederli in locazione.</div><div class=\"t m0 x3 h6 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17427\"><span id=\"cflshid_17428\">T<span class=\"_ _2\" id=\"cflshid_17429\"></span>ali tipologie di <span class=\"_ _0\" id=\"cflshid_17430\"></span>immobili sono <span class=\"_ _3\" id=\"cflshid_17431\"></span>classificate separatamente <span class=\"_ _0\" id=\"cflshid_17432\"></span>dagli altri <span class=\"_ _3\" id=\"cflshid_17433\"></span>beni immobili <span class=\"_ _0\" id=\"cflshid_17434\"></span>posseduti. Gli <span class=\"_ _3\" id=\"cflshid_17435\"></span>investimenti im</span><span class=\"ff1\" id=\"cflshid_17436\">-</span></div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws7e\" id=\"cflshid_17437\">mobiliari sono esposti al netto dei relativi ammortamenti accumulati e di eventuali perdite di valore. La vita utile </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17438\">degli investimenti immobiliari del Gruppo \u00e8 di 33 anni.</div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17439\">Il valore contabile degli <span class=\"_ _a\" id=\"cflshid_17440\"></span>investimenti immobiliari \u00e8 sottoposto <span class=\"_ _a\" id=\"cflshid_17441\"></span>a verifica, per rilevarne <span class=\"_ _a\" id=\"cflshid_17442\"></span>eventuali perdite di valore, </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws80\" id=\"cflshid_17443\">qualora eventi o cambiamenti di situazione indichino che il valore di carico non possa essere recuperato. Le perdite </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17444\">di <span class=\"_ _3\" id=\"cflshid_17445\"></span>valore <span class=\"_ _3\" id=\"cflshid_17446\"></span>sono contabilizzate <span class=\"_ _0\" id=\"cflshid_17447\"></span>nel <span class=\"_ _3\" id=\"cflshid_17448\"></span>conto economico <span class=\"_ _0\" id=\"cflshid_17449\"></span>nella <span class=\"_ _3\" id=\"cflshid_17450\"></span>voce rettifiche <span class=\"_ _0\" id=\"cflshid_17451\"></span>di <span class=\"_ _3\" id=\"cflshid_17452\"></span>valore di <span class=\"_ _0\" id=\"cflshid_17453\"></span>attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_17454\"></span>ed altri <span class=\"_ _0\" id=\"cflshid_17455\"></span>accantonamenti. </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17456\">T<span class=\"_ _2\" id=\"cflshid_17457\"></span>ali perdite di valore sono ripristinate nel caso in cui vengano meno i motivi che le hanno generate.</div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws72\" id=\"cflshid_17458\">Gli investimenti immobiliari sono eliminati dal bilancio quando sono ceduti (cio\u00e8 alla data in cui l\u2019acquirente ne </div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17459\">ottiene <span class=\"_ _c\" id=\"cflshid_17460\"></span>il <span class=\"_ _d\" id=\"cflshid_17461\"></span>controllo) <span class=\"_ _c\" id=\"cflshid_17462\"></span>o <span class=\"_ _d\" id=\"cflshid_17463\"></span>quando <span class=\"_ _c\" id=\"cflshid_17464\"></span>l\u2019investimento <span class=\"_ _d\" id=\"cflshid_17465\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_17466\"></span>durevolmente <span class=\"_ _d\" id=\"cflshid_17467\"></span>inutilizzabile <span class=\"_ _c\" id=\"cflshid_17468\"></span>e <span class=\"_ _d\" id=\"cflshid_17469\"></span>non <span class=\"_ _d\" id=\"cflshid_17470\"></span>sono <span class=\"_ _c\" id=\"cflshid_17471\"></span>attesi <span class=\"_ _d\" id=\"cflshid_17472\"></span>benefici <span class=\"_ _c\" id=\"cflshid_17473\"></span>economici </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 wseb\" id=\"cflshid_17474\">futuri dalla sua cessione. L<span class=\"_ _2\" id=\"cflshid_17475\"></span>\u2019ammontare del corrispettivo da considerare per la determinazione dell\u2019utile o della </div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_17476\">perdita derivante dalla cancellazione di un investimento immobiliare \u00e8 determinato in conformit\u00e0 ai requisiti per </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17477\">la determinazione del prezzo dell\u2019operazione nell\u2019IFRS 15.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24701": {
   "value": "<div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_17478\">A<span class=\"_ _1\" id=\"cflshid_17479\"></span>TTIVIT\u00c0 NON CORRENTI<span class=\"_ _0\" id=\"cflshid_17480\"></span> POSSEDUTE PER LA<span class=\"_ _2\" id=\"cflshid_17481\"></span> VENDIT<span class=\"_ _2\" id=\"cflshid_17482\"></span>A</div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17483\">Le attivit\u00e0 non correnti possedute per la vendita sono classificate come tali qualora il valore contabile <span class=\"_ _3\" id=\"cflshid_17484\"></span>dell\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17485\">stessa <span class=\"_ _3\" id=\"cflshid_17486\"></span>sar\u00e0 <span class=\"_ _3\" id=\"cflshid_17487\"></span>recuperato <span class=\"_ _3\" id=\"cflshid_17488\"></span>principalmente con <span class=\"_ _0\" id=\"cflshid_17489\"></span>un\u2019operazione <span class=\"_ _3\" id=\"cflshid_17490\"></span>di vendita <span class=\"_ _0\" id=\"cflshid_17491\"></span>anzich\u00e9 <span class=\"_ _3\" id=\"cflshid_17492\"></span>con il <span class=\"_ _0\" id=\"cflshid_17493\"></span>suo <span class=\"_ _3\" id=\"cflshid_17494\"></span>uso continuativo. <span class=\"_ _0\" id=\"cflshid_17495\"></span>Perch\u00e9 <span class=\"_ _3\" id=\"cflshid_17496\"></span>ci\u00f2 </div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17497\"><span id=\"cflshid_17498\">si verifichi, <span class=\"_ _0\" id=\"cflshid_17499\"></span>l\u2019attivit\u00e0 deve <span class=\"_ _3\" id=\"cflshid_17500\"></span>essere disponibile <span class=\"_ _0\" id=\"cflshid_17501\"></span>per la <span class=\"_ _3\" id=\"cflshid_17502\"></span>vendita immediata <span class=\"_ _0\" id=\"cflshid_17503\"></span>nella sua condizione <span class=\"_ _0\" id=\"cflshid_17504\"></span>attuale, soggetta <span class=\"_ _3\" id=\"cflshid_17505\"></span>a con</span><span class=\"ff1\" id=\"cflshid_17506\">-</span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17507\">dizioni, che sono d\u2019uso e consuetudine, per la vendita di tali attivit\u00e0 e la vendita deve essere altamente probabile.</div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws4c\" id=\"cflshid_17508\">Le attivit\u00e0 non correnti possedute per la vendita sono valutate, al momento della rilevazione iniziale, al minore tra </div><div class=\"t m0 x3 h6 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17509\"><span id=\"cflshid_17510\">il valore <span class=\"_ _a\" id=\"cflshid_17511\"></span>contabile \u2013 se <span class=\"_ _a\" id=\"cflshid_17512\"></span>non fosse <span class=\"_ _a\" id=\"cflshid_17513\"></span>stata classificata <span class=\"_ _a\" id=\"cflshid_17514\"></span>come posseduta <span class=\"_ _a\" id=\"cflshid_17515\"></span>per la <span class=\"_ _a\" id=\"cflshid_17516\"></span>vendita \u2013 e <span class=\"_ _a\" id=\"cflshid_17517\"></span>il </span><span class=\"ffd ws6f\" id=\"cflshid_17518\"><span id=\"cflshid_17519\">fair value</span><span class=\"ff1\" id=\"cflshid_17520\"> (valore equo) al </span></span></div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17521\">netto dei costi di vendita.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24700": {
   "value": "<div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_17478\">A<span class=\"_ _1\" id=\"cflshid_17479\"></span>TTIVIT\u00c0 NON CORRENTI<span class=\"_ _0\" id=\"cflshid_17480\"></span> POSSEDUTE PER LA<span class=\"_ _2\" id=\"cflshid_17481\"></span> VENDIT<span class=\"_ _2\" id=\"cflshid_17482\"></span>A</div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17483\">Le attivit\u00e0 non correnti possedute per la vendita sono classificate come tali qualora il valore contabile <span class=\"_ _3\" id=\"cflshid_17484\"></span>dell\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17485\">stessa <span class=\"_ _3\" id=\"cflshid_17486\"></span>sar\u00e0 <span class=\"_ _3\" id=\"cflshid_17487\"></span>recuperato <span class=\"_ _3\" id=\"cflshid_17488\"></span>principalmente con <span class=\"_ _0\" id=\"cflshid_17489\"></span>un\u2019operazione <span class=\"_ _3\" id=\"cflshid_17490\"></span>di vendita <span class=\"_ _0\" id=\"cflshid_17491\"></span>anzich\u00e9 <span class=\"_ _3\" id=\"cflshid_17492\"></span>con il <span class=\"_ _0\" id=\"cflshid_17493\"></span>suo <span class=\"_ _3\" id=\"cflshid_17494\"></span>uso continuativo. <span class=\"_ _0\" id=\"cflshid_17495\"></span>Perch\u00e9 <span class=\"_ _3\" id=\"cflshid_17496\"></span>ci\u00f2 </div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17497\"><span id=\"cflshid_17498\">si verifichi, <span class=\"_ _0\" id=\"cflshid_17499\"></span>l\u2019attivit\u00e0 deve <span class=\"_ _3\" id=\"cflshid_17500\"></span>essere disponibile <span class=\"_ _0\" id=\"cflshid_17501\"></span>per la <span class=\"_ _3\" id=\"cflshid_17502\"></span>vendita immediata <span class=\"_ _0\" id=\"cflshid_17503\"></span>nella sua condizione <span class=\"_ _0\" id=\"cflshid_17504\"></span>attuale, soggetta <span class=\"_ _3\" id=\"cflshid_17505\"></span>a con</span><span class=\"ff1\" id=\"cflshid_17506\">-</span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17507\">dizioni, che sono d\u2019uso e consuetudine, per la vendita di tali attivit\u00e0 e la vendita deve essere altamente probabile.</div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws4c\" id=\"cflshid_17508\">Le attivit\u00e0 non correnti possedute per la vendita sono valutate, al momento della rilevazione iniziale, al minore tra </div><div class=\"t m0 x3 h6 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17509\"><span id=\"cflshid_17510\">il valore <span class=\"_ _a\" id=\"cflshid_17511\"></span>contabile \u2013 se <span class=\"_ _a\" id=\"cflshid_17512\"></span>non fosse <span class=\"_ _a\" id=\"cflshid_17513\"></span>stata classificata <span class=\"_ _a\" id=\"cflshid_17514\"></span>come posseduta <span class=\"_ _a\" id=\"cflshid_17515\"></span>per la <span class=\"_ _a\" id=\"cflshid_17516\"></span>vendita \u2013 e <span class=\"_ _a\" id=\"cflshid_17517\"></span>il </span><span class=\"ffd ws6f\" id=\"cflshid_17518\"><span id=\"cflshid_17519\">fair value</span><span class=\"ff1\" id=\"cflshid_17520\"> (valore equo) al </span></span></div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17521\">netto dei costi di vendita.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24703": {
   "value": "<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 ws90\" id=\"cflshid_17530\">LEASING</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wsd4\" id=\"cflshid_17531\">Il Gruppo valuta all\u2019atto della sottoscrizione di un contratto se \u00e8, o contiene, un leasing. In altri termini, se il </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17532\">contratto <span class=\"_ _a\" id=\"cflshid_17533\"></span>conferisce <span class=\"_ _a\" id=\"cflshid_17534\"></span>il <span class=\"_ _a\" id=\"cflshid_17535\"></span>diritto <span class=\"_ _a\" id=\"cflshid_17536\"></span>di <span class=\"_ _a\" id=\"cflshid_17537\"></span>controllare <span class=\"_ _a\" id=\"cflshid_17538\"></span>l\u2019uso <span class=\"_ _a\" id=\"cflshid_17539\"></span>di <span class=\"_ _a\" id=\"cflshid_17540\"></span>un <span class=\"_ _a\" id=\"cflshid_17541\"></span>bene identificato <span class=\"_ _a\" id=\"cflshid_17542\"></span>per <span class=\"_ _a\" id=\"cflshid_17543\"></span>un <span class=\"_ _a\" id=\"cflshid_17544\"></span>periodo <span class=\"_ _a\" id=\"cflshid_17545\"></span>di <span class=\"_ _a\" id=\"cflshid_17546\"></span>tempo <span class=\"_ _a\" id=\"cflshid_17547\"></span>in <span class=\"_ _a\" id=\"cflshid_17548\"></span>cambio <span class=\"_ _a\" id=\"cflshid_17549\"></span>di <span class=\"_ _a\" id=\"cflshid_17550\"></span>un </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 ws68\" id=\"cflshid_17551\"><span id=\"cflshid_17552\">corrispettivo; tale diritto sussiste se il contratto attribuisce al locatario il diritto di dirigere l\u2019asset e ottenere sostan</span><span class=\"ws0\" id=\"cflshid_17553\">-</span></div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17554\">zialmente tutti i benefici economici derivanti dal suo utilizzo.</div><div class=\"t m0 x3 h9 y50 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17555\">Il Gruppo in veste di locatario</div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws45\" id=\"cflshid_17556\">Il Gruppo adotta un unico modello di riconoscimento e misurazione per tutti i leasing, eccetto per i leasing di breve </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws3b\" id=\"cflshid_17557\">termine ed i leasing di beni di modico valore. Il Gruppo riconosce le passivit\u00e0 relative ai pagamenti del leasing e </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17558\">l\u2019attivit\u00e0 per diritto d\u2019uso che rappresenta il diritto ad utilizzare il bene sottostante il contratto.</div>) <span class=\"_ _0\" id=\"cflshid_17560\"></span>Attivit\u00e0 per diritto d\u2019uso<div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws5a\" id=\"cflshid_17561\"><span id=\"cflshid_17562\">Il Gruppo riconosce le attivit\u00e0 per il diritto d\u2019uso alla data di inizio del leasing (cio\u00e8 la data in cui l\u2019attivit\u00e0 sotto</span><span class=\"ws0\" id=\"cflshid_17563\">-</span></div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws72\" id=\"cflshid_17564\">stante \u00e8 disponibile per l\u2019uso). Le attivit\u00e0 per il diritto d\u2019uso sono misurate al costo, al netto degli ammortamenti </div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17565\">accumulati e <span class=\"_ _3\" id=\"cflshid_17566\"></span>delle perdite <span class=\"_ _3\" id=\"cflshid_17567\"></span>di valore, <span class=\"_ _3\" id=\"cflshid_17568\"></span>e rettificati <span class=\"_ _3\" id=\"cflshid_17569\"></span>per qualsiasi <span class=\"_ _3\" id=\"cflshid_17570\"></span>rimisurazione delle <span class=\"_ _3\" id=\"cflshid_17571\"></span>passivit\u00e0 di <span class=\"_ _3\" id=\"cflshid_17572\"></span>leasing. Il costo <span class=\"_ _0\" id=\"cflshid_17573\"></span>delle </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_17574\">attivit\u00e0 per il diritto d\u2019uso comprende l\u2019ammontare delle passivit\u00e0 di leasing rilevate, i costi diretti iniziali sostenuti </div><div class=\"t m0 x3 h7 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17575\">e i pagamenti di leasing effettuati alla data di decorrenza o prima dell\u2019inizio al netto di tutti gli eventuali incentivi </div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17576\">ricevuti. <span class=\"_ _a\" id=\"cflshid_17577\"></span>Le <span class=\"_ _c\" id=\"cflshid_17578\"></span>attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_17579\"></span>per <span class=\"_ _c\" id=\"cflshid_17580\"></span>diritto <span class=\"_ _c\" id=\"cflshid_17581\"></span>d\u2019uso <span class=\"_ _c\" id=\"cflshid_17582\"></span>sono <span class=\"_ _c\" id=\"cflshid_17583\"></span>ammortizzate <span class=\"_ _c\" id=\"cflshid_17584\"></span>in <span class=\"_ _c\" id=\"cflshid_17585\"></span>quote <span class=\"_ _c\" id=\"cflshid_17586\"></span>costanti <span class=\"_ _c\" id=\"cflshid_17587\"></span>dalla <span class=\"_ _c\" id=\"cflshid_17588\"></span>data <span class=\"_ _c\" id=\"cflshid_17589\"></span>di <span class=\"_ _c\" id=\"cflshid_17590\"></span>decorrenza <span class=\"_ _c\" id=\"cflshid_17591\"></span>alla <span class=\"_ _c\" id=\"cflshid_17592\"></span>fine <span class=\"_ _c\" id=\"cflshid_17593\"></span>della </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws88\" id=\"cflshid_17594\">vita utile dell\u2019attivit\u00e0 consistente nel diritto di utilizzo. La durata del leasing \u00e8 determinata considerando il periodo </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 wse9\" id=\"cflshid_17595\">non annullabile del contratto, nonch\u00e9, ove vi sia la ragionevole certezza, anche i periodi coperti dalle opzioni di </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17596\">estensione ovvero connessi al mancato esercizio delle opzioni di risoluzione anticipata del contratto.</div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 wse7\" id=\"cflshid_17597\">Se il leasing trasferisce la propriet\u00e0 dell\u2019attivit\u00e0 sottostante al locatario al termine della durata del leasing o se il </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17598\">costo <span class=\"_ _3\" id=\"cflshid_17599\"></span>dell\u2019attivit\u00e0 consistente <span class=\"_ _0\" id=\"cflshid_17600\"></span>nel diritto <span class=\"_ _0\" id=\"cflshid_17601\"></span>di utilizzo <span class=\"_ _0\" id=\"cflshid_17602\"></span>riflette il <span class=\"_ _0\" id=\"cflshid_17603\"></span>fatto che <span class=\"_ _3\" id=\"cflshid_17604\"></span>il <span class=\"_ _3\" id=\"cflshid_17605\"></span>locatario eserciter\u00e0 <span class=\"_ _0\" id=\"cflshid_17606\"></span>l\u2019opzione di <span class=\"_ _0\" id=\"cflshid_17607\"></span>acquisto, il </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17608\">locatario deve ammortizzare l\u2019attivit\u00e0 consistente nel diritto d\u2019uso dalla data di decorrenza fino alla <span class=\"_ _a\" id=\"cflshid_17609\"></span>fine della vita </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17610\">utile dell\u2019attivit\u00e0 sottostante.</div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsf7\" id=\"cflshid_17611\">Ad ogni chiusura di bilancio il Gruppo valuta l\u2019eventuale esistenza di indicatori di perdita di valore dei Diritti </div><div class=\"t m0 x3 h6 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17612\"><span id=\"cflshid_17613\">d\u2019uso <span class=\"_ _0\" id=\"cflshid_17614\"></span>e <span class=\"_ _3\" id=\"cflshid_17615\"></span>nel <span class=\"_ _3\" id=\"cflshid_17616\"></span>caso <span class=\"_ _0\" id=\"cflshid_17617\"></span>in <span class=\"_ _3\" id=\"cflshid_17618\"></span>cui <span class=\"_ _3\" id=\"cflshid_17619\"></span>emergano <span class=\"_ _0\" id=\"cflshid_17620\"></span>tali <span class=\"_ _0\" id=\"cflshid_17621\"></span>indicatori, <span class=\"_ _3\" id=\"cflshid_17622\"></span>si <span class=\"_ _0\" id=\"cflshid_17623\"></span>procede con <span class=\"_ _0\" id=\"cflshid_17624\"></span>una <span class=\"_ _0\" id=\"cflshid_17625\"></span>verifica <span class=\"_ _3\" id=\"cflshid_17626\"></span>di <span class=\"_ _0\" id=\"cflshid_17627\"></span>riduzione di <span class=\"_ _0\" id=\"cflshid_17628\"></span>valore <span class=\"_ _0\" id=\"cflshid_17629\"></span>(</span><span class=\"ffd ws1\" id=\"cflshid_17630\">impairment test</span><span class=\"ff1\" id=\"cflshid_17631\">).</span></div><div class=\"t m0 x3 hb y65 ff8 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17632\">ii) Passivit\u00e0 legate al leasing</div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws9e\" id=\"cflshid_17633\"><span id=\"cflshid_17634\">Alla data di decorrenza del leasing, il Gruppo rileva le passivit\u00e0 di leasing misurandole al valore attuale dei pa</span><span class=\"ws0\" id=\"cflshid_17635\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17636\">gamenti <span class=\"_ _c\" id=\"cflshid_17637\"></span>dovuti <span class=\"_ _c\" id=\"cflshid_17638\"></span>per <span class=\"_ _c\" id=\"cflshid_17639\"></span>il <span class=\"_ _c\" id=\"cflshid_17640\"></span>leasing <span class=\"_ _c\" id=\"cflshid_17641\"></span>non <span class=\"_ _c\" id=\"cflshid_17642\"></span>versati <span class=\"_ _c\" id=\"cflshid_17643\"></span>a <span class=\"_ _c\" id=\"cflshid_17644\"></span>tale <span class=\"_ _d\" id=\"cflshid_17645\"></span>data. <span class=\"_ _c\" id=\"cflshid_17646\"></span>I <span class=\"_ _c\" id=\"cflshid_17647\"></span>pagamenti <span class=\"_ _c\" id=\"cflshid_17648\"></span>dovuti <span class=\"_ _c\" id=\"cflshid_17649\"></span>includono <span class=\"_ _c\" id=\"cflshid_17650\"></span>i <span class=\"_ _c\" id=\"cflshid_17651\"></span>pagamenti <span class=\"_ _c\" id=\"cflshid_17652\"></span>fissi <span class=\"_ _d\" id=\"cflshid_17653\"></span>(compresi <span class=\"_ _c\" id=\"cflshid_17654\"></span>i </div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17655\">pagamenti fissi <span class=\"_ _0\" id=\"cflshid_17656\"></span>nella sostanza) al <span class=\"_ _0\" id=\"cflshid_17657\"></span>netto di <span class=\"_ _3\" id=\"cflshid_17658\"></span>eventuali incentivi <span class=\"_ _0\" id=\"cflshid_17659\"></span>al leasing da <span class=\"_ _0\" id=\"cflshid_17660\"></span>ricevere, i pagamenti <span class=\"_ _0\" id=\"cflshid_17661\"></span>variabili di <span class=\"_ _3\" id=\"cflshid_17662\"></span>leasing </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_17663\">che dipendono da un indice o un tasso, e gli importi che si prevede dovranno essere pagati a titolo di garanzie del </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_17664\"><span id=\"cflshid_17665\">valore residuo. I pagamenti del leasing includono anche il prezzo di esercizio di un\u2019opzione di acquisto se si \u00e8 ra</span><span class=\"ws0\" id=\"cflshid_17666\">-</span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 wsa8\" id=\"cflshid_17667\">gionevolmente certi che tale opzione sar\u00e0 esercitata dal Gruppo e i pagamenti di penalit\u00e0 di risoluzione del leasing, </div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws4e\" id=\"cflshid_17668\">se la durata del leasing tiene conto dell\u2019esercizio da parte del Gruppo dell\u2019opzione di risoluzione del leasing stesso.</div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 wsc5\" id=\"cflshid_17669\"><span id=\"cflshid_17670\">I pagamenti di leasing variabili che non dipendono da un indice o da un tasso vengono rilevati come costi nel pe</span><span class=\"ws0\" id=\"cflshid_17671\">-</span></div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17672\">riodo <span class=\"_ _3\" id=\"cflshid_17673\"></span>(salvo che <span class=\"_ _0\" id=\"cflshid_17674\"></span>non siano <span class=\"_ _0\" id=\"cflshid_17675\"></span>stati sostenuti <span class=\"_ _3\" id=\"cflshid_17676\"></span>per la <span class=\"_ _0\" id=\"cflshid_17677\"></span>produzione di <span class=\"_ _0\" id=\"cflshid_17678\"></span>rimanenze) in <span class=\"_ _3\" id=\"cflshid_17679\"></span>cui <span class=\"_ _3\" id=\"cflshid_17680\"></span>si verifica <span class=\"_ _0\" id=\"cflshid_17681\"></span>l\u2019evento o <span class=\"_ _0\" id=\"cflshid_17682\"></span>la condizione </div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17683\">che ha generato il pagamento.</div><div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17684\">Nel calcolo del valore <span class=\"_ _a\" id=\"cflshid_17685\"></span>attuale dei pagamenti dovuti, <span class=\"_ _a\" id=\"cflshid_17686\"></span>il Gruppo usa il <span class=\"_ _a\" id=\"cflshid_17687\"></span>tasso di finanziamento marginale alla data di </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 wsac\" id=\"cflshid_17688\">inizio se il tasso d\u2019interesse implicito non \u00e8 determinabile facilmente. Dopo la data di decorrenza, l\u2019importo della </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws5b\" id=\"cflshid_17689\"><span id=\"cflshid_17690\">passivit\u00e0 del leasing si incrementa per tener conto degli interessi sulla passivit\u00e0 del leasing e diminuisce per consi</span><span class=\"ws0\" id=\"cflshid_17691\">-</span></div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17692\">derare i pagamenti <span class=\"_ _3\" id=\"cflshid_17693\"></span>effettuati. Inoltre, il valore <span class=\"_ _3\" id=\"cflshid_17694\"></span>contabile dei debiti <span class=\"_ _3\" id=\"cflshid_17695\"></span>per leasing \u00e8 rideterminato <span class=\"_ _3\" id=\"cflshid_17696\"></span>nel caso di eventuali </div>modifiche <span class=\"_ _c\" id=\"cflshid_17698\"></span>del <span class=\"_ _d\" id=\"cflshid_17699\"></span>leasing <span class=\"_ _d\" id=\"cflshid_17700\"></span>o <span class=\"_ _d\" id=\"cflshid_17701\"></span>per <span class=\"_ _d\" id=\"cflshid_17702\"></span>la <span class=\"_ _d\" id=\"cflshid_17703\"></span>revisione <span class=\"_ _c\" id=\"cflshid_17704\"></span>dei <span class=\"_ _d\" id=\"cflshid_17705\"></span>termini <span class=\"_ _d\" id=\"cflshid_17706\"></span>contrattuali <span class=\"_ _d\" id=\"cflshid_17707\"></span>per <span class=\"_ _d\" id=\"cflshid_17708\"></span>la <span class=\"_ _d\" id=\"cflshid_17709\"></span>modifica <span class=\"_ _c\" id=\"cflshid_17710\"></span>dei <span class=\"_ _d\" id=\"cflshid_17711\"></span>pagamenti; <span class=\"_ _d\" id=\"cflshid_17712\"></span>\u00e8 <span class=\"_ _d\" id=\"cflshid_17713\"></span>rideterminato,<div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17722\">altres\u00ec, in presenza <span class=\"_ _0\" id=\"cflshid_17723\"></span>di modifiche in merito alla <span class=\"_ _3\" id=\"cflshid_17724\"></span>valutazione dell\u2019opzione dell\u2019acquisto <span class=\"_ _0\" id=\"cflshid_17725\"></span>dell\u2019attivit\u00e0 sottostante o per </div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17726\">variazioni <span class=\"_ _c\" id=\"cflshid_17727\"></span>dei <span class=\"_ _c\" id=\"cflshid_17728\"></span>pagamenti <span class=\"_ _c\" id=\"cflshid_17729\"></span>futuri <span class=\"_ _c\" id=\"cflshid_17730\"></span>che <span class=\"_ _c\" id=\"cflshid_17731\"></span>deriva <span class=\"_ _c\" id=\"cflshid_17732\"></span>da <span class=\"_ _c\" id=\"cflshid_17733\"></span>una <span class=\"_ _c\" id=\"cflshid_17734\"></span>modifica <span class=\"_ _c\" id=\"cflshid_17735\"></span>dell\u2019indice <span class=\"_ _c\" id=\"cflshid_17736\"></span>o <span class=\"_ _c\" id=\"cflshid_17737\"></span>del <span class=\"_ _c\" id=\"cflshid_17738\"></span>tasso <span class=\"_ _d\" id=\"cflshid_17739\"></span>utilizzato <span class=\"_ _c\" id=\"cflshid_17740\"></span>per <span class=\"_ _c\" id=\"cflshid_17741\"></span>determinare <span class=\"_ _c\" id=\"cflshid_17742\"></span>tali </div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17743\">pagamenti. </div><div class=\"t m0 x3 hb y4d ff8 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17744\">iii) Leasing di breve durata e leasing di attivit\u00e0 a modesto valore</div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsab\" id=\"cflshid_17745\">Il Gruppo applica l\u2019esenzione per la rilevazione di leasing di breve durata (i.e., i leasing che hanno una durata di </div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws54\" id=\"cflshid_17746\">12 mesi o inferiore dalla data di inizio e non contengono un\u2019opzione di acquisto). Il Gruppo ha applicato inoltre </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws6a\" id=\"cflshid_17747\"><span id=\"cflshid_17748\">l\u2019esenzione per i leasing relativi ad attivit\u00e0 a modesto valore in riferimento ai contratti di leasing relativi ad appa</span><span class=\"ws0\" id=\"cflshid_17749\">-</span></div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17750\">recchiature <span class=\"_ _a\" id=\"cflshid_17751\"></span>per <span class=\"_ _c\" id=\"cflshid_17752\"></span>ufficio <span class=\"_ _c\" id=\"cflshid_17753\"></span>il <span class=\"_ _c\" id=\"cflshid_17754\"></span>cui <span class=\"_ _c\" id=\"cflshid_17755\"></span>valore <span class=\"_ _c\" id=\"cflshid_17756\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_17757\"></span>considerato <span class=\"_ _a\" id=\"cflshid_17758\"></span>di <span class=\"_ _c\" id=\"cflshid_17759\"></span>ammontare <span class=\"_ _c\" id=\"cflshid_17760\"></span>non <span class=\"_ _c\" id=\"cflshid_17761\"></span>rilevante. <span class=\"_ _c\" id=\"cflshid_17762\"></span>I <span class=\"_ _c\" id=\"cflshid_17763\"></span>canoni <span class=\"_ _c\" id=\"cflshid_17764\"></span>relativi <span class=\"_ _c\" id=\"cflshid_17765\"></span>a <span class=\"_ _a\" id=\"cflshid_17766\"></span>leasing <span class=\"_ _c\" id=\"cflshid_17767\"></span>a <span class=\"_ _c\" id=\"cflshid_17768\"></span>breve </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17769\">termine e a leasing di attivit\u00e0 a modesto valore sono rilevati come costi in quote costanti lungo la durata leasing.</div><div class=\"t m0 x3 h9 y53 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17770\">Il Gruppo in veste di locatore</div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17771\">I <span class=\"_ _c\" id=\"cflshid_17772\"></span>contratti <span class=\"_ _c\" id=\"cflshid_17773\"></span>di <span class=\"_ _c\" id=\"cflshid_17774\"></span>leasing <span class=\"_ _c\" id=\"cflshid_17775\"></span>che <span class=\"_ _c\" id=\"cflshid_17776\"></span>sostanzialmente <span class=\"_ _d\" id=\"cflshid_17777\"></span>lasciano <span class=\"_ _c\" id=\"cflshid_17778\"></span>in <span class=\"_ _c\" id=\"cflshid_17779\"></span>capo <span class=\"_ _c\" id=\"cflshid_17780\"></span>al <span class=\"_ _c\" id=\"cflshid_17781\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_17782\"></span>tutti <span class=\"_ _c\" id=\"cflshid_17783\"></span>i <span class=\"_ _c\" id=\"cflshid_17784\"></span>rischi <span class=\"_ _c\" id=\"cflshid_17785\"></span>e <span class=\"_ _c\" id=\"cflshid_17786\"></span>benefici <span class=\"_ _d\" id=\"cflshid_17787\"></span>legati <span class=\"_ _c\" id=\"cflshid_17788\"></span>alla <span class=\"_ _c\" id=\"cflshid_17789\"></span>propriet\u00e0 </div><div class=\"t m0 x3 h6 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17790\"><span id=\"cflshid_17791\">del bene sono classificati come leasing operativi. <span class=\"_ _a\" id=\"cflshid_17792\"></span>I proventi da leasing derivanti da leasing operativi devono <span class=\"_ _a\" id=\"cflshid_17793\"></span>esse</span><span class=\"ff1\" id=\"cflshid_17794\">-</span></div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_17795\">re rilevati in quote costanti lungo la durata del leasing, e sono inclusi tra ricavi nel conto economico data la loro </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws77\" id=\"cflshid_17796\">natura operativa. I costi iniziali di negoziazione sono aggiunti al valore contabile del bene locato e rilevati in base </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17797\">alla durata del <span class=\"_ _3\" id=\"cflshid_17798\"></span>contratto sulla medesima <span class=\"_ _3\" id=\"cflshid_17799\"></span>base dei proventi <span class=\"_ _3\" id=\"cflshid_17800\"></span>da locazione. <span class=\"_ _2\" id=\"cflshid_17801\"></span>Affitti non preventivati sono <span class=\"_ _3\" id=\"cflshid_17802\"></span>rilevati come </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17803\">ricavi nel periodo in cui maturano.</div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17804\">I <span class=\"_ _3\" id=\"cflshid_17805\"></span>contratti di <span class=\"_ _0\" id=\"cflshid_17806\"></span>leasing che <span class=\"_ _0\" id=\"cflshid_17807\"></span>sostanzialmente trasferiscono <span class=\"_ _0\" id=\"cflshid_17808\"></span>tutti i <span class=\"_ _0\" id=\"cflshid_17809\"></span>rischi e <span class=\"_ _0\" id=\"cflshid_17810\"></span>i benefici <span class=\"_ _0\" id=\"cflshid_17811\"></span>connessi alla <span class=\"_ _0\" id=\"cflshid_17812\"></span>propriet\u00e0 di <span class=\"_ _0\" id=\"cflshid_17813\"></span>un\u2019attivit\u00e0 </div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17814\"><span id=\"cflshid_17815\">sottostante <span class=\"_ _c\" id=\"cflshid_17816\"></span>sono <span class=\"_ _c\" id=\"cflshid_17817\"></span>classificati <span class=\"_ _c\" id=\"cflshid_17818\"></span>come <span class=\"_ _d\" id=\"cflshid_17819\"></span>leasing <span class=\"_ _c\" id=\"cflshid_17820\"></span>finanziari. <span class=\"_ _c\" id=\"cflshid_17821\"></span>In <span class=\"_ _d\" id=\"cflshid_17822\"></span>presenza <span class=\"_ _c\" id=\"cflshid_17823\"></span>di <span class=\"_ _c\" id=\"cflshid_17824\"></span>leasing <span class=\"_ _c\" id=\"cflshid_17825\"></span>finanziari, <span class=\"_ _d\" id=\"cflshid_17826\"></span>il <span class=\"_ _c\" id=\"cflshid_17827\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_17828\"></span>espone <span class=\"_ _d\" id=\"cflshid_17829\"></span>nel <span class=\"_ _c\" id=\"cflshid_17830\"></span>pro</span><span class=\"ff1\" id=\"cflshid_17831\">-</span></div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17832\">spetto della <span class=\"_ _a\" id=\"cflshid_17833\"></span>Situazione <span class=\"_ _a\" id=\"cflshid_17834\"></span>patrimoniale <span class=\"_ _a\" id=\"cflshid_17835\"></span>e finanziaria <span class=\"_ _a\" id=\"cflshid_17836\"></span>consolidata <span class=\"_ _a\" id=\"cflshid_17837\"></span>un credito <span class=\"_ _a\" id=\"cflshid_17838\"></span>uguale <span class=\"_ _a\" id=\"cflshid_17839\"></span>all\u2019investimento <span class=\"_ _a\" id=\"cflshid_17840\"></span>netto nel <span class=\"_ _a\" id=\"cflshid_17841\"></span>leasing </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17842\">e rileva <span class=\"_ _0\" id=\"cflshid_17843\"></span>i proventi finanziari <span class=\"_ _3\" id=\"cflshid_17844\"></span>lungo la <span class=\"_ _3\" id=\"cflshid_17845\"></span>durata del <span class=\"_ _3\" id=\"cflshid_17846\"></span>leasing sulla <span class=\"_ _3\" id=\"cflshid_17847\"></span>base di <span class=\"_ _3\" id=\"cflshid_17848\"></span>modalit\u00e0 che <span class=\"_ _0\" id=\"cflshid_17849\"></span>riflettano un tasso <span class=\"_ _3\" id=\"cflshid_17850\"></span>di rendimento </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 wse4\" id=\"cflshid_17851\">periodico costante sull\u2019investimento netto nel leasing. Il tasso di interesse utilizzato per valutare l\u2019investimento </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsb4\" id=\"cflshid_17852\">netto nel leasing \u00e8 rappresentato dal tasso di interesse implicito del leasing. In caso di sub-leasing, se il tasso di </div><div class=\"t m0 x3 h6 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17853\"><span id=\"cflshid_17854\">interesse <span class=\"_ _c\" id=\"cflshid_17855\"></span>implicito <span class=\"_ _c\" id=\"cflshid_17856\"></span>nel <span class=\"_ _c\" id=\"cflshid_17857\"></span>sub-leasing <span class=\"_ _c\" id=\"cflshid_17858\"></span>non <span class=\"_ _c\" id=\"cflshid_17859\"></span>pu\u00f2 <span class=\"_ _c\" id=\"cflshid_17860\"></span>essere <span class=\"_ _c\" id=\"cflshid_17861\"></span>determinato <span class=\"_ _c\" id=\"cflshid_17862\"></span>facilmente, <span class=\"_ _c\" id=\"cflshid_17863\"></span>il <span class=\"_ _c\" id=\"cflshid_17864\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_17865\"></span>utilizza <span class=\"_ _c\" id=\"cflshid_17866\"></span>il <span class=\"_ _c\" id=\"cflshid_17867\"></span>tasso <span class=\"_ _d\" id=\"cflshid_17868\"></span>di <span class=\"_ _c\" id=\"cflshid_17869\"></span>attualiz</span><span class=\"ff1\" id=\"cflshid_17870\">-</span></div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws42\" id=\"cflshid_17871\">zazione per il leasing principale (corretto per eventuali costi diretti iniziali connessi al sub-leasing) per valutare </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17872\">l\u2019investimento netto nel sub-leasing.</div><div class=\"t m0 x3 h9 y5b ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22034\"><span id=\"cflshid_22035\">Nota 1. </span><span class=\"_ _c3\" id=\"cflshid_22036\">\u00a0</span><span id=\"cflshid_22037\">Diritto d\u2019uso</span></div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws3e\" id=\"cflshid_22038\">La composizione della voce Diritto d\u2019uso al 31 dicembre 2023, comparata con gli stessi valori al 31 dicembre </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22039\">2022, \u00e8 di seguito evidenziata:</div><div class=\"t m0 x3 h14 y349 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22040\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_22041\"></span>o)</div><div class=\"t m0 x21 h11 y34a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22042\"><span id=\"cflshid_22043\">31 dicembre 2023</span><span class=\"_ _69\" id=\"cflshid_22044\">\u00a0</span><span id=\"cflshid_22045\">31 dicembre 2022</span><span class=\"_ _cd\" id=\"cflshid_22046\">\u00a0</span><span id=\"cflshid_22047\">V<span class=\"_ _0\" id=\"cflshid_22048\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y3d3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22049\"><span id=\"cflshid_22050\">Diritto d\u2019uso su immobili</span><span class=\"_ _12c\" id=\"cflshid_22051\">\u00a0</span><span id=\"cflshid_22052\">500.252</span><span class=\"_ _e4\" id=\"cflshid_22053\">\u00a0</span><span id=\"cflshid_22054\">519.454</span><span class=\"_ _148\" id=\"cflshid_22055\">\u00a0</span><span id=\"cflshid_22056\">(19.202)</span></div><div class=\"t m0 x3 h2 y3d4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22057\"><span id=\"cflshid_22058\">Diritto d\u2019uso su attrezzature</span><span class=\"_ _18b\" id=\"cflshid_22059\">\u00a0</span><span id=\"cflshid_22060\">181</span><span class=\"_ _ad\" id=\"cflshid_22061\">\u00a0</span><span id=\"cflshid_22062\">221</span><span class=\"_ _181\" id=\"cflshid_22063\">\u00a0</span><span id=\"cflshid_22064\">(40)</span></div><div class=\"t m0 x3 h2 y3d5 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22065\"><span id=\"cflshid_22066\">Diritto d\u2019uso su altre immobilizzazioni materiali</span><span class=\"_ _7b\" id=\"cflshid_22067\">\u00a0</span><span id=\"cflshid_22068\">618</span><span class=\"_ _ad\" id=\"cflshid_22069\">\u00a0</span><span id=\"cflshid_22070\">391</span><span class=\"_ _18c\" id=\"cflshid_22071\">\u00a0</span><span id=\"cflshid_22072\">227</span></div><div class=\"t m0 x3 h5 y3d6 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22073\"><span id=\"cflshid_22074\">T<span class=\"_ _2\" id=\"cflshid_22075\"></span>otale Diritto d\u2019uso</span><span class=\"_ _aa\" id=\"cflshid_22076\">\u00a0</span><span id=\"cflshid_22077\">501.051</span><span class=\"_ _e4\" id=\"cflshid_22078\">\u00a0</span><span id=\"cflshid_22079\">520.066</span><span class=\"_ _148\" id=\"cflshid_22080\">\u00a0</span><span id=\"cflshid_22081\">(19.015)</span></div><div class=\"t m0 x3 h6 y3d7 ff1 fs4 fc0 sc0 ls0 ws99\" id=\"cflshid_22082\">Il dettaglio di costo storico, fondo ammortamento e valore netto contabile della voce Diritto d\u2019uso al 31 dicembre </div><div class=\"t m0 x3 h6 y3d8 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22083\">2023, comparato con gli stessi valori al 31 dicembre 2022, \u00e8 di seguito evidenziato:</div><div class=\"t m0 x3 h14 y3d9 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22084\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_22085\"></span>o)</div><div class=\"t m0 x6b h11 y3da ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22086\"><span id=\"cflshid_22087\">31 dicembre 2023</span><span class=\"_ _18d\" id=\"cflshid_22088\">\u00a0</span><span id=\"cflshid_22089\">31 dicembre 2022</span></div><div class=\"t m0 x4e h11 y3db ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22090\"><span id=\"cflshid_22091\">Costo storico</span><span class=\"_ _5a\" id=\"cflshid_22092\">\u00a0</span><span id=\"cflshid_22093\">Fondo amm.to</span><span class=\"_ _b6\" id=\"cflshid_22094\">\u00a0</span><span id=\"cflshid_22095\">V<span class=\"_ _0\" id=\"cflshid_22096\"></span>alore netto</span><span class=\"_ _92\" id=\"cflshid_22097\">\u00a0</span><span id=\"cflshid_22098\">Costo storico</span><span class=\"_ _5a\" id=\"cflshid_22099\">\u00a0</span><span id=\"cflshid_22100\">Fondo amm.to</span><span class=\"_ _b6\" id=\"cflshid_22101\">\u00a0</span><span id=\"cflshid_22102\">V<span class=\"_ _0\" id=\"cflshid_22103\"></span>alore netto</span></div><div class=\"t m0 x3 h2 y3dc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22104\"><span id=\"cflshid_22105\">Diritto d\u2019uso su immobili</span><span class=\"_ _13e\" id=\"cflshid_22106\">\u00a0</span><span id=\"cflshid_22107\">958.469</span><span class=\"_ _18e\" id=\"cflshid_22108\">\u00a0</span><span id=\"cflshid_22109\">(458.217)</span><span class=\"_ _bb\" id=\"cflshid_22110\">\u00a0</span><span id=\"cflshid_22111\">500.252</span><span class=\"_ _bb\" id=\"cflshid_22112\">\u00a0</span><span id=\"cflshid_22113\">932.551</span><span class=\"_ _55\" id=\"cflshid_22114\">\u00a0</span><span id=\"cflshid_22115\"> (413.097)</span><span class=\"_ _bb\" id=\"cflshid_22116\">\u00a0</span><span id=\"cflshid_22117\">519.454</span></div><div class=\"t m0 x3 h2 y3dd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22118\"><span id=\"cflshid_22119\">Diritto d\u2019uso su attrezzature</span><span class=\"_ _21\" id=\"cflshid_22120\">\u00a0</span><span id=\"cflshid_22121\">281</span><span class=\"_ _18f\" id=\"cflshid_22122\">\u00a0</span><span id=\"cflshid_22123\">(100)</span><span class=\"_ _13b\" id=\"cflshid_22124\">\u00a0</span><span id=\"cflshid_22125\">181</span><span class=\"_ _13b\" id=\"cflshid_22126\">\u00a0</span><span id=\"cflshid_22127\">281</span><span class=\"_ _71\" id=\"cflshid_22128\">\u00a0</span><span id=\"cflshid_22129\"> (60)</span><span class=\"_ _13b\" id=\"cflshid_22130\">\u00a0</span><span id=\"cflshid_22131\">221</span></div><div class=\"t m0 x3 h2 y3de ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22132\">Diritto d\u2019uso su altre </div><div class=\"t m0 x3 h2 y3df ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22133\">immobilizzazioni materiali</div><div class=\"t m0 x97 h2 y3e0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22134\"><span id=\"cflshid_22135\">1.123</span><span class=\"_ _18f\" id=\"cflshid_22136\">\u00a0</span><span id=\"cflshid_22137\">(505)</span><span class=\"_ _190\" id=\"cflshid_22138\">\u00a0</span><span id=\"cflshid_22139\">618</span><span class=\"_ _190\" id=\"cflshid_22140\">\u00a0</span><span id=\"cflshid_22141\">631</span><span class=\"_ _191\" id=\"cflshid_22142\">\u00a0</span><span id=\"cflshid_22143\"> (240)</span><span class=\"_ _190\" id=\"cflshid_22144\">\u00a0</span><span id=\"cflshid_22145\">391</span></div><div class=\"t m0 x3 h5 y3e1 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22146\"><span id=\"cflshid_22147\">T<span class=\"_ _2\" id=\"cflshid_22148\"></span>otale Diritto d\u2019uso</span><span class=\"_ _20\" id=\"cflshid_22149\">\u00a0</span><span id=\"cflshid_22150\">959.873</span><span class=\"_ _98\" id=\"cflshid_22151\">\u00a0</span><span id=\"cflshid_22152\">(458.822)</span><span class=\"_ _bd\" id=\"cflshid_22153\">\u00a0</span><span id=\"cflshid_22154\">501.051</span><span class=\"_ _bb\" id=\"cflshid_22155\">\u00a0</span><span id=\"cflshid_22156\">933.463</span><span class=\"_ _55\" id=\"cflshid_22157\">\u00a0</span><span id=\"cflshid_22158\"> (413.397)</span><span class=\"_ _bb\" id=\"cflshid_22159\">\u00a0</span><span id=\"cflshid_22160\">520.066</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 wsb3\" id=\"cflshid_22169\"><span id=\"cflshid_22170\">La voce Diritto d\u2019uso al 31 dicembre 2023 ammonta ad Euro 501.051 migliaia ed \u00e8 principalmente costituita da at</span><span class=\"ws0\" id=\"cflshid_22171\">-</span></div><div class=\"t m0 x3 h7 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22172\">tivit\u00e0 relative <span class=\"_ _0\" id=\"cflshid_22173\"></span>a contratti <span class=\"_ _3\" id=\"cflshid_22174\"></span>di affitto <span class=\"_ _0\" id=\"cflshid_22175\"></span>per gli spazi <span class=\"_ _0\" id=\"cflshid_22176\"></span>delle boutique e <span class=\"_ _0\" id=\"cflshid_22177\"></span>degli show <span class=\"_ _3\" id=\"cflshid_22178\"></span>room del <span class=\"_ _0\" id=\"cflshid_22179\"></span>Gruppo ed in <span class=\"_ _0\" id=\"cflshid_22180\"></span>misura residuale </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22181\">a contratti <span class=\"_ _3\" id=\"cflshid_22182\"></span>di affitto per <span class=\"_ _3\" id=\"cflshid_22183\"></span>uffici o logistica, <span class=\"_ _0\" id=\"cflshid_22184\"></span>attrezzature e altri beni. <span class=\"_ _3\" id=\"cflshid_22185\"></span>La voce ricomprende <span class=\"_ _3\" id=\"cflshid_22186\"></span>anche i <span class=\"_ _3\" id=\"cflshid_22187\"></span>Key Money versati </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22188\">dal Gruppo in quanto classificati, in base al principio IFRS 16, come costi diretti iniziali del leasing.</div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws5a\" id=\"cflshid_22189\">Le tabelle che seguono evidenziano la movimentazione del valore netto contabile della voce Diritto d\u2019uso per gli </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22190\">esercizi chiusi al 31 dicembre 2023 ed al 31 dicembre 2022:</div><div class=\"t m0 x3 h14 y3e2 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22191\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_22192\"></span>o)</div><div class=\"t m0 x41 h11 y3e3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22193\">Diritto d\u2019uso su </div><div class=\"t m0 x2f h11 y3e4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22194\">immobili</div><div class=\"t m0 x3c h11 y3e3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22195\">Diritto d\u2019uso su </div><div class=\"t m0 x29 h11 y3e4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22196\">attrezzatur<span class=\"_ _3\" id=\"cflshid_22197\"></span>e</div><div class=\"t m0 x98 h11 y3e3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22198\">Diritto d\u2019uso su altre </div><div class=\"t m0 x63 h11 y3e4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22199\">immobilizzazioni materiali</div><div class=\"t m0 x99 h11 y3e3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22200\">T<span class=\"_ _0\" id=\"cflshid_22201\"></span>otale Diritto d\u2019uso</div><div class=\"t m0 x3 h5 y3e5 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22202\"><span id=\"cflshid_22203\">Saldo al 01 gennaio 2023</span><span class=\"_ _ae\" id=\"cflshid_22204\">\u00a0</span><span id=\"cflshid_22205\">519.454</span><span class=\"_ _192\" id=\"cflshid_22206\">\u00a0</span><span id=\"cflshid_22207\">221</span><span class=\"_ _ab\" id=\"cflshid_22208\">\u00a0</span><span id=\"cflshid_22209\">391</span><span class=\"_ _142\" id=\"cflshid_22210\">\u00a0</span><span id=\"cflshid_22211\">520.066</span></div><div class=\"t m0 x3 h2 y3e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22212\"><span id=\"cflshid_22213\">Incrementi</span><span class=\"_ _193\" id=\"cflshid_22214\">\u00a0</span><span id=\"cflshid_22215\">146.657</span><span class=\"_ _81\" id=\"cflshid_22216\">\u00a0</span><span id=\"cflshid_22217\">-</span><span class=\"_ _ab\" id=\"cflshid_22218\">\u00a0</span><span id=\"cflshid_22219\">564</span><span class=\"_ _142\" id=\"cflshid_22220\">\u00a0</span><span id=\"cflshid_22221\">147.221</span></div><div class=\"t m0 x3 h2 y3e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22222\"><span id=\"cflshid_22223\">Decrementi netti</span><span class=\"_ _194\" id=\"cflshid_22224\">\u00a0</span><span id=\"cflshid_22225\">(50.468)</span><span class=\"_ _81\" id=\"cflshid_22226\">\u00a0</span><span id=\"cflshid_22227\">-</span><span class=\"_ _195\" id=\"cflshid_22228\">\u00a0</span><span id=\"cflshid_22229\">-</span><span class=\"_ _53\" id=\"cflshid_22230\">\u00a0</span><span id=\"cflshid_22231\">(50.468)</span></div><div class=\"t m0 x3 h2 y3e8 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22232\"><span id=\"cflshid_22233\">Differenze di traduzione</span><span class=\"_ _1c\" id=\"cflshid_22234\">\u00a0</span><span class=\"ff1\" id=\"cflshid_22235\"><span id=\"cflshid_22236\">(12.602)</span><span class=\"_ _81\" id=\"cflshid_22237\">\u00a0</span><span id=\"cflshid_22238\">-</span><span class=\"_ _b5\" id=\"cflshid_22239\">\u00a0</span><span id=\"cflshid_22240\">(2)</span><span class=\"_ _53\" id=\"cflshid_22241\">\u00a0</span><span id=\"cflshid_22242\">(12.604)</span></span></div><div class=\"t m0 x3 h2 y3e9 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22243\"><span id=\"cflshid_22244\">Rettifiche di valore</span><span class=\"_ _196\" id=\"cflshid_22245\">\u00a0</span><span class=\"ff1\" id=\"cflshid_22246\"><span id=\"cflshid_22247\">(7.500)</span><span class=\"_ _81\" id=\"cflshid_22248\">\u00a0</span><span id=\"cflshid_22249\">-</span><span class=\"_ _195\" id=\"cflshid_22250\">\u00a0</span><span id=\"cflshid_22251\">-</span><span class=\"_ _51\" id=\"cflshid_22252\">\u00a0</span><span id=\"cflshid_22253\">(7.500)</span></span></div><div class=\"t m0 x3 h2 y3ea ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22254\"><span id=\"cflshid_22255\">Ammortamenti</span><span class=\"_ _18d\" id=\"cflshid_22256\">\u00a0</span><span id=\"cflshid_22257\">(95.289)</span><span class=\"_ _20\" id=\"cflshid_22258\">\u00a0</span><span id=\"cflshid_22259\">(40)</span><span class=\"_ _197\" id=\"cflshid_22260\">\u00a0</span><span id=\"cflshid_22261\">(335)</span><span class=\"_ _53\" id=\"cflshid_22262\">\u00a0</span><span id=\"cflshid_22263\">(95.664)</span></div><div class=\"t m0 x3 h5 y3eb ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22264\"><span id=\"cflshid_22265\">Saldo al 31 dicembre 2023</span><span class=\"_ _181\" id=\"cflshid_22266\">\u00a0</span><span id=\"cflshid_22267\">500.252</span><span class=\"_ _192\" id=\"cflshid_22268\">\u00a0</span><span id=\"cflshid_22269\">181</span><span class=\"_ _ab\" id=\"cflshid_22270\">\u00a0</span><span id=\"cflshid_22271\">618</span><span class=\"_ _142\" id=\"cflshid_22272\">\u00a0</span><span id=\"cflshid_22273\">501.051</span></div><div class=\"t m0 x3 h14 y3ec fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22274\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_22275\"></span>o)</div><div class=\"t m0 x41 h11 y3ed ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22276\">Diritto d\u2019uso su </div><div class=\"t m0 x2f h11 y3ee ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22277\">immobili</div><div class=\"t m0 x3c h11 y3ed ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22278\">Diritto d\u2019uso su </div><div class=\"t m0 x29 h11 y3ee ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22279\">attrezzatur<span class=\"_ _3\" id=\"cflshid_22280\"></span>e</div><div class=\"t m0 x98 h11 y3ed ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22281\">Diritto d\u2019uso su altre </div><div class=\"t m0 x63 h11 y3ee ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22282\">immobilizzazioni materiali</div><div class=\"t m0 x99 h11 y3ed ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22283\">T<span class=\"_ _0\" id=\"cflshid_22284\"></span>otale Diritto d\u2019uso</div><div class=\"t m0 x3 h5 y3ef ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22285\"><span id=\"cflshid_22286\">Saldo al 01 gennaio 2022</span><span class=\"_ _ae\" id=\"cflshid_22287\">\u00a0</span><span id=\"cflshid_22288\">504.551</span><span class=\"_ _192\" id=\"cflshid_22289\">\u00a0</span><span id=\"cflshid_22290\">261</span><span class=\"_ _ab\" id=\"cflshid_22291\">\u00a0</span><span id=\"cflshid_22292\">156</span><span class=\"_ _142\" id=\"cflshid_22293\">\u00a0</span><span id=\"cflshid_22294\">504.968</span></div><div class=\"t m0 x3 h2 y3f0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22295\"><span id=\"cflshid_22296\">Incrementi</span><span class=\"_ _6e\" id=\"cflshid_22297\">\u00a0</span><span id=\"cflshid_22298\">1<span class=\"_ _3\" id=\"cflshid_22299\"></span>10.786</span><span class=\"_ _81\" id=\"cflshid_22300\">\u00a0</span><span id=\"cflshid_22301\">-</span><span class=\"_ _ab\" id=\"cflshid_22302\">\u00a0</span><span id=\"cflshid_22303\">470</span><span class=\"_ _198\" id=\"cflshid_22304\">\u00a0</span><span id=\"cflshid_22305\">1<span class=\"_ _3\" id=\"cflshid_22306\"></span>1<span class=\"_ _3\" id=\"cflshid_22307\"></span>1.256</span></div><div class=\"t m0 x3 h2 y3f1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22308\"><span id=\"cflshid_22309\">Decrementi netti</span><span class=\"_ _87\" id=\"cflshid_22310\">\u00a0</span><span id=\"cflshid_22311\"> (15.865)</span><span class=\"_ _17\" id=\"cflshid_22312\">\u00a0</span><span id=\"cflshid_22313\">-</span><span class=\"_ _195\" id=\"cflshid_22314\">\u00a0</span><span id=\"cflshid_22315\">-</span><span class=\"_ _190\" id=\"cflshid_22316\">\u00a0</span><span id=\"cflshid_22317\"> (15.865)</span></div><div class=\"t m0 x3 h2 y3f2 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22318\"><span id=\"cflshid_22319\">Differenze di traduzione</span><span class=\"_ _10e\" id=\"cflshid_22320\">\u00a0</span><span class=\"ff1\" id=\"cflshid_22321\"><span id=\"cflshid_22322\">10.709</span><span class=\"_ _81\" id=\"cflshid_22323\">\u00a0</span><span id=\"cflshid_22324\">-</span><span class=\"_ _195\" id=\"cflshid_22325\">\u00a0</span><span id=\"cflshid_22326\">-</span><span class=\"_ _199\" id=\"cflshid_22327\">\u00a0</span><span id=\"cflshid_22328\">10.709</span></span></div><div class=\"t m0 x3 h2 y3f3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22329\"><span id=\"cflshid_22330\">Ammortamenti</span><span class=\"_ _113\" id=\"cflshid_22331\">\u00a0</span><span id=\"cflshid_22332\"> (90.727)</span><span class=\"_ _c7\" id=\"cflshid_22333\">\u00a0</span><span id=\"cflshid_22334\"> (40)</span><span class=\"_ _9d\" id=\"cflshid_22335\">\u00a0</span><span id=\"cflshid_22336\"> (235)</span><span class=\"_ _6c\" id=\"cflshid_22337\">\u00a0</span><span id=\"cflshid_22338\"> (91.002)</span></div><div class=\"t m0 x3 h5 y3f4 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22339\"><span id=\"cflshid_22340\">Saldo al 31 dicembre 2022</span><span class=\"_ _181\" id=\"cflshid_22341\">\u00a0</span><span id=\"cflshid_22342\">519.454</span><span class=\"_ _192\" id=\"cflshid_22343\">\u00a0</span><span id=\"cflshid_22344\">221</span><span class=\"_ _ab\" id=\"cflshid_22345\">\u00a0</span><span id=\"cflshid_22346\">391</span><span class=\"_ _142\" id=\"cflshid_22347\">\u00a0</span><span id=\"cflshid_22348\">520.066</span></div><div class=\"t m0 x3 h6 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22349\"><span id=\"cflshid_22350\">I principali incrementi contabilizzati <span class=\"_ _3\" id=\"cflshid_22351\"></span>nel corso del 2023 si riferiscono <span class=\"_ _3\" id=\"cflshid_22352\"></span>a nuovi contratti di affitto sottoscritti <span class=\"_ _3\" id=\"cflshid_22353\"></span>nell\u2019e</span><span class=\"ff1\" id=\"cflshid_22354\">-</span></div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 wsd2\" id=\"cflshid_22355\"><span id=\"cflshid_22356\">sercizio per l\u2019apertura di nuove boutique, </span><span class=\"ffd\" id=\"cflshid_22357\"><span id=\"cflshid_22358\">har<span class=\"_ _0\" id=\"cflshid_22359\"></span>d shop</span><span class=\"ff1\" id=\"cflshid_22360\">, ampliamento di punti vendita monomarca e conversioni dal </span></span></div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22361\"><span id=\"cflshid_22362\">canale </span><span class=\"ffd\" id=\"cflshid_22363\">wholesale</span><span id=\"cflshid_22364\">.</span></div><div class=\"t m0 x3 h6 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22365\"><span id=\"cflshid_22366\">La <span class=\"_ _c\" id=\"cflshid_22367\"></span>voce <span class=\"_ _d\" id=\"cflshid_22368\"></span>Rettifiche <span class=\"_ _d\" id=\"cflshid_22369\"></span>di <span class=\"_ _d\" id=\"cflshid_22370\"></span>valore <span class=\"_ _d\" id=\"cflshid_22371\"></span>accoglie <span class=\"_ _d\" id=\"cflshid_22372\"></span>gli <span class=\"_ _d\" id=\"cflshid_22373\"></span>esiti <span class=\"_ _d\" id=\"cflshid_22374\"></span>del <span class=\"_ _d\" id=\"cflshid_22375\"></span>test <span class=\"_ _d\" id=\"cflshid_22376\"></span>di <span class=\"_ _d\" id=\"cflshid_22377\"></span></span><span class=\"ffd\" id=\"cflshid_22378\"><span id=\"cflshid_22379\">impairment <span class=\"_ _d\" id=\"cflshid_22380\"></span></span><span class=\"ff1 wsbd\" id=\"cflshid_22381\">della CGU OOO Brunello Cucinelli RUS, </span></span></div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22382\">effettuato con riferimento <span class=\"_ _a\" id=\"cflshid_22383\"></span>alla data <span class=\"_ _a\" id=\"cflshid_22384\"></span>del 31 dicembre <span class=\"_ _a\" id=\"cflshid_22385\"></span>2023, dal <span class=\"_ _a\" id=\"cflshid_22386\"></span>quale \u00e8 <span class=\"_ _a\" id=\"cflshid_22387\"></span>emersa una svalutazione <span class=\"_ _a\" id=\"cflshid_22388\"></span>pari a <span class=\"_ _a\" id=\"cflshid_22389\"></span>complessivi </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22390\">Euro 7.500 migliaia del valore del Diritto d\u2019uso su immobili.</div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22391\">Per maggiori informazioni si rinvia al paragrafo 6.1 del presente Bilancio consolidato.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24704": {
   "value": "<div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls9 ws90\" id=\"cflshid_17873\"><span id=\"cflshid_17874\">PERDIT<span class=\"_ _2\" id=\"cflshid_17875\"></span>A<span class=\"_ _0\" id=\"cflshid_17876\"></span> DI V<span class=\"_ _fb\" id=\"cflshid_17877\"></span>ALORE DELLE <span class=\"_ _3\" id=\"cflshid_17878\"></span>A<span class=\"_ _1\" id=\"cflshid_17879\"></span>TTIVIT\u00c0 (</span><span class=\"fff\" id=\"cflshid_17880\"><span id=\"cflshid_17881\">IMP<span class=\"_ _44\" id=\"cflshid_17882\"></span>AIRMENT</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_17883\">)</span></span></div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 ws58\" id=\"cflshid_17884\">Ad ogni chiusura di bilancio il Gruppo valuta l\u2019eventuale esistenza di indicatori di perdita di valore di <span class=\"_ _0\" id=\"cflshid_17885\"></span>Attivit\u00e0 </div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17886\">immateriali, Diritto <span class=\"_ _0\" id=\"cflshid_17887\"></span>d\u2019uso, Immobili, <span class=\"_ _3\" id=\"cflshid_17888\"></span>impianti e <span class=\"_ _0\" id=\"cflshid_17889\"></span>macchinari e <span class=\"_ _2\" id=\"cflshid_17890\"></span>Altre attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_17891\"></span>finanziarie non correnti. <span class=\"_ _0\" id=\"cflshid_17892\"></span>Nel caso <span class=\"_ _3\" id=\"cflshid_17893\"></span>in cui </div><div class=\"t m0 x3 h6 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17894\"><span id=\"cflshid_17895\">emergano tali indicatori, si procede con una verifica di riduzione di valore (</span><span class=\"ffd\" id=\"cflshid_17896\"><span id=\"cflshid_17897\">impairment test</span><span class=\"ff1\" id=\"cflshid_17898\">).</span></span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 wsbb\" id=\"cflshid_17899\">Nel caso in cui il valore di carico (valore contabile) delle attivit\u00e0 ecceda il valore recuperabile, esse sono svalutate </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17900\">fino a <span class=\"_ _0\" id=\"cflshid_17901\"></span>riflettere quest\u2019ultimo. Il <span class=\"_ _0\" id=\"cflshid_17902\"></span>valore recuperabile <span class=\"_ _3\" id=\"cflshid_17903\"></span>\u00e8 determinato <span class=\"_ _0\" id=\"cflshid_17904\"></span>quale il maggiore <span class=\"_ _0\" id=\"cflshid_17905\"></span>fra il valore <span class=\"_ _0\" id=\"cflshid_17906\"></span>equo di <span class=\"_ _3\" id=\"cflshid_17907\"></span>un\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17908\">o <span class=\"_ _c\" id=\"cflshid_17909\"></span>unit\u00e0 <span class=\"_ _c\" id=\"cflshid_17910\"></span>generatrice <span class=\"_ _c\" id=\"cflshid_17911\"></span>di <span class=\"_ _c\" id=\"cflshid_17912\"></span>flussi <span class=\"_ _c\" id=\"cflshid_17913\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_17914\"></span>al <span class=\"_ _c\" id=\"cflshid_17915\"></span>netto <span class=\"_ _c\" id=\"cflshid_17916\"></span>dei <span class=\"_ _d\" id=\"cflshid_17917\"></span>costi <span class=\"_ _c\" id=\"cflshid_17918\"></span>di <span class=\"_ _c\" id=\"cflshid_17919\"></span>vendita <span class=\"_ _c\" id=\"cflshid_17920\"></span>e <span class=\"_ _c\" id=\"cflshid_17921\"></span>il <span class=\"_ _c\" id=\"cflshid_17922\"></span>suo <span class=\"_ _c\" id=\"cflshid_17923\"></span>valore <span class=\"_ _c\" id=\"cflshid_17924\"></span>d\u2019uso, <span class=\"_ _c\" id=\"cflshid_17925\"></span>e <span class=\"_ _d\" id=\"cflshid_17926\"></span>viene <span class=\"_ _c\" id=\"cflshid_17927\"></span>determinato <span class=\"_ _c\" id=\"cflshid_17928\"></span>per </div><div class=\"t m0 x3 h6 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17929\"><span id=\"cflshid_17930\">singola <span class=\"_ _a\" id=\"cflshid_17931\"></span>attivit\u00e0, <span class=\"_ _c\" id=\"cflshid_17932\"></span>ad <span class=\"_ _c\" id=\"cflshid_17933\"></span>eccezione <span class=\"_ _c\" id=\"cflshid_17934\"></span>del <span class=\"_ _c\" id=\"cflshid_17935\"></span>caso <span class=\"_ _c\" id=\"cflshid_17936\"></span>in <span class=\"_ _c\" id=\"cflshid_17937\"></span>cui <span class=\"_ _c\" id=\"cflshid_17938\"></span>tale <span class=\"_ _c\" id=\"cflshid_17939\"></span>attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_17940\"></span>generi <span class=\"_ _c\" id=\"cflshid_17941\"></span>flussi <span class=\"_ _c\" id=\"cflshid_17942\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_17943\"></span>che <span class=\"_ _c\" id=\"cflshid_17944\"></span>non <span class=\"_ _c\" id=\"cflshid_17945\"></span>siano <span class=\"_ _c\" id=\"cflshid_17946\"></span>ampiamente <span class=\"_ _c\" id=\"cflshid_17947\"></span>indi</span><span class=\"ff1\" id=\"cflshid_17948\">-</span></div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws6e\" id=\"cflshid_17949\">pendenti da quelli generati da altre attivit\u00e0 o gruppi di attivit\u00e0, nel qual caso il Gruppo stima il valore recuperabile </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_17950\"><span id=\"cflshid_17951\">della singola </span><span class=\"ffd\" id=\"cflshid_17952\"><span id=\"cflshid_17953\">cash generating unit</span><span class=\"ff6 ws0\" id=\"cflshid_17954\">\u00a0<span class=\"_ _3\" id=\"cflshid_17955\"></span>(di seguito <span class=\"_ _0\" id=\"cflshid_17956\"></span>anche \u201cCGU\u201d) <span class=\"_ _0\" id=\"cflshid_17957\"></span>cui l\u2019attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_17958\"></span>appartiene, rappresentata <span class=\"_ _0\" id=\"cflshid_17959\"></span>dal pi\u00f9 <span class=\"_ _3\" id=\"cflshid_17960\"></span>piccolo </span></span></div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17961\">insieme <span class=\"_ _c\" id=\"cflshid_17962\"></span>identificabile <span class=\"_ _c\" id=\"cflshid_17963\"></span>di <span class=\"_ _c\" id=\"cflshid_17964\"></span>attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_17965\"></span>che <span class=\"_ _c\" id=\"cflshid_17966\"></span>genera <span class=\"_ _c\" id=\"cflshid_17967\"></span>flussi <span class=\"_ _c\" id=\"cflshid_17968\"></span>di <span class=\"_ _c\" id=\"cflshid_17969\"></span>cassa <span class=\"_ _c\" id=\"cflshid_17970\"></span>in <span class=\"_ _c\" id=\"cflshid_17971\"></span>entrata <span class=\"_ _c\" id=\"cflshid_17972\"></span>ampiamente <span class=\"_ _c\" id=\"cflshid_17973\"></span>indipendenti <span class=\"_ _c\" id=\"cflshid_17974\"></span>da <span class=\"_ _c\" id=\"cflshid_17975\"></span>quelli <span class=\"_ _c\" id=\"cflshid_17976\"></span>generati </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17977\">da altre attivit\u00e0.</div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17986\">Nel determinare il valore d\u2019uso, il Gruppo sconta al valore attuale i flussi finanziari futuri <span class=\"_ _a\" id=\"cflshid_17987\"></span>attesi derivanti dall\u2019uso </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_17988\"><span id=\"cflshid_17989\">della <span class=\"_ _a\" id=\"cflshid_17990\"></span></span><span class=\"ffd ws84\" id=\"cflshid_17991\">cash generating unit</span><span class=\"ff6\" id=\"cflshid_17992\">\u00a0<span class=\"_ _a\" id=\"cflshid_17993\"></span>e, <span class=\"_ _a\" id=\"cflshid_17994\"></span>se <span class=\"_ _c\" id=\"cflshid_17995\"></span>significativi <span class=\"_ _a\" id=\"cflshid_17996\"></span>e <span class=\"_ _a\" id=\"cflshid_17997\"></span>ragionevolmente <span class=\"_ _a\" id=\"cflshid_17998\"></span>determinabili, <span class=\"_ _c\" id=\"cflshid_17999\"></span>dalla <span class=\"_ _a\" id=\"cflshid_18000\"></span>sua <span class=\"_ _a\" id=\"cflshid_18001\"></span>cessione <span class=\"_ _c\" id=\"cflshid_18002\"></span>al <span class=\"_ _a\" id=\"cflshid_18003\"></span>termine <span class=\"_ _a\" id=\"cflshid_18004\"></span>della </span></div><div class=\"t m0 x3 h7 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18005\">relativa vita <span class=\"_ _a\" id=\"cflshid_18006\"></span>utile <span class=\"_ _a\" id=\"cflshid_18007\"></span>al netto <span class=\"_ _a\" id=\"cflshid_18008\"></span>dei <span class=\"_ _a\" id=\"cflshid_18009\"></span>costi di <span class=\"_ _a\" id=\"cflshid_18010\"></span>dismissione, <span class=\"_ _a\" id=\"cflshid_18011\"></span>utilizzando <span class=\"_ _a\" id=\"cflshid_18012\"></span>un tasso <span class=\"_ _a\" id=\"cflshid_18013\"></span>d\u2019attualizzazione <span class=\"_ _a\" id=\"cflshid_18014\"></span>ante-imposte che <span class=\"_ _a\" id=\"cflshid_18015\"></span>riflette </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18016\">le valutazioni di mercato sul valore temporale del denaro e i rischi specifici dell\u2019attivit\u00e0. </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws9a\" id=\"cflshid_18017\"><span id=\"cflshid_18018\">In particolare, il tasso di sconto utilizzato \u00e8 il </span><span class=\"fff ws0\" id=\"cflshid_18019\"><span id=\"cflshid_18020\">W<span class=\"_ _1\" id=\"cflshid_18021\"></span>eighted A<span class=\"_ _2\" id=\"cflshid_18022\"></span>verage Cost of <span class=\"_ _0\" id=\"cflshid_18023\"></span>Capital</span><span class=\"ff6\" id=\"cflshid_18024\"><span id=\"cflshid_18025\"> (W<span class=\"_ _1\" id=\"cflshid_18026\"></span>ACC) rettificato <span class=\"_ _0\" id=\"cflshid_18027\"></span>del rischio Pa</span><span class=\"ff1\" id=\"cflshid_18028\">-</span></span></span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18029\"><span id=\"cflshid_18030\">ese specifico in cui si trova la </span><span class=\"ffd ws46\" id=\"cflshid_18031\">cash generating unit</span><span id=\"cflshid_18032\"> oggetto di valutazione. I W<span class=\"_ _1\" id=\"cflshid_18033\"></span>ACC sono differenziati in funzione </span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18034\">della rischiosit\u00e0 espressa dai paesi in cui opera l\u2019attivit\u00e0.</div><div class=\"t m0 x3 h6 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18035\"><span id=\"cflshid_18036\">I <span class=\"_ _3\" id=\"cflshid_18037\"></span>flussi di <span class=\"_ _0\" id=\"cflshid_18038\"></span>cassa attesi <span class=\"_ _0\" id=\"cflshid_18039\"></span>sono determinati <span class=\"_ _3\" id=\"cflshid_18040\"></span>sulla base <span class=\"_ _0\" id=\"cflshid_18041\"></span>di assunzioni <span class=\"_ _0\" id=\"cflshid_18042\"></span>ragionevoli e <span class=\"_ _3\" id=\"cflshid_18043\"></span>supportabili rappresentative <span class=\"_ _0\" id=\"cflshid_18044\"></span>della mi</span><span class=\"ff1\" id=\"cflshid_18045\">-</span></div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18046\"><span id=\"cflshid_18047\">gliore stima <span class=\"_ _0\" id=\"cflshid_18048\"></span>delle future <span class=\"_ _3\" id=\"cflshid_18049\"></span>condizioni economiche <span class=\"_ _0\" id=\"cflshid_18050\"></span>che si verificheranno <span class=\"_ _0\" id=\"cflshid_18051\"></span>nella residua <span class=\"_ _3\" id=\"cflshid_18052\"></span>vita utile <span class=\"_ _0\" id=\"cflshid_18053\"></span>della </span><span class=\"ffd ws5b\" id=\"cflshid_18054\">cash generating </span></div><div class=\"t m0 x3 h6 y52 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18055\"><span id=\"cflshid_18056\">unit</span><span class=\"ff1\" id=\"cflshid_18057\">, dando maggiore rilevanza alle indicazioni provenienti dall\u2019esterno.</span></div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18058\">Ai <span class=\"_ _3\" id=\"cflshid_18059\"></span>fini della <span class=\"_ _0\" id=\"cflshid_18060\"></span>stima del <span class=\"_ _0\" id=\"cflshid_18061\"></span>valore d\u2019uso <span class=\"_ _0\" id=\"cflshid_18062\"></span>i flussi <span class=\"_ _0\" id=\"cflshid_18063\"></span>finanziari futuri <span class=\"_ _0\" id=\"cflshid_18064\"></span>sono ricavati <span class=\"_ _0\" id=\"cflshid_18065\"></span>dai piani <span class=\"_ _0\" id=\"cflshid_18066\"></span>aziendali approvati <span class=\"_ _0\" id=\"cflshid_18067\"></span>dal Consiglio </div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18068\">di Amministrazione, <span class=\"_ _a\" id=\"cflshid_18069\"></span>i <span class=\"_ _c\" id=\"cflshid_18070\"></span>quali <span class=\"_ _c\" id=\"cflshid_18071\"></span>costituiscono <span class=\"_ _a\" id=\"cflshid_18072\"></span>la <span class=\"_ _c\" id=\"cflshid_18073\"></span>migliore <span class=\"_ _c\" id=\"cflshid_18074\"></span>stima <span class=\"_ _c\" id=\"cflshid_18075\"></span>effettuabile <span class=\"_ _a\" id=\"cflshid_18076\"></span>dal <span class=\"_ _c\" id=\"cflshid_18077\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_18078\"></span>sulle <span class=\"_ _c\" id=\"cflshid_18079\"></span>condizioni <span class=\"_ _c\" id=\"cflshid_18080\"></span>economiche </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws77\" id=\"cflshid_18081\"><span id=\"cflshid_18082\">previste nel periodo di piano. Le proiezioni del piano coprono normalmente un arco temporale di almeno tre eser<span class=\"_ _3\" id=\"cflshid_18083\"></span></span><span class=\"ws0\" id=\"cflshid_18084\">-</span></div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18085\">cizi; <span class=\"_ _a\" id=\"cflshid_18086\"></span>il tasso <span class=\"_ _a\" id=\"cflshid_18087\"></span>di <span class=\"_ _a\" id=\"cflshid_18088\"></span>crescita <span class=\"_ _a\" id=\"cflshid_18089\"></span>a <span class=\"_ _a\" id=\"cflshid_18090\"></span>lungo <span class=\"_ _a\" id=\"cflshid_18091\"></span>termine <span class=\"_ _a\" id=\"cflshid_18092\"></span>utilizzato <span class=\"_ _a\" id=\"cflshid_18093\"></span>al <span class=\"_ _a\" id=\"cflshid_18094\"></span>fine della <span class=\"_ _a\" id=\"cflshid_18095\"></span>stima <span class=\"_ _a\" id=\"cflshid_18096\"></span>del <span class=\"_ _a\" id=\"cflshid_18097\"></span>valore <span class=\"_ _a\" id=\"cflshid_18098\"></span>terminale <span class=\"_ _a\" id=\"cflshid_18099\"></span>dell\u2019attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18100\"></span>o <span class=\"_ _a\" id=\"cflshid_18101\"></span>dell\u2019unit\u00e0 </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18102\">\u00e8 <span class=\"_ _a\" id=\"cflshid_18103\"></span>determinato <span class=\"_ _c\" id=\"cflshid_18104\"></span>sulla <span class=\"_ _c\" id=\"cflshid_18105\"></span>base <span class=\"_ _c\" id=\"cflshid_18106\"></span>della <span class=\"_ _c\" id=\"cflshid_18107\"></span>media <span class=\"_ _c\" id=\"cflshid_18108\"></span>delle <span class=\"_ _c\" id=\"cflshid_18109\"></span>ricerche <span class=\"_ _c\" id=\"cflshid_18110\"></span>pi\u00f9 <span class=\"_ _c\" id=\"cflshid_18111\"></span>recenti <span class=\"_ _c\" id=\"cflshid_18112\"></span>della <span class=\"_ _c\" id=\"cflshid_18113\"></span>comunit\u00e0 <span class=\"_ _c\" id=\"cflshid_18114\"></span>finanziaria <span class=\"_ _c\" id=\"cflshid_18115\"></span>sul <span class=\"_ _c\" id=\"cflshid_18116\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_18117\"></span>ovvero <span class=\"_ _c\" id=\"cflshid_18118\"></span>sul </div><div class=\"t m0 x3 h7 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18119\">tasso <span class=\"_ _a\" id=\"cflshid_18120\"></span>di <span class=\"_ _a\" id=\"cflshid_18121\"></span>inflazione <span class=\"_ _a\" id=\"cflshid_18122\"></span>atteso <span class=\"_ _a\" id=\"cflshid_18123\"></span>o <span class=\"_ _a\" id=\"cflshid_18124\"></span>sul <span class=\"_ _a\" id=\"cflshid_18125\"></span>tasso <span class=\"_ _a\" id=\"cflshid_18126\"></span>di <span class=\"_ _a\" id=\"cflshid_18127\"></span>crescita <span class=\"_ _c\" id=\"cflshid_18128\"></span>del <span class=\"_ _a\" id=\"cflshid_18129\"></span>PIL<span class=\"_ _3\" id=\"cflshid_18130\"></span><span class=\"_ _a\" id=\"cflshid_18131\"></span>reale <span class=\"_ _a\" id=\"cflshid_18132\"></span>atteso. <span class=\"_ _a\" id=\"cflshid_18133\"></span>I <span class=\"_ _a\" id=\"cflshid_18134\"></span>flussi <span class=\"_ _a\" id=\"cflshid_18135\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_18136\"></span>futuri <span class=\"_ _a\" id=\"cflshid_18137\"></span>sono <span class=\"_ _c\" id=\"cflshid_18138\"></span>stimati <span class=\"_ _a\" id=\"cflshid_18139\"></span>facendo </div><div class=\"t m0 x3 h6 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18140\"><span id=\"cflshid_18141\">riferimento <span class=\"_ _3\" id=\"cflshid_18142\"></span>alle <span class=\"_ _3\" id=\"cflshid_18143\"></span>condizioni correnti: <span class=\"_ _0\" id=\"cflshid_18144\"></span>le stime <span class=\"_ _0\" id=\"cflshid_18145\"></span>pertanto non <span class=\"_ _0\" id=\"cflshid_18146\"></span>considerano n\u00e9 <span class=\"_ _0\" id=\"cflshid_18147\"></span>i benefici <span class=\"_ _0\" id=\"cflshid_18148\"></span>derivanti da <span class=\"_ _0\" id=\"cflshid_18149\"></span>ristrutturazioni fu</span><span class=\"ff1\" id=\"cflshid_18150\">-</span></div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_18151\">ture per le quali la Societ\u00e0 non \u00e8 ancora impegnata n\u00e9 gli investimenti futuri di miglioramento o di ottimizzazione </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18152\">dell\u2019attivit\u00e0 o dell\u2019unit\u00e0.</div><div class=\"t m0 x3 h6 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18153\"><span id=\"cflshid_18154\">Se il valore <span class=\"_ _a\" id=\"cflshid_18155\"></span>contabile di <span class=\"_ _a\" id=\"cflshid_18156\"></span>un\u2019attivit\u00e0 o unit\u00e0 <span class=\"_ _a\" id=\"cflshid_18157\"></span>generatrice di flussi <span class=\"_ _a\" id=\"cflshid_18158\"></span>finanziari, comprensivo <span class=\"_ _a\" id=\"cflshid_18159\"></span>del </span><span class=\"ffd\" id=\"cflshid_18160\"><span id=\"cflshid_18161\">goodwill</span><span class=\"ff1 wsb1\" id=\"cflshid_18162\"><span id=\"cflshid_18163\"> ad essa attri</span><span class=\"ws0\" id=\"cflshid_18164\">-</span></span></span></div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws9f\" id=\"cflshid_18165\">buito, \u00e8 superiore al suo valore recuperabile, tale attivit\u00e0 ha subito una perdita di valore ed \u00e8 conseguentemente </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18166\"><span id=\"cflshid_18167\">svalutata <span class=\"_ _c\" id=\"cflshid_18168\"></span>fino <span class=\"_ _c\" id=\"cflshid_18169\"></span>a <span class=\"_ _d\" id=\"cflshid_18170\"></span>riportarla <span class=\"_ _c\" id=\"cflshid_18171\"></span>al <span class=\"_ _c\" id=\"cflshid_18172\"></span>valore <span class=\"_ _d\" id=\"cflshid_18173\"></span>recuperabile. <span class=\"_ _c\" id=\"cflshid_18174\"></span>La <span class=\"_ _c\" id=\"cflshid_18175\"></span>svalutazione <span class=\"_ _c\" id=\"cflshid_18176\"></span>\u00e8 <span class=\"_ _d\" id=\"cflshid_18177\"></span>attribuita <span class=\"_ _c\" id=\"cflshid_18178\"></span>in <span class=\"_ _c\" id=\"cflshid_18179\"></span>via <span class=\"_ _d\" id=\"cflshid_18180\"></span>prioritaria <span class=\"_ _c\" id=\"cflshid_18181\"></span>al <span class=\"_ _c\" id=\"cflshid_18182\"></span></span><span class=\"ffd\" id=\"cflshid_18183\">goodwill</span><span id=\"cflshid_18184\">\u00a0<span class=\"_ _d\" id=\"cflshid_18185\"></span>fino <span class=\"_ _c\" id=\"cflshid_18186\"></span>a </span></div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws71\" id=\"cflshid_18187\"><span id=\"cflshid_18188\">concorrenza del suo ammontare; l\u2019eventuale eccedenza della svalutazione rispetto al </span><span class=\"ffd ws0\" id=\"cflshid_18189\">goodwill</span><span id=\"cflshid_18190\"> \u00e8 imputata pro-quo</span><span class=\"ws0\" id=\"cflshid_18191\">-</span></div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws7b\" id=\"cflshid_18192\"><span id=\"cflshid_18193\">ta al valore di libro degli asset che costituiscono la </span><span class=\"ffd\" id=\"cflshid_18194\"><span id=\"cflshid_18195\">cash generating unit</span><span class=\"ff6 ws0\" id=\"cflshid_18196\"><span id=\"cflshid_18197\">, fino <span class=\"_ _a\" id=\"cflshid_18198\"></span>all\u2019ammontare <span class=\"_ _a\" id=\"cflshid_18199\"></span>del valore <span class=\"_ _a\" id=\"cflshid_18200\"></span>recupera</span><span class=\"ff1\" id=\"cflshid_18201\">-</span></span></span></div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18202\">bile delle attivit\u00e0 a vita utile definita.</div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws41\" id=\"cflshid_18203\">Le perdite di valore subite da attivit\u00e0 in funzionamento sono rilevate a conto economico nelle categorie di costo </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws5c\" id=\"cflshid_18204\">coerenti con la funzione dell\u2019attivit\u00e0 che ha evidenziato la perdita di valore. <span class=\"_ _0\" id=\"cflshid_18205\"></span>Ad ogni chiusura di bilancio il Gruppo </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_18206\">valuta, inoltre, l\u2019eventuale esistenza di indicatori di una diminuzione delle perdite di valore in precedenza rilevate </div><div class=\"t m0 x3 h6 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18207\"><span id=\"cflshid_18208\">e, <span class=\"_ _a\" id=\"cflshid_18209\"></span>qualora <span class=\"_ _a\" id=\"cflshid_18210\"></span>tali <span class=\"_ _c\" id=\"cflshid_18211\"></span>indicatori <span class=\"_ _a\" id=\"cflshid_18212\"></span>esistano, <span class=\"_ _a\" id=\"cflshid_18213\"></span>effettua <span class=\"_ _c\" id=\"cflshid_18214\"></span>una <span class=\"_ _a\" id=\"cflshid_18215\"></span>nuova <span class=\"_ _a\" id=\"cflshid_18216\"></span>stima <span class=\"_ _c\" id=\"cflshid_18217\"></span>del <span class=\"_ _a\" id=\"cflshid_18218\"></span>valore <span class=\"_ _c\" id=\"cflshid_18219\"></span>recuperabile. <span class=\"_ _a\" id=\"cflshid_18220\"></span>Il <span class=\"_ _a\" id=\"cflshid_18221\"></span>valore <span class=\"_ _c\" id=\"cflshid_18222\"></span>di <span class=\"_ _a\" id=\"cflshid_18223\"></span>un\u2019attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18224\"></span>prece</span><span class=\"ff1\" id=\"cflshid_18225\">-</span></div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18226\">dentemente <span class=\"_ _0\" id=\"cflshid_18227\"></span>svalutata <span class=\"_ _0\" id=\"cflshid_18228\"></span>pu\u00f2 essere <span class=\"_ _2\" id=\"cflshid_18229\"></span>ripristinato <span class=\"_ _3\" id=\"cflshid_18230\"></span>solo <span class=\"_ _0\" id=\"cflshid_18231\"></span>se <span class=\"_ _3\" id=\"cflshid_18232\"></span>vi <span class=\"_ _0\" id=\"cflshid_18233\"></span>sono <span class=\"_ _3\" id=\"cflshid_18234\"></span>stati <span class=\"_ _0\" id=\"cflshid_18235\"></span>cambiamenti <span class=\"_ _3\" id=\"cflshid_18236\"></span>nelle <span class=\"_ _0\" id=\"cflshid_18237\"></span>stime <span class=\"_ _0\" id=\"cflshid_18238\"></span>utilizzate per <span class=\"_ _2\" id=\"cflshid_18239\"></span>determinare </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_18240\">il valore recuperabile dell\u2019attivit\u00e0 dopo l\u2019ultima rilevazione di una perdita di valore. In tal caso il valore contabile </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 wsd5\" id=\"cflshid_18241\">dell\u2019attivit\u00e0 viene portato al valore recuperabile, senza tuttavia che il valore cos\u00ec incrementato possa eccedere il </div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_18242\">valore contabile che sarebbe stato determinato, al netto dell\u2019ammortamento, se non si fosse rilevata alcuna perdita </div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_18243\">di valore negli anni precedenti. Ogni ripristino viene rilevato quale provento a conto economico; dopo che \u00e8 stato </div><div class=\"t m0 x3 h6 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18244\"><span id=\"cflshid_18245\">rilevato <span class=\"_ _0\" id=\"cflshid_18246\"></span>un ripristino <span class=\"_ _0\" id=\"cflshid_18247\"></span>di <span class=\"_ _0\" id=\"cflshid_18248\"></span>valore, la <span class=\"_ _0\" id=\"cflshid_18249\"></span>quota <span class=\"_ _0\" id=\"cflshid_18250\"></span>di ammortamento <span class=\"_ _0\" id=\"cflshid_18251\"></span>dell\u2019attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_18252\"></span>\u00e8 <span class=\"_ _3\" id=\"cflshid_18253\"></span>rettificata <span class=\"_ _0\" id=\"cflshid_18254\"></span>nei periodi <span class=\"_ _0\" id=\"cflshid_18255\"></span>futuri, <span class=\"_ _0\" id=\"cflshid_18256\"></span>al fine <span class=\"_ _0\" id=\"cflshid_18257\"></span>di <span class=\"_ _0\" id=\"cflshid_18258\"></span>ripar</span><span class=\"ff1\" id=\"cflshid_18259\">-</span></div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18260\">tire il valore contabile modificato, al netto di eventuali <span class=\"_ _a\" id=\"cflshid_18261\"></span>valori residui, in quote costanti lungo la restante vita utile. </div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18262\">Le svalutazioni dell\u2019avviamento non possono in ogni caso essere oggetto di ripristino di valore.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24707": {
   "value": "<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_18271\">STRUMENTI FINANZIARI<span class=\"_ _0\" id=\"cflshid_18272\"></span></div><div class=\"t m0 x3 h9 y72 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18273\">Rilevazione e valutazione </div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18274\"><span id=\"cflshid_18275\">Uno strumento finanziario <span class=\"_ _3\" id=\"cflshid_18276\"></span>\u00e8 qualsiasi contratto che <span class=\"_ _3\" id=\"cflshid_18277\"></span>d\u00e0 origine ad <span class=\"_ _3\" id=\"cflshid_18278\"></span>un\u2019attivit\u00e0 finanziaria per <span class=\"_ _3\" id=\"cflshid_18279\"></span>un\u2019entit\u00e0 e ad una <span class=\"_ _3\" id=\"cflshid_18280\"></span>pas</span><span class=\"ff1\" id=\"cflshid_18281\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18282\">sivit\u00e0 finanziaria o ad uno strumento rappresentativo di capitale per un\u2019altra entit\u00e0.</div><div class=\"t m0 x3 h33 y50 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18283\">Attivit\u00e0 finanziarie </div><div class=\"t m0 x3 h9 y51 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18284\">Rilevazione iniziale e valutazione</div><div class=\"t m0 x3 h6 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18285\"><span id=\"cflshid_18286\">Al momento della <span class=\"_ _a\" id=\"cflshid_18287\"></span>rilevazione iniziale, le attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18288\"></span>finanziarie sono classificate, a <span class=\"_ _a\" id=\"cflshid_18289\"></span>seconda dei casi, <span class=\"_ _a\" id=\"cflshid_18290\"></span>in base alle suc</span><span class=\"ff1\" id=\"cflshid_18291\">-</span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_18292\"><span id=\"cflshid_18293\">cessive modalit\u00e0 di misurazione, cio\u00e8 al costo ammortizzato, al </span><span class=\"ffd\" id=\"cflshid_18294\">fair value</span><span id=\"cflshid_18295\"> rilevato nel Conto economico comples</span><span class=\"ws0\" id=\"cflshid_18296\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18297\"><span id=\"cflshid_18298\">sivo consolidato e al </span><span class=\"ffd\" id=\"cflshid_18299\">fair value</span><span id=\"cflshid_18300\"> rilevato nel conto economico. </span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18301\">La <span class=\"_ _a\" id=\"cflshid_18302\"></span>classificazione <span class=\"_ _a\" id=\"cflshid_18303\"></span>delle <span class=\"_ _c\" id=\"cflshid_18304\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18305\"></span>finanziarie <span class=\"_ _a\" id=\"cflshid_18306\"></span>al <span class=\"_ _c\" id=\"cflshid_18307\"></span>momento <span class=\"_ _a\" id=\"cflshid_18308\"></span>della <span class=\"_ _a\" id=\"cflshid_18309\"></span>rilevazione <span class=\"_ _c\" id=\"cflshid_18310\"></span>iniziale <span class=\"_ _a\" id=\"cflshid_18311\"></span>dipende <span class=\"_ _a\" id=\"cflshid_18312\"></span>dalle <span class=\"_ _c\" id=\"cflshid_18313\"></span>caratteristiche <span class=\"_ _a\" id=\"cflshid_18314\"></span>dei </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18315\">flussi <span class=\"_ _3\" id=\"cflshid_18316\"></span>di cassa <span class=\"_ _0\" id=\"cflshid_18317\"></span>contrattuali delle <span class=\"_ _0\" id=\"cflshid_18318\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18319\"></span>e dal <span class=\"_ _0\" id=\"cflshid_18320\"></span>modello di <span class=\"_ _3\" id=\"cflshid_18321\"></span>business <span class=\"_ _3\" id=\"cflshid_18322\"></span>che il <span class=\"_ _0\" id=\"cflshid_18323\"></span>Gruppo usa <span class=\"_ _0\" id=\"cflshid_18324\"></span>per la <span class=\"_ _0\" id=\"cflshid_18325\"></span>loro gestione. </div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18326\">Ad <span class=\"_ _a\" id=\"cflshid_18327\"></span>eccezione dei <span class=\"_ _a\" id=\"cflshid_18328\"></span>crediti <span class=\"_ _a\" id=\"cflshid_18329\"></span>commerciali <span class=\"_ _a\" id=\"cflshid_18330\"></span>che <span class=\"_ _a\" id=\"cflshid_18331\"></span>non <span class=\"_ _a\" id=\"cflshid_18332\"></span>contengono <span class=\"_ _a\" id=\"cflshid_18333\"></span>una <span class=\"_ _a\" id=\"cflshid_18334\"></span>componente di <span class=\"_ _a\" id=\"cflshid_18335\"></span>finanziamento <span class=\"_ _a\" id=\"cflshid_18336\"></span>significativa <span class=\"_ _a\" id=\"cflshid_18337\"></span>o <span class=\"_ _a\" id=\"cflshid_18338\"></span>per <span class=\"_ _a\" id=\"cflshid_18339\"></span>i </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18340\"><span id=\"cflshid_18341\">quali <span class=\"_ _a\" id=\"cflshid_18342\"></span>il <span class=\"_ _c\" id=\"cflshid_18343\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_18344\"></span>ha <span class=\"_ _c\" id=\"cflshid_18345\"></span>applicato <span class=\"_ _a\" id=\"cflshid_18346\"></span>l\u2019espediente <span class=\"_ _c\" id=\"cflshid_18347\"></span>pratico, <span class=\"_ _a\" id=\"cflshid_18348\"></span>il <span class=\"_ _c\" id=\"cflshid_18349\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_18350\"></span>inizialmente <span class=\"_ _c\" id=\"cflshid_18351\"></span>valuta <span class=\"_ _a\" id=\"cflshid_18352\"></span>un\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18353\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_18354\"></span>al <span class=\"_ _c\" id=\"cflshid_18355\"></span>suo <span class=\"_ _a\" id=\"cflshid_18356\"></span></span><span class=\"ffd\" id=\"cflshid_18357\">fair </span></div><div class=\"t m0 x3 h6 y59 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18358\"><span id=\"cflshid_18359\">value</span><span class=\"ff6\" id=\"cflshid_18360\"><span id=\"cflshid_18361\"> pi\u00f9, <span class=\"_ _3\" id=\"cflshid_18362\"></span>nel caso di <span class=\"_ _3\" id=\"cflshid_18363\"></span>un\u2019attivit\u00e0 finanziaria non <span class=\"_ _0\" id=\"cflshid_18364\"></span>al </span><span class=\"ffd wsbc\" id=\"cflshid_18365\"><span id=\"cflshid_18366\">fair value</span><span class=\"ff1\" id=\"cflshid_18367\"> rilevato nel conto economico, i costi di transazione. I </span></span></span></div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18368\">crediti commerciali che non contengono una componente di finanziamento significativa o per i quali <span class=\"_ _3\" id=\"cflshid_18369\"></span>il Gruppo ha </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18370\">applicato l\u2019espediente pratico sono valutati al prezzo dell\u2019operazione determinato secondo l\u2019IFRS 15.</div><div class=\"t m0 x3 h9 y5d ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18371\">V<span class=\"_ _2\" id=\"cflshid_18372\"></span>alutazione successiva</div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18373\">Ai fini della valutazione successiva, le attivit\u00e0 finanziarie sono classificate in quattro categorie:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18374\"><span id=\"cflshid_18375\">\u00a0<span class=\"_ _45\" id=\"cflshid_18376\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18377\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18378\">attivit\u00e0 finanziarie al costo ammortizzato (strumenti di debito);</span></div><div class=\"t m0 x31 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18379\"><span id=\"cflshid_18380\">\u00a0<span class=\"_ _45\" id=\"cflshid_18381\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18382\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18383\"><span id=\"cflshid_18384\">attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18385\"></span>finanziarie <span class=\"_ _d\" id=\"cflshid_18386\"></span>al <span class=\"_ _c\" id=\"cflshid_18387\"></span></span><span class=\"ffd wse4\" id=\"cflshid_18388\">fair value</span><span id=\"cflshid_18389\">\u00a0<span class=\"_ _d\" id=\"cflshid_18390\"></span>rilevato <span class=\"_ _c\" id=\"cflshid_18391\"></span>nel <span class=\"_ _d\" id=\"cflshid_18392\"></span>Conto <span class=\"_ _d\" id=\"cflshid_18393\"></span>economico <span class=\"_ _c\" id=\"cflshid_18394\"></span>complessivo <span class=\"_ _d\" id=\"cflshid_18395\"></span>consolidato <span class=\"_ _c\" id=\"cflshid_18396\"></span>con <span class=\"_ _d\" id=\"cflshid_18397\"></span>riclassifica <span class=\"_ _d\" id=\"cflshid_18398\"></span>degli </span></span></div><div class=\"t m0 x32 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18399\">utili e perdite cumulate (strumenti di debito);</div><div class=\"t m0 x31 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18400\"><span id=\"cflshid_18401\">\u00a0<span class=\"_ _45\" id=\"cflshid_18402\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18403\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18404\"><span id=\"cflshid_18405\">attivit\u00e0 finanziar<span class=\"_ _3\" id=\"cflshid_18406\"></span>ie al <span class=\"_ _0\" id=\"cflshid_18407\"></span></span><span class=\"ffd ws88\" id=\"cflshid_18408\"><span id=\"cflshid_18409\">fair value</span><span class=\"ff1\" id=\"cflshid_18410\"> rilevato nel Conto economico complessivo consolidato senza rigiro degli utili e </span></span></span></div><div class=\"t m0 x32 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18411\">perdite cumulate nel momento dell\u2019eliminazione (strumenti rappresentativi di capitale);</div><div class=\"t m0 x31 h6 y64 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18412\"><span id=\"cflshid_18413\">\u00a0<span class=\"_ _45\" id=\"cflshid_18414\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18415\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18416\"><span id=\"cflshid_18417\">attivit\u00e0 finanziarie al </span><span class=\"ffd\" id=\"cflshid_18418\">fair value</span></span><span id=\"cflshid_18419\"> rilevato a conto economico.</span></div><div class=\"t m0 x3 h9 y66 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18420\">Attivit\u00e0 finanziarie al costo ammortizzato (strumenti di debito)</div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18421\">Sono classificate <span class=\"_ _0\" id=\"cflshid_18422\"></span>in tale <span class=\"_ _3\" id=\"cflshid_18423\"></span>categoria le <span class=\"_ _0\" id=\"cflshid_18424\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18425\"></span>per le quali <span class=\"_ _0\" id=\"cflshid_18426\"></span>risultano verificati <span class=\"_ _3\" id=\"cflshid_18427\"></span>i seguenti <span class=\"_ _0\" id=\"cflshid_18428\"></span>requisiti: (i) <span class=\"_ _0\" id=\"cflshid_18429\"></span>l\u2019attivit\u00e0<span class=\"_ _a\" id=\"cflshid_18430\"></span></div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18431\">\u00e8 <span class=\"_ _a\" id=\"cflshid_18432\"></span>posseduta <span class=\"_ _a\" id=\"cflshid_18433\"></span>nell\u2019ambito <span class=\"_ _c\" id=\"cflshid_18434\"></span>di <span class=\"_ _a\" id=\"cflshid_18435\"></span>un <span class=\"_ _c\" id=\"cflshid_18436\"></span>modello <span class=\"_ _a\" id=\"cflshid_18437\"></span>di <span class=\"_ _a\" id=\"cflshid_18438\"></span>business <span class=\"_ _c\" id=\"cflshid_18439\"></span>il <span class=\"_ _a\" id=\"cflshid_18440\"></span>cui <span class=\"_ _c\" id=\"cflshid_18441\"></span>obiettivo <span class=\"_ _a\" id=\"cflshid_18442\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_18443\"></span>il <span class=\"_ _c\" id=\"cflshid_18444\"></span>possesso <span class=\"_ _a\" id=\"cflshid_18445\"></span>dell\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18446\"></span>finalizzato <span class=\"_ _a\" id=\"cflshid_18447\"></span>alla <span class=\"_ _a\" id=\"cflshid_18448\"></span>raccolta<span class=\"_ _a\" id=\"cflshid_18449\"></span></div><div class=\"t m0 x3 h6 y78 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18450\"><span id=\"cflshid_18451\">dei flussi finanziari contrattuali; <span class=\"_ _a\" id=\"cflshid_18452\"></span>e (ii) i termini <span class=\"_ _a\" id=\"cflshid_18453\"></span>contrattuali dell\u2019attivit\u00e0 prevedono flussi <span class=\"_ _a\" id=\"cflshid_18454\"></span>finanziari rappresentati uni</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_18455\">-</span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 lsc ws54\" id=\"cflshid_18456\">camente da pagamenti del capitale e dell\u2019interesse sull\u2019importo del capitale da restituire. Si tratta principalmente di </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18457\">crediti commerciali, attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18458\"></span>finanziarie e altre <span class=\"_ _3\" id=\"cflshid_18459\"></span>attivit\u00e0.</div><div class=\"t m0 x3 h6 y6b ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18460\"><span id=\"cflshid_18461\">I <span class=\"_ _0\" id=\"cflshid_18462\"></span>crediti <span class=\"_ _3\" id=\"cflshid_18463\"></span>commerciali <span class=\"_ _0\" id=\"cflshid_18464\"></span>che <span class=\"_ _3\" id=\"cflshid_18465\"></span>non <span class=\"_ _0\" id=\"cflshid_18466\"></span>contengono <span class=\"_ _3\" id=\"cflshid_18467\"></span>una <span class=\"_ _0\" id=\"cflshid_18468\"></span>componente <span class=\"_ _3\" id=\"cflshid_18469\"></span>finanziaria <span class=\"_ _0\" id=\"cflshid_18470\"></span>significativa sono <span class=\"_ _0\" id=\"cflshid_18471\"></span>riconosciuti <span class=\"_ _0\" id=\"cflshid_18472\"></span>al <span class=\"_ _0\" id=\"cflshid_18473\"></span>prezzo <span class=\"_ _3\" id=\"cflshid_18474\"></span>defini</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_18475\">-</span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 lsc ws6e\" id=\"cflshid_18476\">to per la relativa transazione (determinato secondo il disposto del principio IFRS 15 Ricavi da contratti con i clienti).</div><div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18477\">Le <span class=\"_ _d\" id=\"cflshid_18478\"></span>attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_18479\"></span>finanziarie <span class=\"_ _d\" id=\"cflshid_18480\"></span>al <span class=\"_ _d\" id=\"cflshid_18481\"></span>costo <span class=\"_ _4\" id=\"cflshid_18482\"></span>ammortizzato <span class=\"_ _c\" id=\"cflshid_18483\"></span>sono <span class=\"_ _d\" id=\"cflshid_18484\"></span>successivamente <span class=\"_ _d\" id=\"cflshid_18485\"></span>valutate <span class=\"_ _d\" id=\"cflshid_18486\"></span>utilizzando <span class=\"_ _4\" id=\"cflshid_18487\"></span>il <span class=\"_ _c\" id=\"cflshid_18488\"></span>criterio <span class=\"_ _d\" id=\"cflshid_18489\"></span>dell\u2019interesse </div><div class=\"t m0 x3 h6 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18490\"><span id=\"cflshid_18491\">effettivo <span class=\"_ _a\" id=\"cflshid_18492\"></span>e <span class=\"_ _a\" id=\"cflshid_18493\"></span>sono <span class=\"_ _a\" id=\"cflshid_18494\"></span>soggette <span class=\"_ _c\" id=\"cflshid_18495\"></span>ad <span class=\"_ _a\" id=\"cflshid_18496\"></span></span><span class=\"ffd\" id=\"cflshid_18497\"><span id=\"cflshid_18498\">impairment</span><span class=\"ff1 ws84\" id=\"cflshid_18499\">. Gli utili e le perdite sono rilevati a conto economico quando l\u2019attivit\u00e0 \u00e8 </span></span></div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18500\">eliminata, modificata o rivalutata.</div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18501\">T<span class=\"_ _0\" id=\"cflshid_18502\"></span>ra le attivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_18503\"></span>costo ammortizzato del <span class=\"_ _3\" id=\"cflshid_18504\"></span>Gruppo sono inclusi <span class=\"_ _3\" id=\"cflshid_18505\"></span>i crediti commerciali <span class=\"_ _0\" id=\"cflshid_18506\"></span>e i depositi cauzionali.</div><div class=\"t m0 x3 h9 y3 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18515\"><span id=\"cflshid_18516\">Attivit\u00e0 finanziarie al </span><span class=\"ff8\" id=\"cflshid_18517\"><span id=\"cflshid_18518\">fair value</span><span class=\"ff3\" id=\"cflshid_18519\"> rilevato in OCI (strumenti di debito)</span></span></div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18520\"><span id=\"cflshid_18521\">Sono </span><span class=\"_ _4\" id=\"cflshid_18522\">\u00a0</span><span id=\"cflshid_18523\">classificate </span><span class=\"_ _4\" id=\"cflshid_18524\">\u00a0</span><span id=\"cflshid_18525\">in </span><span class=\"_ _4\" id=\"cflshid_18526\">\u00a0</span><span id=\"cflshid_18527\">tale </span><span class=\"_ _4\" id=\"cflshid_18528\">\u00a0</span><span id=\"cflshid_18529\">categoria </span><span class=\"_ _4\" id=\"cflshid_18530\">\u00a0</span><span id=\"cflshid_18531\">le </span><span class=\"_ _7\" id=\"cflshid_18532\">\u00a0</span><span id=\"cflshid_18533\">attivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_18534\">\u00a0</span><span id=\"cflshid_18535\">finanziarie </span><span class=\"_ _4\" id=\"cflshid_18536\">\u00a0</span><span id=\"cflshid_18537\">per </span><span class=\"_ _4\" id=\"cflshid_18538\">\u00a0</span><span id=\"cflshid_18539\">le </span><span class=\"_ _4\" id=\"cflshid_18540\">\u00a0</span><span id=\"cflshid_18541\">quali </span><span class=\"_ _7\" id=\"cflshid_18542\">\u00a0</span><span id=\"cflshid_18543\">risultano </span><span class=\"_ _4\" id=\"cflshid_18544\">\u00a0</span><span id=\"cflshid_18545\">verificati </span><span class=\"_ _4\" id=\"cflshid_18546\">\u00a0</span><span id=\"cflshid_18547\">i </span><span class=\"_ _4\" id=\"cflshid_18548\">\u00a0</span><span id=\"cflshid_18549\">seguenti </span><span class=\"_ _4\" id=\"cflshid_18550\">\u00a0</span><span id=\"cflshid_18551\">requisiti: </span><span class=\"_ _7\" id=\"cflshid_18552\">\u00a0</span><span id=\"cflshid_18553\">(i) </span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws42\" id=\"cflshid_18554\">l\u2019attivit\u00e0 \u00e8 posseduta nel quadro di un modello di business il cui obiettivo \u00e8 conseguito sia mediante la raccolta </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18555\">dei flussi finanziari contrattuali che mediante la vendita dell\u2019attivit\u00e0 stessa; e (ii) i termini contrattuali dell\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18556\">prevedono <span class=\"_ _d\" id=\"cflshid_18557\"></span>flussi <span class=\"_ _d\" id=\"cflshid_18558\"></span>finanziari <span class=\"_ _4\" id=\"cflshid_18559\"></span>rappresentati <span class=\"_ _c\" id=\"cflshid_18560\"></span>unicamente <span class=\"_ _4\" id=\"cflshid_18561\"></span>da <span class=\"_ _c\" id=\"cflshid_18562\"></span>pagamenti <span class=\"_ _d\" id=\"cflshid_18563\"></span>del <span class=\"_ _4\" id=\"cflshid_18564\"></span>capitale <span class=\"_ _c\" id=\"cflshid_18565\"></span>e <span class=\"_ _4\" id=\"cflshid_18566\"></span>dell\u2019interesse <span class=\"_ _c\" id=\"cflshid_18567\"></span>sull\u2019importo <span class=\"_ _d\" id=\"cflshid_18568\"></span>del </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18569\">capitale da restituire</div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_18570\"><span id=\"cflshid_18571\">T<span class=\"_ _2\" id=\"cflshid_18572\"></span>ali attivit\u00e0 sono inizialmente riconosciute in bilancio al loro </span><span class=\"ffd\" id=\"cflshid_18573\">fair value</span><span id=\"cflshid_18574\"> incrementato di eventuali costi accessori </span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18575\">direttamente attribuibili alle transazioni che le hanno generate.</div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_18576\"><span id=\"cflshid_18577\">Per le attivit\u00e0 da strumenti di debito valutati al </span><span class=\"ffd\" id=\"cflshid_18578\"><span id=\"cflshid_18579\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_18580\"><span id=\"cflshid_18581\">\u00a0<span class=\"_ _3\" id=\"cflshid_18582\"></span>rilevato in <span class=\"_ _0\" id=\"cflshid_18583\"></span>OCI, gli <span class=\"_ _3\" id=\"cflshid_18584\"></span>interessi attivi, <span class=\"_ _0\" id=\"cflshid_18585\"></span>le variazioni <span class=\"_ _3\" id=\"cflshid_18586\"></span>per diffe</span><span class=\"ff1\" id=\"cflshid_18587\">-</span></span></span></div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_18588\">renze cambio e le perdite di valore, insieme alle riprese, sono rilevati a conto economico e sono calcolati allo stesso </div><div class=\"t m0 x3 h6 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18589\"><span id=\"cflshid_18590\">modo delle attivit\u00e0 finanziarie valutate al costo ammortizzato. Le rimanenti variazioni del </span><span class=\"ffd ws8d\" id=\"cflshid_18591\"><span id=\"cflshid_18592\">fair value</span><span class=\"ff1\" id=\"cflshid_18593\"> sono rilevate </span></span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_18594\"><span id=\"cflshid_18595\">in OCI. <span class=\"_ _0\" id=\"cflshid_18596\"></span>Al momento dell\u2019eliminazione, la variazione cumulativa del </span><span class=\"ffd\" id=\"cflshid_18597\"><span id=\"cflshid_18598\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_18599\"> rilevata in OCI viene riclassificata </span></span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18600\">nel conto economico.</div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_18601\"><span id=\"cflshid_18602\">Le attivit\u00e0 da strumenti di debito del Gruppo valutati al </span><span class=\"ffd\" id=\"cflshid_18603\">fair value</span><span id=\"cflshid_18604\"> rilevato in OCI comprendono gli investimenti in </span></div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18605\">strumenti di debito quotati inclusi nelle altre attivit\u00e0 finanziarie non correnti.</div><div class=\"t m0 x3 h9 y59 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18606\">Investimenti in strumenti rappresentativi di capitale</div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18607\">All\u2019atto <span class=\"_ _d\" id=\"cflshid_18608\"></span>della <span class=\"_ _d\" id=\"cflshid_18609\"></span>rilevazione <span class=\"_ _d\" id=\"cflshid_18610\"></span>iniziale, <span class=\"_ _d\" id=\"cflshid_18611\"></span>il <span class=\"_ _d\" id=\"cflshid_18612\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_18613\"></span>pu\u00f2 <span class=\"_ _d\" id=\"cflshid_18614\"></span>irrevocabilmente <span class=\"_ _d\" id=\"cflshid_18615\"></span>scegliere <span class=\"_ _d\" id=\"cflshid_18616\"></span>di <span class=\"_ _4\" id=\"cflshid_18617\"></span>classificare <span class=\"_ _c\" id=\"cflshid_18618\"></span>i <span class=\"_ _d\" id=\"cflshid_18619\"></span>propri <span class=\"_ _d\" id=\"cflshid_18620\"></span>investimenti </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_18621\"><span id=\"cflshid_18622\">azionari come strumenti rappresentativi di capitale rilevati al </span><span class=\"ffd\" id=\"cflshid_18623\">fair value</span><span id=\"cflshid_18624\"> rilevato in OCI quando soddisfano la de</span><span class=\"ws0\" id=\"cflshid_18625\">-</span></div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18626\">finizione di strumenti rappresentativi di capitale ai sensi dello IAS 32 \u201cStrumenti finanziari: Presentazione\u201d e non </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18627\">sono detenuti per la negoziazione. La classificazione \u00e8 determinata per ogni singolo strumento.</div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18628\">Gli <span class=\"_ _0\" id=\"cflshid_18629\"></span>utili <span class=\"_ _3\" id=\"cflshid_18630\"></span>e <span class=\"_ _0\" id=\"cflshid_18631\"></span>le perdite <span class=\"_ _0\" id=\"cflshid_18632\"></span>conseguite <span class=\"_ _0\" id=\"cflshid_18633\"></span>su <span class=\"_ _3\" id=\"cflshid_18634\"></span>tali <span class=\"_ _0\" id=\"cflshid_18635\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18636\"></span>non <span class=\"_ _0\" id=\"cflshid_18637\"></span>vengono <span class=\"_ _3\" id=\"cflshid_18638\"></span>mai <span class=\"_ _0\" id=\"cflshid_18639\"></span>rigirati <span class=\"_ _3\" id=\"cflshid_18640\"></span>nel <span class=\"_ _0\" id=\"cflshid_18641\"></span>conto economico. <span class=\"_ _0\" id=\"cflshid_18642\"></span>I <span class=\"_ _0\" id=\"cflshid_18643\"></span>dividendi </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_18644\"><span id=\"cflshid_18645\">sono rilevati nel conto economico quando il diritto al pagamento \u00e8 stato deliberato, salvo quando il Gruppo bene</span><span class=\"ws0\" id=\"cflshid_18646\">-</span></div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18647\">ficia di <span class=\"_ _0\" id=\"cflshid_18648\"></span>tali proventi <span class=\"_ _0\" id=\"cflshid_18649\"></span>come recupero <span class=\"_ _3\" id=\"cflshid_18650\"></span>di parte <span class=\"_ _0\" id=\"cflshid_18651\"></span>del costo <span class=\"_ _3\" id=\"cflshid_18652\"></span>dell\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18653\"></span>finanziaria, nel <span class=\"_ _0\" id=\"cflshid_18654\"></span>qual caso <span class=\"_ _3\" id=\"cflshid_18655\"></span>tali utili <span class=\"_ _0\" id=\"cflshid_18656\"></span>sono rilevati <span class=\"_ _0\" id=\"cflshid_18657\"></span>in </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws49\" id=\"cflshid_18658\"><span id=\"cflshid_18659\">OCI. Gli strumenti rappresentativi di capitale iscritti al </span><span class=\"ffd\" id=\"cflshid_18660\">fair value</span><span id=\"cflshid_18661\"> rilevato in OCI non sono soggetti ad </span><span class=\"ffd ws0\" id=\"cflshid_18662\">impairment </span></div><div class=\"t m0 x3 h6 y61 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18663\"><span id=\"cflshid_18664\">test</span><span class=\"ff1\" id=\"cflshid_18665\">.</span></div><div class=\"t m0 x3 h6 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18666\"><span id=\"cflshid_18667\">Il Gruppo <span class=\"_ _0\" id=\"cflshid_18668\"></span>ha scelto di <span class=\"_ _0\" id=\"cflshid_18669\"></span>classificare irrevocabilmente <span class=\"_ _3\" id=\"cflshid_18670\"></span>le proprie <span class=\"_ _0\" id=\"cflshid_18671\"></span>partecipazioni diverse dalle <span class=\"_ _0\" id=\"cflshid_18672\"></span>partecipazioni in <span class=\"_ _3\" id=\"cflshid_18673\"></span>impre</span><span class=\"ff1\" id=\"cflshid_18674\">-</span></div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18675\">se quotate e/o collegate in questa categoria.</div><div class=\"t m0 x3 h9 y77 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18676\">Attivit\u00e0 finanziarie al fair value rilevato a conto economico</div><div class=\"t m0 x3 h6 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18677\"><span id=\"cflshid_18678\">Gli <span class=\"_ _a\" id=\"cflshid_18679\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_18680\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_18681\"></span>al <span class=\"_ _c\" id=\"cflshid_18682\"></span></span><span class=\"ffd ws54\" id=\"cflshid_18683\"><span id=\"cflshid_18684\">fair value</span><span class=\"ff1\" id=\"cflshid_18685\"> con variazioni rilevate nel conto economico sono iscritti nel prospetto della </span></span></div><div class=\"t m0 x3 h6 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18686\"><span id=\"cflshid_18687\">Situazione <span class=\"_ _a\" id=\"cflshid_18688\"></span>patrimoniale e <span class=\"_ _a\" id=\"cflshid_18689\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_18690\"></span>consolidata <span class=\"_ _a\" id=\"cflshid_18691\"></span>al <span class=\"_ _a\" id=\"cflshid_18692\"></span></span><span class=\"ffd ws4d\" id=\"cflshid_18693\"><span id=\"cflshid_18694\">fair value</span><span class=\"ff1\" id=\"cflshid_18695\"> e le variazioni nette del </span><span id=\"cflshid_18696\">fair value</span><span class=\"ff1\" id=\"cflshid_18697\"><span id=\"cflshid_18698\"> rilevate nel pro</span><span class=\"ws0\" id=\"cflshid_18699\">-</span></span></span></div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18700\">spetto dell\u2019utile/(perdita) d\u2019esercizio.</div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws90\" id=\"cflshid_18701\"><span id=\"cflshid_18702\">In questa categoria rientrano gli strumenti derivati e le partecipazioni quotate che il Gruppo non ha scelto irrevoca</span><span class=\"ws0\" id=\"cflshid_18703\">-</span></div><div class=\"t m0 x3 h6 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18704\"><span id=\"cflshid_18705\">bilmente di classificare al <span class=\"_ _a\" id=\"cflshid_18706\"></span></span><span class=\"ffd wsbe\" id=\"cflshid_18707\"><span id=\"cflshid_18708\">fair value</span><span class=\"ff1\" id=\"cflshid_18709\"> rilevato in OCI. I dividendi su partecipazioni quotate sono rilevati come altri </span></span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18710\">proventi nel prospetto dell\u2019utile/(perdita) d\u2019esercizio quando \u00e8 stato stabilito il diritto al pagamento.</div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18711\">Il derivato incorporato contenuto <span class=\"_ _a\" id=\"cflshid_18712\"></span>in un contratto <span class=\"_ _a\" id=\"cflshid_18713\"></span>ibrido non derivato, in <span class=\"_ _a\" id=\"cflshid_18714\"></span>una passivit\u00e0 finanziaria o <span class=\"_ _a\" id=\"cflshid_18715\"></span>in un contratto </div><div class=\"t m0 x3 h6 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18716\"><span id=\"cflshid_18717\">non <span class=\"_ _0\" id=\"cflshid_18718\"></span>finanziario <span class=\"_ _3\" id=\"cflshid_18719\"></span>principale, <span class=\"_ _0\" id=\"cflshid_18720\"></span>\u00e8 separato <span class=\"_ _0\" id=\"cflshid_18721\"></span>dal <span class=\"_ _0\" id=\"cflshid_18722\"></span>contratto <span class=\"_ _3\" id=\"cflshid_18723\"></span>principale <span class=\"_ _0\" id=\"cflshid_18724\"></span>e contabilizzato <span class=\"_ _0\" id=\"cflshid_18725\"></span>come <span class=\"_ _0\" id=\"cflshid_18726\"></span>derivato <span class=\"_ _3\" id=\"cflshid_18727\"></span>separato, <span class=\"_ _0\" id=\"cflshid_18728\"></span>se: le <span class=\"_ _0\" id=\"cflshid_18729\"></span>sue <span class=\"_ _0\" id=\"cflshid_18730\"></span>ca</span><span class=\"ff1\" id=\"cflshid_18731\">-</span></div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws96\" id=\"cflshid_18732\"><span id=\"cflshid_18733\">ratteristiche economiche ed i rischi ad esso associati non sono strettamente correlati a quelli del contratto principa</span><span class=\"ws0\" id=\"cflshid_18734\">-</span></div><div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18735\">le; uno strumento separato con gli stessi <span class=\"_ _a\" id=\"cflshid_18736\"></span>termini del derivato incorporato soddisferebbe la definizione di <span class=\"_ _a\" id=\"cflshid_18737\"></span>derivato; <span class=\"_ _17f\" id=\"cflshid_18738\"></span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_18739\"><span id=\"cflshid_18740\">e il contratto ibrido non \u00e8 valutato al </span><span class=\"ffd\" id=\"cflshid_18741\">fair value</span><span id=\"cflshid_18742\"> rilevato nel conto economico. I derivati incorporati sono valutati </span></div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18743\"><span id=\"cflshid_18744\">al <span class=\"_ _a\" id=\"cflshid_18745\"></span></span><span class=\"ffd ws4d\" id=\"cflshid_18746\"><span id=\"cflshid_18747\">fair value</span><span class=\"ff1\" id=\"cflshid_18748\">, con le variazioni di </span><span id=\"cflshid_18749\">fair value</span><span class=\"ff1\" id=\"cflshid_18750\"> rilevate nel conto economico. Una rideterminazione avviene solo nel </span></span></div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18751\">caso <span class=\"_ _a\" id=\"cflshid_18752\"></span>in <span class=\"_ _a\" id=\"cflshid_18753\"></span>cui <span class=\"_ _a\" id=\"cflshid_18754\"></span>intervenga <span class=\"_ _c\" id=\"cflshid_18755\"></span>un <span class=\"_ _a\" id=\"cflshid_18756\"></span>cambiamento <span class=\"_ _a\" id=\"cflshid_18757\"></span>dei <span class=\"_ _a\" id=\"cflshid_18758\"></span>termini <span class=\"_ _c\" id=\"cflshid_18759\"></span>del <span class=\"_ _a\" id=\"cflshid_18760\"></span>contratto <span class=\"_ _a\" id=\"cflshid_18761\"></span>che <span class=\"_ _a\" id=\"cflshid_18762\"></span>modifica <span class=\"_ _c\" id=\"cflshid_18763\"></span>significativamente <span class=\"_ _a\" id=\"cflshid_18764\"></span>i <span class=\"_ _a\" id=\"cflshid_18765\"></span>flussi <span class=\"_ _a\" id=\"cflshid_18766\"></span>di <span class=\"_ _c\" id=\"cflshid_18767\"></span>cassa </div><div class=\"t m0 x3 h6 y112 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18768\"><span id=\"cflshid_18769\">altrimenti <span class=\"_ _0\" id=\"cflshid_18770\"></span>attesi <span class=\"_ _0\" id=\"cflshid_18771\"></span>o una <span class=\"_ _0\" id=\"cflshid_18772\"></span>riclassifica <span class=\"_ _0\" id=\"cflshid_18773\"></span>di <span class=\"_ _0\" id=\"cflshid_18774\"></span>un\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18775\"></span>finanziaria <span class=\"_ _0\" id=\"cflshid_18776\"></span>a <span class=\"_ _3\" id=\"cflshid_18777\"></span>una <span class=\"_ _0\" id=\"cflshid_18778\"></span>categoria <span class=\"_ _3\" id=\"cflshid_18779\"></span>diversa <span class=\"_ _0\" id=\"cflshid_18780\"></span>dal <span class=\"_ _3\" id=\"cflshid_18781\"></span></span><span class=\"ffd ws85\" id=\"cflshid_18782\"><span id=\"cflshid_18783\">fair value</span><span class=\"ff1\" id=\"cflshid_18784\"> a conto economico.</span></span></div><div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18793\">Cancellazione</div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18794\">Un\u2019attivit\u00e0 finanziaria <span class=\"_ _0\" id=\"cflshid_18795\"></span>(o, ove <span class=\"_ _3\" id=\"cflshid_18796\"></span>applicabile, parte <span class=\"_ _0\" id=\"cflshid_18797\"></span>di un\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18798\"></span>finanziaria o <span class=\"_ _0\" id=\"cflshid_18799\"></span>parte di un <span class=\"_ _0\" id=\"cflshid_18800\"></span>gruppo di <span class=\"_ _3\" id=\"cflshid_18801\"></span>attivit\u00e0 finanziarie </div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18802\"><span id=\"cflshid_18803\">simili) <span class=\"_ _a\" id=\"cflshid_18804\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_18805\"></span>cancellata <span class=\"_ _a\" id=\"cflshid_18806\"></span>in <span class=\"_ _a\" id=\"cflshid_18807\"></span>primo <span class=\"_ _c\" id=\"cflshid_18808\"></span>luogo <span class=\"_ _a\" id=\"cflshid_18809\"></span>(es. <span class=\"_ _a\" id=\"cflshid_18810\"></span>rimossa <span class=\"_ _a\" id=\"cflshid_18811\"></span>dal <span class=\"_ _c\" id=\"cflshid_18812\"></span>prospetto <span class=\"_ _a\" id=\"cflshid_18813\"></span>della <span class=\"_ _a\" id=\"cflshid_18814\"></span>Situazione <span class=\"_ _a\" id=\"cflshid_18815\"></span>patrimoniale <span class=\"_ _a\" id=\"cflshid_18816\"></span>e <span class=\"_ _c\" id=\"cflshid_18817\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_18818\"></span>consoli</span><span class=\"ff1\" id=\"cflshid_18819\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18820\">data del Gruppo) quando:</div><div class=\"t m0 x31 h6 y4d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18821\"><span id=\"cflshid_18822\">\u00a0<span class=\"_ _45\" id=\"cflshid_18823\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18824\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18825\">i diritti a ricevere flussi finanziari dall\u2019attivit\u00e0 sono estinti, o</span></div><div class=\"t m0 x31 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18826\"><span id=\"cflshid_18827\">\u00a0<span class=\"_ _45\" id=\"cflshid_18828\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18829\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18830\">il Gruppo <span class=\"_ _0\" id=\"cflshid_18831\"></span>ha trasferito ad <span class=\"_ _3\" id=\"cflshid_18832\"></span>una terza <span class=\"_ _3\" id=\"cflshid_18833\"></span>parte il <span class=\"_ _0\" id=\"cflshid_18834\"></span>diritto a ricevere <span class=\"_ _3\" id=\"cflshid_18835\"></span>flussi finanziari <span class=\"_ _0\" id=\"cflshid_18836\"></span>dall\u2019attivit\u00e0 o ha <span class=\"_ _3\" id=\"cflshid_18837\"></span>assunto l\u2019obbligo </span></div><div class=\"t m0 x32 h6 y4e ff1 fs4 fc0 sc0 ls0 wse7\" id=\"cflshid_18838\"><span id=\"cflshid_18839\">contrattuale di corrisponderli interamente e senza ritardi e (a) ha trasferito sostanzialmente tutti i rischi e be</span><span class=\"ws0\" id=\"cflshid_18840\">-</span></div><div class=\"t m0 x32 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18841\">nefici <span class=\"_ _a\" id=\"cflshid_18842\"></span>della <span class=\"_ _a\" id=\"cflshid_18843\"></span>propriet\u00e0 <span class=\"_ _a\" id=\"cflshid_18844\"></span>dell\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18845\"></span>finanziaria, <span class=\"_ _a\" id=\"cflshid_18846\"></span>oppure <span class=\"_ _a\" id=\"cflshid_18847\"></span>(b) <span class=\"_ _c\" id=\"cflshid_18848\"></span>non <span class=\"_ _a\" id=\"cflshid_18849\"></span>ha <span class=\"_ _a\" id=\"cflshid_18850\"></span>trasferito <span class=\"_ _c\" id=\"cflshid_18851\"></span>n\u00e9 <span class=\"_ _a\" id=\"cflshid_18852\"></span>trattenuto <span class=\"_ _a\" id=\"cflshid_18853\"></span>sostanzialmente <span class=\"_ _c\" id=\"cflshid_18854\"></span>tutti <span class=\"_ _a\" id=\"cflshid_18855\"></span>i </div><div class=\"t m0 x32 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18856\">rischi e benefici dell\u2019attivit\u00e0, ma ha trasferito il controllo della stessa.</div><div class=\"t m0 x3 h6 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18857\"><span id=\"cflshid_18858\">Nei casi in cui il Gruppo abbia trasferito i diritti a <span class=\"_ _a\" id=\"cflshid_18859\"></span>ricevere flussi finanziari da un\u2019attivit\u00e0 o abbia siglato un accor</span><span class=\"ff1\" id=\"cflshid_18860\">-</span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18861\">do <span class=\"_ _a\" id=\"cflshid_18862\"></span>in <span class=\"_ _c\" id=\"cflshid_18863\"></span>base <span class=\"_ _c\" id=\"cflshid_18864\"></span>al <span class=\"_ _c\" id=\"cflshid_18865\"></span>quale <span class=\"_ _c\" id=\"cflshid_18866\"></span>mantiene <span class=\"_ _a\" id=\"cflshid_18867\"></span>i <span class=\"_ _c\" id=\"cflshid_18868\"></span>diritti <span class=\"_ _c\" id=\"cflshid_18869\"></span>contrattuali <span class=\"_ _c\" id=\"cflshid_18870\"></span>a <span class=\"_ _c\" id=\"cflshid_18871\"></span>ricevere <span class=\"_ _c\" id=\"cflshid_18872\"></span>i <span class=\"_ _a\" id=\"cflshid_18873\"></span>flussi <span class=\"_ _c\" id=\"cflshid_18874\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_18875\"></span>dell\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18876\"></span>finanziaria, <span class=\"_ _c\" id=\"cflshid_18877\"></span>ma <span class=\"_ _a\" id=\"cflshid_18878\"></span>assume </div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18879\">un\u2019obbligazione contrattuale <span class=\"_ _a\" id=\"cflshid_18880\"></span>a <span class=\"_ _a\" id=\"cflshid_18881\"></span>pagare i <span class=\"_ _a\" id=\"cflshid_18882\"></span>flussi <span class=\"_ _a\" id=\"cflshid_18883\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_18884\"></span>a uno <span class=\"_ _a\" id=\"cflshid_18885\"></span>o <span class=\"_ _a\" id=\"cflshid_18886\"></span>pi\u00f9 <span class=\"_ _a\" id=\"cflshid_18887\"></span>beneficiari (pass-through), <span class=\"_ _a\" id=\"cflshid_18888\"></span>esso <span class=\"_ _a\" id=\"cflshid_18889\"></span>valuta se <span class=\"_ _a\" id=\"cflshid_18890\"></span>e <span class=\"_ _a\" id=\"cflshid_18891\"></span>in </div><div class=\"t m0 x3 h6 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18892\"><span id=\"cflshid_18893\">che <span class=\"_ _3\" id=\"cflshid_18894\"></span>misura <span class=\"_ _3\" id=\"cflshid_18895\"></span>abbia <span class=\"_ _3\" id=\"cflshid_18896\"></span>trattenuto <span class=\"_ _3\" id=\"cflshid_18897\"></span>i <span class=\"_ _3\" id=\"cflshid_18898\"></span>rischi <span class=\"_ _3\" id=\"cflshid_18899\"></span>e <span class=\"_ _3\" id=\"cflshid_18900\"></span>i <span class=\"_ _3\" id=\"cflshid_18901\"></span>benefici <span class=\"_ _3\" id=\"cflshid_18902\"></span>inerenti <span class=\"_ _3\" id=\"cflshid_18903\"></span>al <span class=\"_ _3\" id=\"cflshid_18904\"></span>possesso. <span class=\"_ _3\" id=\"cflshid_18905\"></span>Nel caso <span class=\"_ _0\" id=\"cflshid_18906\"></span>in <span class=\"_ _3\" id=\"cflshid_18907\"></span>cui <span class=\"_ _3\" id=\"cflshid_18908\"></span>non <span class=\"_ _3\" id=\"cflshid_18909\"></span>abbia <span class=\"_ _3\" id=\"cflshid_18910\"></span>n\u00e9 <span class=\"_ _3\" id=\"cflshid_18911\"></span>trasferito <span class=\"_ _3\" id=\"cflshid_18912\"></span>n\u00e9 <span class=\"_ _3\" id=\"cflshid_18913\"></span>tratte</span><span class=\"ff1\" id=\"cflshid_18914\">-</span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18915\">nuto sostanzialmente <span class=\"_ _3\" id=\"cflshid_18916\"></span>tutti i rischi <span class=\"_ _3\" id=\"cflshid_18917\"></span>e benefici o <span class=\"_ _3\" id=\"cflshid_18918\"></span>non abbia perso <span class=\"_ _0\" id=\"cflshid_18919\"></span>il controllo sulla stessa, <span class=\"_ _3\" id=\"cflshid_18920\"></span>l\u2019attivit\u00e0 continua ad <span class=\"_ _3\" id=\"cflshid_18921\"></span>essere </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_18922\">rilevata nel bilancio del Gruppo nella misura del suo coinvolgimento residuo nell\u2019attivit\u00e0 stessa. In questo caso, il </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 wsb2\" id=\"cflshid_18923\">Gruppo riconosce inoltre una passivit\u00e0 associata. L<span class=\"_ _1\" id=\"cflshid_18924\"></span>\u2019attivit\u00e0 trasferita e la passivit\u00e0 associata sono valutate in modo </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18925\">da riflettere i diritti e le obbligazioni che rimangono di pertinenza del Gruppo.</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws79\" id=\"cflshid_18926\">Quando il coinvolgimento residuo dell\u2019entit\u00e0 \u00e8 una garanzia sull\u2019attivit\u00e0 trasferita, il coinvolgimento \u00e8 misurato </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws4e\" id=\"cflshid_18927\">sulla base del minore tra l\u2019importo dell\u2019attivit\u00e0 e l\u2019importo massimo del corrispettivo ricevuto che l\u2019entit\u00e0 potrebbe </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18928\">dover ripagare.</div><div class=\"t m0 x3 h9 y5d ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18929\">Perdita di valore </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18930\">Il <span class=\"_ _a\" id=\"cflshid_18931\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_18932\"></span>iscrive <span class=\"_ _c\" id=\"cflshid_18933\"></span>una <span class=\"_ _a\" id=\"cflshid_18934\"></span>svalutazione <span class=\"_ _c\" id=\"cflshid_18935\"></span>per <span class=\"_ _a\" id=\"cflshid_18936\"></span>perdite <span class=\"_ _a\" id=\"cflshid_18937\"></span>attese <span class=\"_ _c\" id=\"cflshid_18938\"></span>per <span class=\"_ _a\" id=\"cflshid_18939\"></span>tutte <span class=\"_ _c\" id=\"cflshid_18940\"></span>le <span class=\"_ _a\" id=\"cflshid_18941\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18942\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_18943\"></span>rappresentate <span class=\"_ _a\" id=\"cflshid_18944\"></span>da <span class=\"_ _c\" id=\"cflshid_18945\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_18946\"></span>di </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws93\" id=\"cflshid_18947\"><span id=\"cflshid_18948\">debito non detenuti al </span><span class=\"ffd\" id=\"cflshid_18949\"><span id=\"cflshid_18950\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_18951\"><span id=\"cflshid_18952\">\u00a0<span class=\"_ _3\" id=\"cflshid_18953\"></span>rilevato <span class=\"_ _3\" id=\"cflshid_18954\"></span>a <span class=\"_ _3\" id=\"cflshid_18955\"></span>conto <span class=\"_ _3\" id=\"cflshid_18956\"></span>economico. Nello <span class=\"_ _0\" id=\"cflshid_18957\"></span>specifico <span class=\"_ _3\" id=\"cflshid_18958\"></span>le disposizioni <span class=\"_ _0\" id=\"cflshid_18959\"></span>di <span class=\"_ _3\" id=\"cflshid_18960\"></span></span><span class=\"ffd\" id=\"cflshid_18961\"><span id=\"cflshid_18962\">impairment</span><span class=\"ff1 ws93\" id=\"cflshid_18963\"><span id=\"cflshid_18964\"> si appli</span><span class=\"ws0\" id=\"cflshid_18965\">-</span></span></span></span></span></div><div class=\"t m0 x3 h6 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18966\"><span id=\"cflshid_18967\">cano a <span class=\"_ _0\" id=\"cflshid_18968\"></span>tutte le <span class=\"_ _3\" id=\"cflshid_18969\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18970\"></span>valutate al <span class=\"_ _3\" id=\"cflshid_18971\"></span>costo ammortizzato <span class=\"_ _0\" id=\"cflshid_18972\"></span>e al <span class=\"_ _3\" id=\"cflshid_18973\"></span></span><span class=\"ffd wsad\" id=\"cflshid_18974\"><span id=\"cflshid_18975\">fair value</span><span class=\"ff1\" id=\"cflshid_18976\"><span id=\"cflshid_18977\"> rilevato nel Conto economico com</span><span class=\"ws0\" id=\"cflshid_18978\">-</span></span></span></div><div class=\"t m0 x3 h6 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18979\"><span id=\"cflshid_18980\">plessivo consolidato, mentre sono escluse le attivit\u00e0 finanziarie valutate al </span><span class=\"ffd\" id=\"cflshid_18981\"><span id=\"cflshid_18982\">fair value</span><span class=\"ff1\" id=\"cflshid_18983\"> rilevato a conto economico.</span></span></div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18984\"><span id=\"cflshid_18985\">Il <span class=\"_ _d\" id=\"cflshid_18986\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_18987\"></span>applica </span><span class=\"_ _4\" id=\"cflshid_18988\">\u00a0</span><span id=\"cflshid_18989\">l\u2019approccio <span class=\"_ _c\" id=\"cflshid_18990\"></span>semplificato <span class=\"_ _4\" id=\"cflshid_18991\"></span>e <span class=\"_ _c\" id=\"cflshid_18992\"></span>registra <span class=\"_ _4\" id=\"cflshid_18993\"></span>le <span class=\"_ _c\" id=\"cflshid_18994\"></span>perdite <span class=\"_ _4\" id=\"cflshid_18995\"></span>attese <span class=\"_ _c\" id=\"cflshid_18996\"></span>su <span class=\"_ _4\" id=\"cflshid_18997\"></span>tutti <span class=\"_ _c\" id=\"cflshid_18998\"></span>i <span class=\"_ _4\" id=\"cflshid_18999\"></span>crediti <span class=\"_ _c\" id=\"cflshid_19000\"></span>commerciali <span class=\"_ _4\" id=\"cflshid_19001\"></span>in <span class=\"_ _c\" id=\"cflshid_19002\"></span>base <span class=\"_ _d\" id=\"cflshid_19003\"></span>alla </span></div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19004\">durata <span class=\"_ _c\" id=\"cflshid_19005\"></span>residua, <span class=\"_ _d\" id=\"cflshid_19006\"></span>definendo <span class=\"_ _c\" id=\"cflshid_19007\"></span>un <span class=\"_ _d\" id=\"cflshid_19008\"></span>criterio <span class=\"_ _d\" id=\"cflshid_19009\"></span>per <span class=\"_ _c\" id=\"cflshid_19010\"></span>lo <span class=\"_ _d\" id=\"cflshid_19011\"></span>stanziamento <span class=\"_ _d\" id=\"cflshid_19012\"></span>basato <span class=\"_ _c\" id=\"cflshid_19013\"></span>sull\u2019esperienza <span class=\"_ _d\" id=\"cflshid_19014\"></span>storica <span class=\"_ _d\" id=\"cflshid_19015\"></span>delle <span class=\"_ _c\" id=\"cflshid_19016\"></span>singole <span class=\"_ _d\" id=\"cflshid_19017\"></span>societ\u00e0 <span class=\"_ _d\" id=\"cflshid_19018\"></span>del </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19019\">Gruppo relativamente <span class=\"_ _0\" id=\"cflshid_19020\"></span>alle perdite su <span class=\"_ _0\" id=\"cflshid_19021\"></span>crediti, rettificato anche <span class=\"_ _0\" id=\"cflshid_19022\"></span>per tener conto <span class=\"_ _0\" id=\"cflshid_19023\"></span>di fattori previsionali <span class=\"_ _0\" id=\"cflshid_19024\"></span>specifici riferiti </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19025\">ai creditori ed all\u2019ambiente economico.</div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19026\">In assenza di una ragionevole aspettativa di recupero i crediti commerciali sono interamente svalutati.</div><div class=\"t m0 x3 h33 y67 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19027\">Passivit\u00e0 finanziarie</div><div class=\"t m0 x3 h9 y78 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19028\">Rilevazione e valutazione iniziale </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19029\"><span id=\"cflshid_19030\">Le <span class=\"_ _a\" id=\"cflshid_19031\"></span>passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_19032\"></span>finanziarie <span class=\"_ _a\" id=\"cflshid_19033\"></span>sono <span class=\"_ _c\" id=\"cflshid_19034\"></span>classificate, <span class=\"_ _a\" id=\"cflshid_19035\"></span>al <span class=\"_ _a\" id=\"cflshid_19036\"></span>momento <span class=\"_ _c\" id=\"cflshid_19037\"></span>della <span class=\"_ _a\" id=\"cflshid_19038\"></span>rilevazione <span class=\"_ _a\" id=\"cflshid_19039\"></span>iniziale, <span class=\"_ _a\" id=\"cflshid_19040\"></span>tra <span class=\"_ _c\" id=\"cflshid_19041\"></span>le <span class=\"_ _a\" id=\"cflshid_19042\"></span>passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_19043\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_19044\"></span>al <span class=\"_ _a\" id=\"cflshid_19045\"></span></span><span class=\"ffd\" id=\"cflshid_19046\">fair </span></div><div class=\"t m0 x3 h7 y6a ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19047\"><span id=\"cflshid_19048\">value</span><span class=\"ff6\" id=\"cflshid_19049\">\u00a0<span class=\"_ _0\" id=\"cflshid_19050\"></span>rilevato a <span class=\"_ _0\" id=\"cflshid_19051\"></span>conto <span class=\"_ _0\" id=\"cflshid_19052\"></span>economico, tra <span class=\"_ _0\" id=\"cflshid_19053\"></span>i <span class=\"_ _0\" id=\"cflshid_19054\"></span>mutui e <span class=\"_ _0\" id=\"cflshid_19055\"></span>finanziamenti, <span class=\"_ _0\" id=\"cflshid_19056\"></span>o tra <span class=\"_ _0\" id=\"cflshid_19057\"></span>i <span class=\"_ _0\" id=\"cflshid_19058\"></span>derivati designati <span class=\"_ _0\" id=\"cflshid_19059\"></span>come <span class=\"_ _0\" id=\"cflshid_19060\"></span>strumenti di <span class=\"_ _0\" id=\"cflshid_19061\"></span>copertura. </span></div><div class=\"t m0 x3 h6 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19062\"><span id=\"cflshid_19063\">T<span class=\"_ _0\" id=\"cflshid_19064\"></span>utte le passivit\u00e0 <span class=\"_ _3\" id=\"cflshid_19065\"></span>finanziarie sono <span class=\"_ _3\" id=\"cflshid_19066\"></span>rilevate inizialmente <span class=\"_ _3\" id=\"cflshid_19067\"></span>al </span><span class=\"ffd wsb2\" id=\"cflshid_19068\">fair value</span><span id=\"cflshid_19069\">\u00a0<span class=\"_ _3\" id=\"cflshid_19070\"></span>cui si <span class=\"_ _0\" id=\"cflshid_19071\"></span>aggiungono, nel caso <span class=\"_ _3\" id=\"cflshid_19072\"></span>di mutui, <span class=\"_ _3\" id=\"cflshid_19073\"></span>finanzia</span><span class=\"ff1\" id=\"cflshid_19074\">-</span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19075\">menti e debiti, i costi di transazione ad essi direttamente attribuibili.</div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19076\">Le passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_19077\"></span>finanziarie <span class=\"_ _a\" id=\"cflshid_19078\"></span>del <span class=\"_ _a\" id=\"cflshid_19079\"></span>Gruppo comprendono <span class=\"_ _a\" id=\"cflshid_19080\"></span>debiti <span class=\"_ _a\" id=\"cflshid_19081\"></span>commerciali <span class=\"_ _a\" id=\"cflshid_19082\"></span>e altri <span class=\"_ _a\" id=\"cflshid_19083\"></span>debiti, <span class=\"_ _a\" id=\"cflshid_19084\"></span>mutui e <span class=\"_ _a\" id=\"cflshid_19085\"></span>finanziamenti, <span class=\"_ _a\" id=\"cflshid_19086\"></span>inclusi </div>scoperti di conto corrente e strumenti finanziari derivati<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19096\">V<span class=\"_ _2\" id=\"cflshid_19097\"></span>alutazione successiva</div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19098\">Ai fini <span class=\"_ _3\" id=\"cflshid_19099\"></span>della valutazione <span class=\"_ _3\" id=\"cflshid_19100\"></span>successiva le passivit\u00e0 <span class=\"_ _0\" id=\"cflshid_19101\"></span>finanziarie sono classificate in <span class=\"_ _0\" id=\"cflshid_19102\"></span>due categorie:</div><div class=\"t m0 x0 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19103\"><span id=\"cflshid_19104\">\u00a0<span class=\"_ _45\" id=\"cflshid_19105\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19106\">\u00a0</span><span class=\"ff6 ls11 ws7e\" id=\"cflshid_19107\"><span id=\"cflshid_19108\">passivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_19109\"></span></span><span class=\"ffd ws0\" id=\"cflshid_19110\"><span id=\"cflshid_19111\">fair value</span><span class=\"ff1\" id=\"cflshid_19112\"> rilevato a conto economico;</span></span></span></div><div class=\"t m0 x0 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19113\"><span id=\"cflshid_19114\">\u00a0<span class=\"_ _45\" id=\"cflshid_19115\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19116\">\u00a0</span><span class=\"ff6 ls11 ws7e\" id=\"cflshid_19117\">passivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_19118\"></span>costo ammortizzato <span class=\"_ _3\" id=\"cflshid_19119\"></span>(finanziamenti e prestiti).</span></div><div class=\"t m0 x3 h9 y4e ffe fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19120\"><span id=\"cflshid_19121\">Passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19122\"></span>al </span><span class=\"ff8 ws0\" id=\"cflshid_19123\"><span id=\"cflshid_19124\">fair value</span><span class=\"ff3\" id=\"cflshid_19125\"> rilevato a conto economico</span></span></div><div class=\"t m0 x3 h6 y4f ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19126\"><span id=\"cflshid_19127\">Le passivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_19128\"></span></span><span class=\"ffd wsc5\" id=\"cflshid_19129\"><span id=\"cflshid_19130\">fair value</span><span class=\"ff1\" id=\"cflshid_19131\"> con variazioni rilevate a conto economico comprendono passivit\u00e0 detenute per la </span></span></div><div class=\"t m0 x3 h6 y50 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19132\"><span id=\"cflshid_19133\">negoziazione e <span class=\"_ _3\" id=\"cflshid_19134\"></span>passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19135\"></span>rilevate inizialmente al <span class=\"_ _0\" id=\"cflshid_19136\"></span></span><span class=\"ffd ws0\" id=\"cflshid_19137\"><span id=\"cflshid_19138\">fair value</span><span class=\"ff1\" id=\"cflshid_19139\"> con variazioni rilevate a conto economico.<span class=\"_ _a\" id=\"cflshid_19140\"></span>\u00a0</span></span></div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls11 ws67\" id=\"cflshid_19141\">Le passivit\u00e0 detenute per la negoziazione sono tutte quelle assunte con l\u2019intento di estinguerle o trasferirle nel breve </div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19142\">termine. <span class=\"_ _0\" id=\"cflshid_19143\"></span>Questa <span class=\"_ _3\" id=\"cflshid_19144\"></span>categoria <span class=\"_ _0\" id=\"cflshid_19145\"></span>include inoltre <span class=\"_ _0\" id=\"cflshid_19146\"></span>gli <span class=\"_ _0\" id=\"cflshid_19147\"></span>strumenti <span class=\"_ _0\" id=\"cflshid_19148\"></span>finanziari derivati <span class=\"_ _0\" id=\"cflshid_19149\"></span>sottoscritti <span class=\"_ _0\" id=\"cflshid_19150\"></span>dal <span class=\"_ _0\" id=\"cflshid_19151\"></span>Gruppo che <span class=\"_ _0\" id=\"cflshid_19152\"></span>non <span class=\"_ _0\" id=\"cflshid_19153\"></span>sono <span class=\"_ _0\" id=\"cflshid_19154\"></span>designati<span class=\"_ _a\" id=\"cflshid_19155\"></span></div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19156\">come <span class=\"_ _a\" id=\"cflshid_19157\"></span>strumenti <span class=\"_ _c\" id=\"cflshid_19158\"></span>di <span class=\"_ _c\" id=\"cflshid_19159\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19160\"></span>in <span class=\"_ _c\" id=\"cflshid_19161\"></span>una <span class=\"_ _c\" id=\"cflshid_19162\"></span>relazione <span class=\"_ _a\" id=\"cflshid_19163\"></span>di <span class=\"_ _c\" id=\"cflshid_19164\"></span>copertura <span class=\"_ _c\" id=\"cflshid_19165\"></span>definita <span class=\"_ _a\" id=\"cflshid_19166\"></span>dall\u2019<span class=\"_ _0\" id=\"cflshid_19167\"></span><span class=\"_ _c\" id=\"cflshid_19168\"></span>IFRS <span class=\"_ _a\" id=\"cflshid_19169\"></span>9. <span class=\"_ _c\" id=\"cflshid_19170\"></span>I <span class=\"_ _c\" id=\"cflshid_19171\"></span>derivati <span class=\"_ _a\" id=\"cflshid_19172\"></span>incorporati, <span class=\"_ _c\" id=\"cflshid_19173\"></span>scorporati <span class=\"_ _c\" id=\"cflshid_19174\"></span>dal </div><div class=\"t m0 x3 h6 y54 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19175\"><span id=\"cflshid_19176\">contratto principale, sono classificati come strumenti finanziari detenuti per <span class=\"_ _3\" id=\"cflshid_19177\"></span>la negoziazione salvo che non siano desi</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_19178\">-</span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19179\">gnati come <span class=\"_ _3\" id=\"cflshid_19180\"></span>strumenti di <span class=\"_ _3\" id=\"cflshid_19181\"></span>copertura efficaci.</div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls11 ws3f\" id=\"cflshid_19182\"><span id=\"cflshid_19183\">Gli utili o le perdite sulle passivit\u00e0 detenute per la negoziazione sono rilevati nel prospetto dell\u2019utile/(perdita) d\u2019eser<span class=\"_ _3\" id=\"cflshid_19184\"></span></span><span class=\"ls0 ws0\" id=\"cflshid_19185\">-</span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19186\">cizio.</div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19187\"><span id=\"cflshid_19188\">Le <span class=\"_ _0\" id=\"cflshid_19189\"></span>passivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_19190\"></span>sono <span class=\"_ _3\" id=\"cflshid_19191\"></span>designate <span class=\"_ _3\" id=\"cflshid_19192\"></span>al <span class=\"_ _3\" id=\"cflshid_19193\"></span></span><span class=\"ffd ws9a\" id=\"cflshid_19194\"><span id=\"cflshid_19195\">fair value</span><span class=\"ff1\" id=\"cflshid_19196\"><span id=\"cflshid_19197\"> con variazioni rilevate a conto economico dalla data di prima iscri</span><span class=\"ls0 ws0\" id=\"cflshid_19198\">-</span></span></span></div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls11 wsc5\" id=\"cflshid_19199\">zione, solo se i criteri dell\u2019IFRS 9 sono soddisfatti. <span class=\"_ _0\" id=\"cflshid_19200\"></span>Al momento della rilevazione iniziale, il Gruppo non ha designato </div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19201\"><span id=\"cflshid_19202\">passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19203\"></span>al </span><span class=\"ffd ws0\" id=\"cflshid_19204\"><span id=\"cflshid_19205\">fair value</span><span class=\"ff1\" id=\"cflshid_19206\"> con variazioni rilevate a conto economico.</span></span></div><div class=\"t m0 x3 h9 y5d ffe fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19207\">Passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19208\"></span>al costo <span class=\"_ _3\" id=\"cflshid_19209\"></span>ammortizzato (finanziamenti e <span class=\"_ _0\" id=\"cflshid_19210\"></span>prestiti)</div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19211\">Dopo la rilevazione iniziale, i <span class=\"_ _a\" id=\"cflshid_19212\"></span>finanziamenti sono valutati con il criterio <span class=\"_ _a\" id=\"cflshid_19213\"></span>del costo ammortizzato usando il <span class=\"_ _a\" id=\"cflshid_19214\"></span>metodo del </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19215\">tasso di interesse effettivo. <span class=\"_ _a\" id=\"cflshid_19216\"></span>Gli utili e <span class=\"_ _a\" id=\"cflshid_19217\"></span>le perdite sono contabilizzati <span class=\"_ _a\" id=\"cflshid_19218\"></span>nel conto economico quando <span class=\"_ _a\" id=\"cflshid_19219\"></span>la passivit\u00e0 \u00e8 estinta,<span class=\"_ _a\" id=\"cflshid_19220\"></span></div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19221\">oltre che attraverso il processo di ammortamento.</div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls11 wsa2\" id=\"cflshid_19222\">Il costo ammortizzato \u00e8 calcolato rilevando lo sconto o il premio sull\u2019acquisizione e gli onorari o costi che fanno parte </div><div class=\"t m0 x3 h6 y63 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19223\"><span id=\"cflshid_19224\">integrante <span class=\"_ _3\" id=\"cflshid_19225\"></span>del tasso <span class=\"_ _0\" id=\"cflshid_19226\"></span>di interesse <span class=\"_ _0\" id=\"cflshid_19227\"></span>effettivo. L<span class=\"_ _1\" id=\"cflshid_19228\"></span>\u2019ammortamento al <span class=\"_ _0\" id=\"cflshid_19229\"></span>tasso di <span class=\"_ _0\" id=\"cflshid_19230\"></span>interesse effettivo <span class=\"_ _0\" id=\"cflshid_19231\"></span>\u00e8 compreso <span class=\"_ _0\" id=\"cflshid_19232\"></span>tra gli <span class=\"_ _0\" id=\"cflshid_19233\"></span>oneri finan</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_19234\">-</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19235\">ziari nel prospetto dell\u2019utile/(perdita).</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19236\">Questa categoria <span class=\"_ _3\" id=\"cflshid_19237\"></span>generalmente include <span class=\"_ _3\" id=\"cflshid_19238\"></span>debiti e finanziamenti <span class=\"_ _0\" id=\"cflshid_19239\"></span>fruttiferi di interessi. </div><div class=\"t m0 x3 h9 y67 ff3 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19240\">Cancellazione</div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19241\">Una <span class=\"_ _d\" id=\"cflshid_19242\"></span>passivit\u00e0 <span class=\"_ _d\" id=\"cflshid_19243\"></span>finanziaria <span class=\"_ _d\" id=\"cflshid_19244\"></span>viene <span class=\"_ _d\" id=\"cflshid_19245\"></span>cancellata <span class=\"_ _4\" id=\"cflshid_19246\"></span>quando <span class=\"_ _c\" id=\"cflshid_19247\"></span>l\u2019obbligazione <span class=\"_ _d\" id=\"cflshid_19248\"></span>sottostante <span class=\"_ _d\" id=\"cflshid_19249\"></span>la <span class=\"_ _4\" id=\"cflshid_19250\"></span>passivit\u00e0 <span class=\"_ _c\" id=\"cflshid_19251\"></span>\u00e8 <span class=\"_ _d\" id=\"cflshid_19252\"></span>estinta, <span class=\"_ _d\" id=\"cflshid_19253\"></span>annullata <span class=\"_ _4\" id=\"cflshid_19254\"></span>ovvero </div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19255\">adempiuta. Laddove una passivit\u00e0 finanziaria esistente fosse <span class=\"_ _3\" id=\"cflshid_19256\"></span>sostituita da un\u2019altra dello stesso prestatore, a condizioni </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19257\"><span id=\"cflshid_19258\">sostanzialmente </span><span class=\"_ _4\" id=\"cflshid_19259\">\u00a0</span><span id=\"cflshid_19260\">diverse, <span class=\"_ _d\" id=\"cflshid_19261\"></span>oppure </span><span class=\"_ _4\" id=\"cflshid_19262\">\u00a0</span><span id=\"cflshid_19263\">le </span><span class=\"_ _4\" id=\"cflshid_19264\">\u00a0</span><span id=\"cflshid_19265\">condizioni <span class=\"_ _4\" id=\"cflshid_19266\"></span>di <span class=\"_ _d\" id=\"cflshid_19267\"></span>una </span><span class=\"_ _4\" id=\"cflshid_19268\">\u00a0</span><span id=\"cflshid_19269\">passivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_19270\">\u00a0</span><span id=\"cflshid_19271\">esistente <span class=\"_ _d\" id=\"cflshid_19272\"></span>venissero </span><span class=\"_ _4\" id=\"cflshid_19273\">\u00a0</span><span id=\"cflshid_19274\">sostanzialmente </span><span class=\"_ _4\" id=\"cflshid_19275\">\u00a0</span><span id=\"cflshid_19276\">modificate, <span class=\"_ _4\" id=\"cflshid_19277\"></span>tale </span></div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19278\"><span id=\"cflshid_19279\">scambio </span><span class=\"_ _4\" id=\"cflshid_19280\">\u00a0</span><span id=\"cflshid_19281\">o </span><span class=\"_ _4\" id=\"cflshid_19282\">\u00a0</span><span id=\"cflshid_19283\">modifica <span class=\"_ _4\" id=\"cflshid_19284\"></span>viene <span class=\"_ _4\" id=\"cflshid_19285\"></span>trattato <span class=\"_ _d\" id=\"cflshid_19286\"></span>come </span><span class=\"_ _4\" id=\"cflshid_19287\">\u00a0</span><span id=\"cflshid_19288\">una </span><span class=\"_ _4\" id=\"cflshid_19289\">\u00a0</span><span id=\"cflshid_19290\">cancellazione </span><span class=\"_ _4\" id=\"cflshid_19291\">\u00a0</span><span id=\"cflshid_19292\">contabile </span><span class=\"_ _4\" id=\"cflshid_19293\">\u00a0</span><span id=\"cflshid_19294\">della </span><span class=\"_ _4\" id=\"cflshid_19295\">\u00a0</span><span id=\"cflshid_19296\">passivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_19297\">\u00a0</span><span id=\"cflshid_19298\">originale, <span class=\"_ _4\" id=\"cflshid_19299\"></span>accompagnata <span class=\"_ _4\" id=\"cflshid_19300\"></span>dalla </span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19301\">rilevazione <span class=\"_ _a\" id=\"cflshid_19302\"></span>di <span class=\"_ _a\" id=\"cflshid_19303\"></span>una <span class=\"_ _a\" id=\"cflshid_19304\"></span>nuova <span class=\"_ _a\" id=\"cflshid_19305\"></span>passivit\u00e0, <span class=\"_ _a\" id=\"cflshid_19306\"></span>con <span class=\"_ _a\" id=\"cflshid_19307\"></span>iscrizione <span class=\"_ _a\" id=\"cflshid_19308\"></span>nel <span class=\"_ _a\" id=\"cflshid_19309\"></span>prospetto <span class=\"_ _a\" id=\"cflshid_19310\"></span>dell\u2019utile/(perdita) <span class=\"_ _a\" id=\"cflshid_19311\"></span>d\u2019esercizio <span class=\"_ _a\" id=\"cflshid_19312\"></span>di <span class=\"_ _c\" id=\"cflshid_19313\"></span>eventuali <span class=\"_ _a\" id=\"cflshid_19314\"></span>differenze </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19315\">tra i valori contabili.</div><div class=\"t m0 x3 h9 y6f ffe fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19316\">Compensazione di <span class=\"_ _3\" id=\"cflshid_19317\"></span>strumenti finanziari</div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19318\">Un\u2019attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_19319\"></span>e <span class=\"_ _3\" id=\"cflshid_19320\"></span>una <span class=\"_ _0\" id=\"cflshid_19321\"></span>passivit\u00e0 finanziaria <span class=\"_ _0\" id=\"cflshid_19322\"></span>possono <span class=\"_ _0\" id=\"cflshid_19323\"></span>essere <span class=\"_ _3\" id=\"cflshid_19324\"></span>compensate <span class=\"_ _0\" id=\"cflshid_19325\"></span>e <span class=\"_ _3\" id=\"cflshid_19326\"></span>il <span class=\"_ _0\" id=\"cflshid_19327\"></span>saldo netto <span class=\"_ _0\" id=\"cflshid_19328\"></span>esposto <span class=\"_ _0\" id=\"cflshid_19329\"></span>nel <span class=\"_ _3\" id=\"cflshid_19330\"></span>prospetto <span class=\"_ _0\" id=\"cflshid_19331\"></span>della Situazione </div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19332\">patrimoniale <span class=\"_ _0\" id=\"cflshid_19333\"></span>e finanziaria <span class=\"_ _0\" id=\"cflshid_19334\"></span>consolidata, <span class=\"_ _0\" id=\"cflshid_19335\"></span>se esiste <span class=\"_ _0\" id=\"cflshid_19336\"></span>un <span class=\"_ _0\" id=\"cflshid_19337\"></span>diritto legale <span class=\"_ _0\" id=\"cflshid_19338\"></span>attuale <span class=\"_ _0\" id=\"cflshid_19339\"></span>a compensare <span class=\"_ _0\" id=\"cflshid_19340\"></span>gli <span class=\"_ _0\" id=\"cflshid_19341\"></span>importi rilevati <span class=\"_ _0\" id=\"cflshid_19342\"></span>contabilmente </div>e vi sia l\u2019intenzione di estinguere il residuo netto, o realizzare l\u2019attivit\u00e0 e contemporaneamente estinguere la passivit\u00e0<div class=\"t m0 x3 h33 y3 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19352\">Strumenti finanziari derivati ed Hedge <span class=\"_ _0\" id=\"cflshid_19353\"></span>Accounting</div><div class=\"t m0 x3 h9 y71 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19354\">Rilevazione iniziale e valutazione successiva</div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19355\">Il <span class=\"_ _0\" id=\"cflshid_19356\"></span>Gruppo utilizza <span class=\"_ _0\" id=\"cflshid_19357\"></span>strumenti <span class=\"_ _0\" id=\"cflshid_19358\"></span>finanziari <span class=\"_ _3\" id=\"cflshid_19359\"></span>derivati <span class=\"_ _0\" id=\"cflshid_19360\"></span>tra i <span class=\"_ _0\" id=\"cflshid_19361\"></span>quali: <span class=\"_ _0\" id=\"cflshid_19362\"></span>contratti <span class=\"_ _3\" id=\"cflshid_19363\"></span>a <span class=\"_ _0\" id=\"cflshid_19364\"></span>termine in <span class=\"_ _0\" id=\"cflshid_19365\"></span>valuta, <span class=\"_ _0\" id=\"cflshid_19366\"></span>swap <span class=\"_ _3\" id=\"cflshid_19367\"></span>su <span class=\"_ _0\" id=\"cflshid_19368\"></span>tassi di <span class=\"_ _0\" id=\"cflshid_19369\"></span>interesse <span class=\"_ _0\" id=\"cflshid_19370\"></span>per </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19371\">coprire rispettivamente, i <span class=\"_ _3\" id=\"cflshid_19372\"></span>propri rischi di <span class=\"_ _3\" id=\"cflshid_19373\"></span>cambio valutario ed <span class=\"_ _3\" id=\"cflshid_19374\"></span>i rischi di <span class=\"_ _3\" id=\"cflshid_19375\"></span>tasso di interesse. <span class=\"_ _0\" id=\"cflshid_19376\"></span>T<span class=\"_ _0\" id=\"cflshid_19377\"></span>ali strumenti finanziari </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsb2\" id=\"cflshid_19378\"><span id=\"cflshid_19379\">derivati sono inizialmente rilevati al </span><span class=\"ffd\" id=\"cflshid_19380\">fair value</span><span id=\"cflshid_19381\"> alla data in cui il contratto derivato \u00e8 sottoscritto e, successivamen</span><span class=\"ws0\" id=\"cflshid_19382\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 wsaa\" id=\"cflshid_19383\"><span id=\"cflshid_19384\">te, sono valutati nuovamente al </span><span class=\"ffd\" id=\"cflshid_19385\"><span id=\"cflshid_19386\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_19387\"><span id=\"cflshid_19388\">. <span class=\"_ _c\" id=\"cflshid_19389\"></span>I <span class=\"_ _d\" id=\"cflshid_19390\"></span>derivati <span class=\"_ _d\" id=\"cflshid_19391\"></span>sono <span class=\"_ _d\" id=\"cflshid_19392\"></span>contabilizzati <span class=\"_ _d\" id=\"cflshid_19393\"></span>come <span class=\"_ _d\" id=\"cflshid_19394\"></span>attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_19395\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_19396\"></span>quando <span class=\"_ _d\" id=\"cflshid_19397\"></span>il <span class=\"_ _d\" id=\"cflshid_19398\"></span></span><span class=\"ffd\" id=\"cflshid_19399\">fair </span></span></span></div><div class=\"t m0 x3 h6 y4f ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19400\"><span id=\"cflshid_19401\">value</span><span class=\"ff6\" id=\"cflshid_19402\"> \u00e8 positivo e come passivit\u00e0 finanziarie quando il </span><span id=\"cflshid_19403\">fair value</span><span class=\"ff1\" id=\"cflshid_19404\"> \u00e8 negativo.</span></div><div class=\"t m0 x3 h6 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19405\"><span id=\"cflshid_19406\">Ai fini dell\u2019</span><span class=\"ffd\" id=\"cflshid_19407\"><span id=\"cflshid_19408\">hedge accounting</span><span class=\"ff1\" id=\"cflshid_19409\">, le coperture sono di tre tipi:</span></span></div><div class=\"t m0 x31 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19410\"><span id=\"cflshid_19411\">\u00a0<span class=\"_ _45\" id=\"cflshid_19412\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19413\">\u00a0</span><span class=\"ws42\" id=\"cflshid_19414\"><span id=\"cflshid_19415\">copertura di </span><span class=\"ffd\" id=\"cflshid_19416\">fair value</span><span id=\"cflshid_19417\"> in caso di copertura dell\u2019esposizione contro le variazioni del </span><span class=\"ffd\" id=\"cflshid_19418\">fair value</span><span id=\"cflshid_19419\"> dell\u2019attivit\u00e0 o </span></span></div><div class=\"t m0 x32 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19420\">passivit\u00e0 rilevata o impegno irrevocabile non iscritto;</div><div class=\"t m0 x31 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19421\"><span id=\"cflshid_19422\">\u00a0<span class=\"_ _45\" id=\"cflshid_19423\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19424\">\u00a0</span><span class=\"ff6\" id=\"cflshid_19425\"><span id=\"cflshid_19426\">copertura di <span class=\"_ _3\" id=\"cflshid_19427\"></span>flussi finanziari <span class=\"_ _3\" id=\"cflshid_19428\"></span>in caso <span class=\"_ _3\" id=\"cflshid_19429\"></span>di copertura <span class=\"_ _3\" id=\"cflshid_19430\"></span>dell\u2019esposizione contro <span class=\"_ _3\" id=\"cflshid_19431\"></span>la variabilit\u00e0 <span class=\"_ _3\" id=\"cflshid_19432\"></span>dei flussi <span class=\"_ _3\" id=\"cflshid_19433\"></span>finanziari attri</span><span class=\"ff1\" id=\"cflshid_19434\">-</span></span></div><div class=\"t m0 x32 h6 y54 ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_19435\">buibile a un particolare rischio associato con tutte le attivit\u00e0 o passivit\u00e0 rilevate o a un\u2019operazione programmata </div><div class=\"t m0 x32 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19436\">altamente probabile o il rischio di valuta estera su impegno irrevocabile non iscritto;</div><div class=\"t m0 x31 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19437\"><span id=\"cflshid_19438\">\u00a0<span class=\"_ _45\" id=\"cflshid_19439\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19440\">\u00a0</span><span id=\"cflshid_19441\">copertura di un investimento netto in una gestione estera.</span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_19442\">All\u2019avvio di un\u2019operazione di copertura, il Gruppo designa e documenta formalmente il rapporto di copertura, cui </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19443\"><span id=\"cflshid_19444\">intende applicare l\u2019</span><span class=\"ffd\" id=\"cflshid_19445\">hedge accounting</span><span id=\"cflshid_19446\">, i propri obiettivi nella gestione del rischio e la strategia perseguita.</span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19447\">La documentazione include l\u2019identificazione <span class=\"_ _a\" id=\"cflshid_19448\"></span>dello strumento di copertura, <span class=\"_ _a\" id=\"cflshid_19449\"></span>dell\u2019elemento coperto, della natura <span class=\"_ _a\" id=\"cflshid_19450\"></span>del </div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19451\">rischio e delle modalit\u00e0 con cui il Gruppo valuter\u00e0 se la relazione di copertura soddisfi i requisiti di efficacia della </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19452\">copertura (compresa l\u2019analisi delle fonti di inefficacia della copertura e in <span class=\"_ _3\" id=\"cflshid_19453\"></span>che modo viene determinato il rapporto </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_19454\">di copertura). La relazione di copertura soddisfa i criteri di ammissibilit\u00e0 per la contabilizzazione delle operazioni </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19455\">di copertura se soddisfa tutti i seguenti requisiti di efficacia della copertura:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19456\"><span id=\"cflshid_19457\">\u00a0<span class=\"_ _45\" id=\"cflshid_19458\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19459\">\u00a0</span><span id=\"cflshid_19460\">vi \u00e8 un rapporto economico tra l\u2019elemento coperto e lo strumento di copertura;</span></div><div class=\"t m0 x31 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19461\"><span id=\"cflshid_19462\">\u00a0<span class=\"_ _45\" id=\"cflshid_19463\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19464\">\u00a0</span><span class=\"ff6\" id=\"cflshid_19465\">l\u2019effetto del <span class=\"_ _0\" id=\"cflshid_19466\"></span>rischio di credito <span class=\"_ _3\" id=\"cflshid_19467\"></span>non prevale <span class=\"_ _3\" id=\"cflshid_19468\"></span>sulle variazioni <span class=\"_ _0\" id=\"cflshid_19469\"></span>di valore risultanti <span class=\"_ _3\" id=\"cflshid_19470\"></span>dal suddetto <span class=\"_ _3\" id=\"cflshid_19471\"></span>rapporto economico.</span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsb9\" id=\"cflshid_19472\">Il rapporto di copertura della relazione di copertura \u00e8 lo stesso di quello risultante dalla quantit\u00e0 dell\u2019elemento </div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19473\">coperto <span class=\"_ _d\" id=\"cflshid_19474\"></span>che <span class=\"_ _d\" id=\"cflshid_19475\"></span>il <span class=\"_ _d\" id=\"cflshid_19476\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_19477\"></span>effettivamente <span class=\"_ _d\" id=\"cflshid_19478\"></span>copre <span class=\"_ _d\" id=\"cflshid_19479\"></span>e <span class=\"_ _d\" id=\"cflshid_19480\"></span>dalla <span class=\"_ _d\" id=\"cflshid_19481\"></span>quantit\u00e0 <span class=\"_ _d\" id=\"cflshid_19482\"></span>dello <span class=\"_ _d\" id=\"cflshid_19483\"></span>strumento <span class=\"_ _d\" id=\"cflshid_19484\"></span>di <span class=\"_ _d\" id=\"cflshid_19485\"></span>copertura <span class=\"_ _d\" id=\"cflshid_19486\"></span>che <span class=\"_ _d\" id=\"cflshid_19487\"></span>il <span class=\"_ _d\" id=\"cflshid_19488\"></span>Gruppo <span class=\"_ _4\" id=\"cflshid_19489\"></span>utilizza </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19490\">effettivamente per coprire tale quantit\u00e0 di elemento coperto.  </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19491\"><span id=\"cflshid_19492\">Le operazioni che soddisfano tutti i criteri qualificanti per l\u2019</span><span class=\"ffd\" id=\"cflshid_19493\"><span id=\"cflshid_19494\">hedge accounting </span><span class=\"ff1\" id=\"cflshid_19495\">sono contabilizzate come segue:</span></span></div><div class=\"t m0 x3 h13 y67 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19496\">Copertur<span class=\"_ _0\" id=\"cflshid_19497\"></span>e di fair value</div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_19498\"><span id=\"cflshid_19499\">La variazione del </span><span class=\"ffd\" id=\"cflshid_19500\">fair value</span><span id=\"cflshid_19501\"> dei derivati di copertura \u00e8 rilevata nel prospetto del conto economico. La variazione </span></div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19502\"><span id=\"cflshid_19503\">del </span><span class=\"ffd ws4c\" id=\"cflshid_19504\"><span id=\"cflshid_19505\">fair value</span><span class=\"ff1\" id=\"cflshid_19506\"><span id=\"cflshid_19507\"> dell\u2019elemento coperto attribuibile al rischio coperto \u00e8 rilevata come parte del valore di carico dell\u2019e<span class=\"_ _3\" id=\"cflshid_19508\"></span></span><span class=\"ws0\" id=\"cflshid_19509\">-</span></span></span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19510\">lemento coperto ed \u00e8 inoltre rilevato nel prospetto del Conto economico complessivo consolidato.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_19511\"><span id=\"cflshid_19512\">Per quanto riguarda le coperture del </span><span class=\"ffd\" id=\"cflshid_19513\">fair value</span><span id=\"cflshid_19514\"> riferite a elementi contabilizzati secondo il criterio del costo am</span><span class=\"ws0\" id=\"cflshid_19515\">-</span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19516\">mortizzato, ogni rettifica del valore contabile \u00e8 ammortizzata nel prospetto dell\u2019utile/(perdita) d\u2019esercizio lungo <span class=\"_ _3\" id=\"cflshid_19517\"></span>il </div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19518\">periodo residuo <span class=\"_ _a\" id=\"cflshid_19519\"></span>della <span class=\"_ _a\" id=\"cflshid_19520\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19521\"></span>utilizzando <span class=\"_ _a\" id=\"cflshid_19522\"></span>il metodo <span class=\"_ _a\" id=\"cflshid_19523\"></span>del <span class=\"_ _a\" id=\"cflshid_19524\"></span>tasso <span class=\"_ _a\" id=\"cflshid_19525\"></span>di interesse <span class=\"_ _a\" id=\"cflshid_19526\"></span>effettivo <span class=\"_ _a\" id=\"cflshid_19527\"></span>(TIE). <span class=\"_ _a\" id=\"cflshid_19528\"></span>L<span class=\"_ _2\" id=\"cflshid_19529\"></span>\u2019ammortamento <span class=\"_ _a\" id=\"cflshid_19530\"></span>cos\u00ec </div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19531\"><span id=\"cflshid_19532\">determinato <span class=\"_ _a\" id=\"cflshid_19533\"></span>pu\u00f2 iniziare <span class=\"_ _a\" id=\"cflshid_19534\"></span>non <span class=\"_ _a\" id=\"cflshid_19535\"></span>appena <span class=\"_ _a\" id=\"cflshid_19536\"></span>esiste <span class=\"_ _a\" id=\"cflshid_19537\"></span>una <span class=\"_ _a\" id=\"cflshid_19538\"></span>rettifica <span class=\"_ _a\" id=\"cflshid_19539\"></span>ma <span class=\"_ _a\" id=\"cflshid_19540\"></span>non <span class=\"_ _a\" id=\"cflshid_19541\"></span>pu\u00f2 estendersi <span class=\"_ _a\" id=\"cflshid_19542\"></span>oltre <span class=\"_ _a\" id=\"cflshid_19543\"></span>la <span class=\"_ _a\" id=\"cflshid_19544\"></span>data <span class=\"_ _a\" id=\"cflshid_19545\"></span>in <span class=\"_ _a\" id=\"cflshid_19546\"></span>cui <span class=\"_ _a\" id=\"cflshid_19547\"></span>l\u2019elemento <span class=\"_ _a\" id=\"cflshid_19548\"></span>og</span><span class=\"ff1\" id=\"cflshid_19549\">-</span></div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19550\"><span id=\"cflshid_19551\">getto di copertura cessa <span class=\"_ _a\" id=\"cflshid_19552\"></span>di essere rettificato per <span class=\"_ _a\" id=\"cflshid_19553\"></span>effetto delle variazioni del </span><span class=\"ffd ws43\" id=\"cflshid_19554\"><span id=\"cflshid_19555\">fair value</span><span class=\"ff1\" id=\"cflshid_19556\"> attribuibili al rischio oggetto </span></span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19557\">di copertura.</div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws66\" id=\"cflshid_19558\"><span id=\"cflshid_19559\">Se l\u2019elemento coperto \u00e8 cancellato, il </span><span class=\"ffd\" id=\"cflshid_19560\">fair value</span><span id=\"cflshid_19561\"> non ammortizzato \u00e8 rilevato immediatamente nel prospetto del </span></div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19562\">conto economico.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_19571\"><span id=\"cflshid_19572\">Quando un impegno irrevocabile non iscritto \u00e8 designato come elemento oggetto di copertura, le successive va</span><span class=\"ws0\" id=\"cflshid_19573\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_19574\"><span id=\"cflshid_19575\">riazioni cumulate del suo </span><span class=\"ffd\" id=\"cflshid_19576\">fair value</span><span id=\"cflshid_19577\"> attribuibili al rischio coperto sono contabilizzate come attivit\u00e0 o passivit\u00e0 e i </span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19578\">corrispondenti utili o perdite rilevati nel prospetto dell\u2019utile/(perdita) d\u2019esercizio. </div><div class=\"t m0 x3 h13 y4d fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19579\">Copertura dei flussi di cassa</div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19580\"><span id=\"cflshid_19581\">La <span class=\"_ _a\" id=\"cflshid_19582\"></span>porzione <span class=\"_ _a\" id=\"cflshid_19583\"></span>di <span class=\"_ _a\" id=\"cflshid_19584\"></span>utile <span class=\"_ _a\" id=\"cflshid_19585\"></span>o <span class=\"_ _c\" id=\"cflshid_19586\"></span>perdita <span class=\"_ _a\" id=\"cflshid_19587\"></span>sullo <span class=\"_ _a\" id=\"cflshid_19588\"></span>strumento <span class=\"_ _a\" id=\"cflshid_19589\"></span>coperto, <span class=\"_ _a\" id=\"cflshid_19590\"></span>relativa <span class=\"_ _c\" id=\"cflshid_19591\"></span>alla <span class=\"_ _a\" id=\"cflshid_19592\"></span>parte <span class=\"_ _a\" id=\"cflshid_19593\"></span>di <span class=\"_ _a\" id=\"cflshid_19594\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19595\"></span>efficace, <span class=\"_ _c\" id=\"cflshid_19596\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_19597\"></span>rilevata <span class=\"_ _a\" id=\"cflshid_19598\"></span>nel <span class=\"_ _a\" id=\"cflshid_19599\"></span>pro</span><span class=\"ff1\" id=\"cflshid_19600\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19601\"><span id=\"cflshid_19602\">spetto </span><span class=\"_ _4\" id=\"cflshid_19603\">\u00a0</span><span id=\"cflshid_19604\">del </span><span class=\"_ _4\" id=\"cflshid_19605\">\u00a0</span><span id=\"cflshid_19606\">Conto </span><span class=\"_ _4\" id=\"cflshid_19607\">\u00a0</span><span id=\"cflshid_19608\">economico </span><span class=\"_ _4\" id=\"cflshid_19609\">\u00a0</span><span id=\"cflshid_19610\">complessivo </span><span class=\"_ _7\" id=\"cflshid_19611\">\u00a0</span><span id=\"cflshid_19612\">consolidato </span><span class=\"_ _4\" id=\"cflshid_19613\">\u00a0</span><span id=\"cflshid_19614\">nella </span><span class=\"_ _4\" id=\"cflshid_19615\">\u00a0</span><span id=\"cflshid_19616\">riserva </span><span class=\"_ _4\" id=\"cflshid_19617\">\u00a0</span><span id=\"cflshid_19618\">di </span><span class=\"_ _7\" id=\"cflshid_19619\">\u00a0</span><span id=\"cflshid_19620\">\u201ccash </span><span class=\"_ _4\" id=\"cflshid_19621\">\u00a0</span><span id=\"cflshid_19622\">flow </span><span class=\"_ _4\" id=\"cflshid_19623\">\u00a0</span><span id=\"cflshid_19624\">hedge\u201d, </span><span class=\"_ _7\" id=\"cflshid_19625\">\u00a0</span><span id=\"cflshid_19626\">mentre </span><span class=\"_ _4\" id=\"cflshid_19627\">\u00a0</span><span id=\"cflshid_19628\">la </span><span class=\"_ _4\" id=\"cflshid_19629\">\u00a0</span><span id=\"cflshid_19630\">parte </span><span class=\"_ _4\" id=\"cflshid_19631\">\u00a0</span><span id=\"cflshid_19632\">non </span></div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19633\">efficace <span class=\"_ _c\" id=\"cflshid_19634\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19635\"></span>rilevata <span class=\"_ _d\" id=\"cflshid_19636\"></span>direttamente <span class=\"_ _c\" id=\"cflshid_19637\"></span>nel <span class=\"_ _d\" id=\"cflshid_19638\"></span>prospetto <span class=\"_ _c\" id=\"cflshid_19639\"></span>del <span class=\"_ _d\" id=\"cflshid_19640\"></span>conto <span class=\"_ _c\" id=\"cflshid_19641\"></span>economico. <span class=\"_ _c\" id=\"cflshid_19642\"></span>La <span class=\"_ _d\" id=\"cflshid_19643\"></span>riserva <span class=\"_ _c\" id=\"cflshid_19644\"></span>di <span class=\"_ _d\" id=\"cflshid_19645\"></span>cash <span class=\"_ _c\" id=\"cflshid_19646\"></span>flow <span class=\"_ _d\" id=\"cflshid_19647\"></span>hedge <span class=\"_ _c\" id=\"cflshid_19648\"></span>\u00e8 <span class=\"_ _d\" id=\"cflshid_19649\"></span>rettificata <span class=\"_ _c\" id=\"cflshid_19650\"></span>al </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws69\" id=\"cflshid_19651\"><span id=\"cflshid_19652\">minore tra l\u2019utile o la perdita cumulativa sullo strumento di copertura e la variazione cumulativa del </span><span class=\"ffd\" id=\"cflshid_19653\">fair value</span><span class=\"ws0\" id=\"cflshid_19654\">\u00a0</span></div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19655\">dell\u2019elemento coperto. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_19656\">Il Gruppo utilizza contratti a termine su valute a copertura della propria esposizione al rischio di cambio relativa </div><div class=\"t m0 x3 h6 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19657\"><span id=\"cflshid_19658\">sia a <span class=\"_ _a\" id=\"cflshid_19659\"></span>transazioni previste <span class=\"_ _a\" id=\"cflshid_19660\"></span>sia ad <span class=\"_ _a\" id=\"cflshid_19661\"></span>impegni gi\u00e0 <span class=\"_ _a\" id=\"cflshid_19662\"></span>stabiliti. <span class=\"_ _a\" id=\"cflshid_19663\"></span>La parte <span class=\"_ _a\" id=\"cflshid_19664\"></span>non efficace <span class=\"_ _a\" id=\"cflshid_19665\"></span>dei contratti <span class=\"_ _a\" id=\"cflshid_19666\"></span>a termine <span class=\"_ _a\" id=\"cflshid_19667\"></span>su valute <span class=\"_ _a\" id=\"cflshid_19668\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_19669\"></span>rile</span><span class=\"ff1\" id=\"cflshid_19670\">-</span></div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19671\">vata nei proventi e oneri finanziari. </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_19672\">Il Gruppo designa solo la componente spot dei contratti a termine come strumento di copertura. La componente </div><div class=\"t m0 x3 h6 y57 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19673\"><span id=\"cflshid_19674\">forwar<span class=\"_ _0\" id=\"cflshid_19675\"></span>d</span><span class=\"ff1 ws92\" id=\"cflshid_19676\"><span id=\"cflshid_19677\"> \u00e8 cumulativamente rilevata nel prospetto di Conto economico complessivo consolidato in una voce sepa</span><span class=\"ws0\" id=\"cflshid_19678\">-</span></span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19679\">rata.</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsbb\" id=\"cflshid_19680\">Gli importi accumulati tra le altre componenti di Conto economico complessivo consolidato sono contabilizzati, a </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws90\" id=\"cflshid_19681\"><span id=\"cflshid_19682\">seconda della natura della transazione coperta sottostante. Se l\u2019operazione oggetto di copertura comporta successi</span><span class=\"ws0\" id=\"cflshid_19683\">-</span></div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19684\"><span id=\"cflshid_19685\">vamente <span class=\"_ _0\" id=\"cflshid_19686\"></span>la rilevazione <span class=\"_ _0\" id=\"cflshid_19687\"></span>di <span class=\"_ _0\" id=\"cflshid_19688\"></span>una componente <span class=\"_ _0\" id=\"cflshid_19689\"></span>non <span class=\"_ _0\" id=\"cflshid_19690\"></span>finanziaria, l\u2019importo <span class=\"_ _0\" id=\"cflshid_19691\"></span>accumulato <span class=\"_ _0\" id=\"cflshid_19692\"></span>nel patrimonio <span class=\"_ _0\" id=\"cflshid_19693\"></span>netto <span class=\"_ _0\" id=\"cflshid_19694\"></span>viene rimos</span><span class=\"ff1\" id=\"cflshid_19695\">-</span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_19696\">so dalla componente separata del patrimonio netto e incluso nel valore di costo o altro valore di carico dell\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19697\">o <span class=\"_ _a\" id=\"cflshid_19698\"></span>passivit\u00e0 <span class=\"_ _c\" id=\"cflshid_19699\"></span>coperta. <span class=\"_ _c\" id=\"cflshid_19700\"></span>Questa <span class=\"_ _a\" id=\"cflshid_19701\"></span>non <span class=\"_ _c\" id=\"cflshid_19702\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19703\"></span>considerata <span class=\"_ _c\" id=\"cflshid_19704\"></span>una <span class=\"_ _a\" id=\"cflshid_19705\"></span>riclassifica <span class=\"_ _c\" id=\"cflshid_19706\"></span>delle <span class=\"_ _c\" id=\"cflshid_19707\"></span>poste <span class=\"_ _a\" id=\"cflshid_19708\"></span>rilevate <span class=\"_ _c\" id=\"cflshid_19709\"></span>in <span class=\"_ _c\" id=\"cflshid_19710\"></span>OCI <span class=\"_ _a\" id=\"cflshid_19711\"></span>per <span class=\"_ _c\" id=\"cflshid_19712\"></span>il <span class=\"_ _c\" id=\"cflshid_19713\"></span>periodo. <span class=\"_ _c\" id=\"cflshid_19714\"></span>Ci\u00f2 <span class=\"_ _a\" id=\"cflshid_19715\"></span>vale </div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19716\">anche nel caso di operazione programmata coperta di un\u2019attivit\u00e0 non finanziaria o di una <span class=\"_ _a\" id=\"cflshid_19717\"></span>passivit\u00e0 non finanziaria </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws8b\" id=\"cflshid_19718\">che diventa successivamente un impegno irrevocabile al quale si applica la contabilizzazione delle operazioni di </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19719\"><span id=\"cflshid_19720\">copertura di </span><span class=\"ffd\" id=\"cflshid_19721\">fair value</span><span id=\"cflshid_19722\">.</span></div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19723\">Per <span class=\"_ _c\" id=\"cflshid_19724\"></span>qualsiasi <span class=\"_ _c\" id=\"cflshid_19725\"></span>altra <span class=\"_ _c\" id=\"cflshid_19726\"></span>copertura <span class=\"_ _c\" id=\"cflshid_19727\"></span>di <span class=\"_ _c\" id=\"cflshid_19728\"></span>flussi <span class=\"_ _c\" id=\"cflshid_19729\"></span>finanziari, <span class=\"_ _c\" id=\"cflshid_19730\"></span>l\u2019importo <span class=\"_ _c\" id=\"cflshid_19731\"></span>accumulato <span class=\"_ _c\" id=\"cflshid_19732\"></span>in <span class=\"_ _c\" id=\"cflshid_19733\"></span>OCI <span class=\"_ _c\" id=\"cflshid_19734\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19735\"></span>riclassificato <span class=\"_ _d\" id=\"cflshid_19736\"></span>a <span class=\"_ _c\" id=\"cflshid_19737\"></span>conto <span class=\"_ _c\" id=\"cflshid_19738\"></span>economico </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19739\">come <span class=\"_ _a\" id=\"cflshid_19740\"></span>una <span class=\"_ _c\" id=\"cflshid_19741\"></span>rettifica <span class=\"_ _c\" id=\"cflshid_19742\"></span>da <span class=\"_ _c\" id=\"cflshid_19743\"></span>riclassificazione <span class=\"_ _a\" id=\"cflshid_19744\"></span>nello <span class=\"_ _c\" id=\"cflshid_19745\"></span>stesso <span class=\"_ _c\" id=\"cflshid_19746\"></span>periodo <span class=\"_ _c\" id=\"cflshid_19747\"></span>o <span class=\"_ _a\" id=\"cflshid_19748\"></span>nei <span class=\"_ _c\" id=\"cflshid_19749\"></span>periodi <span class=\"_ _c\" id=\"cflshid_19750\"></span>durante <span class=\"_ _c\" id=\"cflshid_19751\"></span>i <span class=\"_ _a\" id=\"cflshid_19752\"></span>quali <span class=\"_ _c\" id=\"cflshid_19753\"></span>i <span class=\"_ _c\" id=\"cflshid_19754\"></span>flussi <span class=\"_ _c\" id=\"cflshid_19755\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_19756\"></span>coperti </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19757\">impattano il conto economico.</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19758\">Se <span class=\"_ _0\" id=\"cflshid_19759\"></span>la <span class=\"_ _0\" id=\"cflshid_19760\"></span>contabilizzazione <span class=\"_ _3\" id=\"cflshid_19761\"></span>di <span class=\"_ _0\" id=\"cflshid_19762\"></span>copertura <span class=\"_ _3\" id=\"cflshid_19763\"></span>del <span class=\"_ _0\" id=\"cflshid_19764\"></span>flusso <span class=\"_ _3\" id=\"cflshid_19765\"></span>di <span class=\"_ _0\" id=\"cflshid_19766\"></span>cassa <span class=\"_ _3\" id=\"cflshid_19767\"></span>viene <span class=\"_ _0\" id=\"cflshid_19768\"></span>interrotta, <span class=\"_ _0\" id=\"cflshid_19769\"></span>l\u2019importo <span class=\"_ _3\" id=\"cflshid_19770\"></span>accumulato <span class=\"_ _0\" id=\"cflshid_19771\"></span>in <span class=\"_ _3\" id=\"cflshid_19772\"></span>OCI <span class=\"_ _0\" id=\"cflshid_19773\"></span>deve <span class=\"_ _3\" id=\"cflshid_19774\"></span>rimanere </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19775\"><span id=\"cflshid_19776\">tale se si prevede che i flussi futuri di <span class=\"_ _3\" id=\"cflshid_19777\"></span>cassa coperti si verificheranno. <span class=\"_ _0\" id=\"cflshid_19778\"></span>Altrimenti, l\u2019importo dovr\u00e0 essere immedia</span><span class=\"ff1\" id=\"cflshid_19779\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19780\"><span id=\"cflshid_19781\">tamente <span class=\"_ _d\" id=\"cflshid_19782\"></span>riclassificato </span><span class=\"_ _4\" id=\"cflshid_19783\">\u00a0</span><span id=\"cflshid_19784\">nell\u2019utile/(perdita) <span class=\"_ _d\" id=\"cflshid_19785\"></span>dell\u2019esercizio </span><span class=\"_ _4\" id=\"cflshid_19786\">\u00a0</span><span id=\"cflshid_19787\">come <span class=\"_ _d\" id=\"cflshid_19788\"></span>rettifica </span><span class=\"_ _4\" id=\"cflshid_19789\">\u00a0</span><span id=\"cflshid_19790\">da <span class=\"_ _d\" id=\"cflshid_19791\"></span>riclassificazione. <span class=\"_ _4\" id=\"cflshid_19792\"></span>Dopo <span class=\"_ _d\" id=\"cflshid_19793\"></span>la <span class=\"_ _4\" id=\"cflshid_19794\"></span>sospensione, </span></div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19795\">una <span class=\"_ _d\" id=\"cflshid_19796\"></span>volta <span class=\"_ _d\" id=\"cflshid_19797\"></span>che <span class=\"_ _d\" id=\"cflshid_19798\"></span>il <span class=\"_ _d\" id=\"cflshid_19799\"></span>flusso <span class=\"_ _4\" id=\"cflshid_19800\"></span>di <span class=\"_ _c\" id=\"cflshid_19801\"></span>cassa <span class=\"_ _d\" id=\"cflshid_19802\"></span>coperto <span class=\"_ _4\" id=\"cflshid_19803\"></span>si <span class=\"_ _c\" id=\"cflshid_19804\"></span>verifica, <span class=\"_ _d\" id=\"cflshid_19805\"></span>qualsiasi <span class=\"_ _d\" id=\"cflshid_19806\"></span>importo <span class=\"_ _4\" id=\"cflshid_19807\"></span>accumulato <span class=\"_ _c\" id=\"cflshid_19808\"></span>rimanente <span class=\"_ _d\" id=\"cflshid_19809\"></span>in <span class=\"_ _d\" id=\"cflshid_19810\"></span>OCI <span class=\"_ _4\" id=\"cflshid_19811\"></span>deve <span class=\"_ _c\" id=\"cflshid_19812\"></span>essere </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19813\">contabilizzato a seconda della natura della transazione sottostante come precedentemente descritto.</div><div class=\"t m0 x3 h13 y69 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19814\">Copertura di un investimento netto in una gestione estera</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_19815\"><span id=\"cflshid_19816\">Le coperture di un investimento netto in una gestione estera, comprese le coperture di una posta monetaria conta</span><span class=\"ws0\" id=\"cflshid_19817\">-</span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19818\">bilizzata come <span class=\"_ _3\" id=\"cflshid_19819\"></span>parte di <span class=\"_ _3\" id=\"cflshid_19820\"></span>un investimento <span class=\"_ _3\" id=\"cflshid_19821\"></span>netto, sono <span class=\"_ _3\" id=\"cflshid_19822\"></span>contabilizzate in <span class=\"_ _3\" id=\"cflshid_19823\"></span>modo simile <span class=\"_ _3\" id=\"cflshid_19824\"></span>alle coperture <span class=\"_ _3\" id=\"cflshid_19825\"></span>dei flussi <span class=\"_ _3\" id=\"cflshid_19826\"></span>di cassa. </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_19827\"><span id=\"cflshid_19828\">Gli utili o perdite dello strumento di copertura sono iscritti tra le altre componenti di Conto economico complessi</span><span class=\"ws0\" id=\"cflshid_19829\">-</span></div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19830\"><span id=\"cflshid_19831\">vo <span class=\"_ _3\" id=\"cflshid_19832\"></span>consolidato per <span class=\"_ _0\" id=\"cflshid_19833\"></span>la parte <span class=\"_ _0\" id=\"cflshid_19834\"></span>efficace della <span class=\"_ _0\" id=\"cflshid_19835\"></span>copertura, mentre <span class=\"_ _0\" id=\"cflshid_19836\"></span>per la <span class=\"_ _0\" id=\"cflshid_19837\"></span>restante parte <span class=\"_ _0\" id=\"cflshid_19838\"></span>(non efficace) <span class=\"_ _0\" id=\"cflshid_19839\"></span>sono rilevati <span class=\"_ _0\" id=\"cflshid_19840\"></span>nel pro</span><span class=\"ff1\" id=\"cflshid_19841\">-</span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_19842\">spetto dell\u2019utile/(perdita) d\u2019esercizio. <span class=\"_ _0\" id=\"cflshid_19843\"></span>Alla dismissione dell\u2019attivit\u00e0 estera, il valore cumulato di tali utili o perdite </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19844\">complessivi \u00e8 trasferito nel prospetto dell\u2019utile/(perdita) d\u2019esercizio.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24706": {
   "value": "<div class=\"t m0 x3 h33 y50 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18283\">Attivit\u00e0 finanziarie </div><div class=\"t m0 x3 h9 y51 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18284\">Rilevazione iniziale e valutazione</div><div class=\"t m0 x3 h6 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18285\"><span id=\"cflshid_18286\">Al momento della <span class=\"_ _a\" id=\"cflshid_18287\"></span>rilevazione iniziale, le attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18288\"></span>finanziarie sono classificate, a <span class=\"_ _a\" id=\"cflshid_18289\"></span>seconda dei casi, <span class=\"_ _a\" id=\"cflshid_18290\"></span>in base alle suc</span><span class=\"ff1\" id=\"cflshid_18291\">-</span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_18292\"><span id=\"cflshid_18293\">cessive modalit\u00e0 di misurazione, cio\u00e8 al costo ammortizzato, al </span><span class=\"ffd\" id=\"cflshid_18294\">fair value</span><span id=\"cflshid_18295\"> rilevato nel Conto economico comples</span><span class=\"ws0\" id=\"cflshid_18296\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18297\"><span id=\"cflshid_18298\">sivo consolidato e al </span><span class=\"ffd\" id=\"cflshid_18299\">fair value</span><span id=\"cflshid_18300\"> rilevato nel conto economico. </span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18301\">La <span class=\"_ _a\" id=\"cflshid_18302\"></span>classificazione <span class=\"_ _a\" id=\"cflshid_18303\"></span>delle <span class=\"_ _c\" id=\"cflshid_18304\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18305\"></span>finanziarie <span class=\"_ _a\" id=\"cflshid_18306\"></span>al <span class=\"_ _c\" id=\"cflshid_18307\"></span>momento <span class=\"_ _a\" id=\"cflshid_18308\"></span>della <span class=\"_ _a\" id=\"cflshid_18309\"></span>rilevazione <span class=\"_ _c\" id=\"cflshid_18310\"></span>iniziale <span class=\"_ _a\" id=\"cflshid_18311\"></span>dipende <span class=\"_ _a\" id=\"cflshid_18312\"></span>dalle <span class=\"_ _c\" id=\"cflshid_18313\"></span>caratteristiche <span class=\"_ _a\" id=\"cflshid_18314\"></span>dei </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18315\">flussi <span class=\"_ _3\" id=\"cflshid_18316\"></span>di cassa <span class=\"_ _0\" id=\"cflshid_18317\"></span>contrattuali delle <span class=\"_ _0\" id=\"cflshid_18318\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18319\"></span>e dal <span class=\"_ _0\" id=\"cflshid_18320\"></span>modello di <span class=\"_ _3\" id=\"cflshid_18321\"></span>business <span class=\"_ _3\" id=\"cflshid_18322\"></span>che il <span class=\"_ _0\" id=\"cflshid_18323\"></span>Gruppo usa <span class=\"_ _0\" id=\"cflshid_18324\"></span>per la <span class=\"_ _0\" id=\"cflshid_18325\"></span>loro gestione. </div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18326\">Ad <span class=\"_ _a\" id=\"cflshid_18327\"></span>eccezione dei <span class=\"_ _a\" id=\"cflshid_18328\"></span>crediti <span class=\"_ _a\" id=\"cflshid_18329\"></span>commerciali <span class=\"_ _a\" id=\"cflshid_18330\"></span>che <span class=\"_ _a\" id=\"cflshid_18331\"></span>non <span class=\"_ _a\" id=\"cflshid_18332\"></span>contengono <span class=\"_ _a\" id=\"cflshid_18333\"></span>una <span class=\"_ _a\" id=\"cflshid_18334\"></span>componente di <span class=\"_ _a\" id=\"cflshid_18335\"></span>finanziamento <span class=\"_ _a\" id=\"cflshid_18336\"></span>significativa <span class=\"_ _a\" id=\"cflshid_18337\"></span>o <span class=\"_ _a\" id=\"cflshid_18338\"></span>per <span class=\"_ _a\" id=\"cflshid_18339\"></span>i </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18340\"><span id=\"cflshid_18341\">quali <span class=\"_ _a\" id=\"cflshid_18342\"></span>il <span class=\"_ _c\" id=\"cflshid_18343\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_18344\"></span>ha <span class=\"_ _c\" id=\"cflshid_18345\"></span>applicato <span class=\"_ _a\" id=\"cflshid_18346\"></span>l\u2019espediente <span class=\"_ _c\" id=\"cflshid_18347\"></span>pratico, <span class=\"_ _a\" id=\"cflshid_18348\"></span>il <span class=\"_ _c\" id=\"cflshid_18349\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_18350\"></span>inizialmente <span class=\"_ _c\" id=\"cflshid_18351\"></span>valuta <span class=\"_ _a\" id=\"cflshid_18352\"></span>un\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18353\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_18354\"></span>al <span class=\"_ _c\" id=\"cflshid_18355\"></span>suo <span class=\"_ _a\" id=\"cflshid_18356\"></span></span><span class=\"ffd\" id=\"cflshid_18357\">fair </span></div><div class=\"t m0 x3 h6 y59 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18358\"><span id=\"cflshid_18359\">value</span><span class=\"ff6\" id=\"cflshid_18360\"><span id=\"cflshid_18361\"> pi\u00f9, <span class=\"_ _3\" id=\"cflshid_18362\"></span>nel caso di <span class=\"_ _3\" id=\"cflshid_18363\"></span>un\u2019attivit\u00e0 finanziaria non <span class=\"_ _0\" id=\"cflshid_18364\"></span>al </span><span class=\"ffd wsbc\" id=\"cflshid_18365\"><span id=\"cflshid_18366\">fair value</span><span class=\"ff1\" id=\"cflshid_18367\"> rilevato nel conto economico, i costi di transazione. I </span></span></span></div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18368\">crediti commerciali che non contengono una componente di finanziamento significativa o per i quali <span class=\"_ _3\" id=\"cflshid_18369\"></span>il Gruppo ha </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18370\">applicato l\u2019espediente pratico sono valutati al prezzo dell\u2019operazione determinato secondo l\u2019IFRS 15.</div><div class=\"t m0 x3 h9 y5d ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18371\">V<span class=\"_ _2\" id=\"cflshid_18372\"></span>alutazione successiva</div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18373\">Ai fini della valutazione successiva, le attivit\u00e0 finanziarie sono classificate in quattro categorie:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18374\"><span id=\"cflshid_18375\">\u00a0<span class=\"_ _45\" id=\"cflshid_18376\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18377\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18378\">attivit\u00e0 finanziarie al costo ammortizzato (strumenti di debito);</span></div><div class=\"t m0 x31 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18379\"><span id=\"cflshid_18380\">\u00a0<span class=\"_ _45\" id=\"cflshid_18381\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18382\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18383\"><span id=\"cflshid_18384\">attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18385\"></span>finanziarie <span class=\"_ _d\" id=\"cflshid_18386\"></span>al <span class=\"_ _c\" id=\"cflshid_18387\"></span></span><span class=\"ffd wse4\" id=\"cflshid_18388\">fair value</span><span id=\"cflshid_18389\">\u00a0<span class=\"_ _d\" id=\"cflshid_18390\"></span>rilevato <span class=\"_ _c\" id=\"cflshid_18391\"></span>nel <span class=\"_ _d\" id=\"cflshid_18392\"></span>Conto <span class=\"_ _d\" id=\"cflshid_18393\"></span>economico <span class=\"_ _c\" id=\"cflshid_18394\"></span>complessivo <span class=\"_ _d\" id=\"cflshid_18395\"></span>consolidato <span class=\"_ _c\" id=\"cflshid_18396\"></span>con <span class=\"_ _d\" id=\"cflshid_18397\"></span>riclassifica <span class=\"_ _d\" id=\"cflshid_18398\"></span>degli </span></span></div><div class=\"t m0 x32 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18399\">utili e perdite cumulate (strumenti di debito);</div><div class=\"t m0 x31 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18400\"><span id=\"cflshid_18401\">\u00a0<span class=\"_ _45\" id=\"cflshid_18402\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18403\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18404\"><span id=\"cflshid_18405\">attivit\u00e0 finanziar<span class=\"_ _3\" id=\"cflshid_18406\"></span>ie al <span class=\"_ _0\" id=\"cflshid_18407\"></span></span><span class=\"ffd ws88\" id=\"cflshid_18408\"><span id=\"cflshid_18409\">fair value</span><span class=\"ff1\" id=\"cflshid_18410\"> rilevato nel Conto economico complessivo consolidato senza rigiro degli utili e </span></span></span></div><div class=\"t m0 x32 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18411\">perdite cumulate nel momento dell\u2019eliminazione (strumenti rappresentativi di capitale);</div><div class=\"t m0 x31 h6 y64 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18412\"><span id=\"cflshid_18413\">\u00a0<span class=\"_ _45\" id=\"cflshid_18414\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18415\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18416\"><span id=\"cflshid_18417\">attivit\u00e0 finanziarie al </span><span class=\"ffd\" id=\"cflshid_18418\">fair value</span></span><span id=\"cflshid_18419\"> rilevato a conto economico.</span></div><div class=\"t m0 x3 h9 y66 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18420\">Attivit\u00e0 finanziarie al costo ammortizzato (strumenti di debito)</div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18421\">Sono classificate <span class=\"_ _0\" id=\"cflshid_18422\"></span>in tale <span class=\"_ _3\" id=\"cflshid_18423\"></span>categoria le <span class=\"_ _0\" id=\"cflshid_18424\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18425\"></span>per le quali <span class=\"_ _0\" id=\"cflshid_18426\"></span>risultano verificati <span class=\"_ _3\" id=\"cflshid_18427\"></span>i seguenti <span class=\"_ _0\" id=\"cflshid_18428\"></span>requisiti: (i) <span class=\"_ _0\" id=\"cflshid_18429\"></span>l\u2019attivit\u00e0<span class=\"_ _a\" id=\"cflshid_18430\"></span></div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18431\">\u00e8 <span class=\"_ _a\" id=\"cflshid_18432\"></span>posseduta <span class=\"_ _a\" id=\"cflshid_18433\"></span>nell\u2019ambito <span class=\"_ _c\" id=\"cflshid_18434\"></span>di <span class=\"_ _a\" id=\"cflshid_18435\"></span>un <span class=\"_ _c\" id=\"cflshid_18436\"></span>modello <span class=\"_ _a\" id=\"cflshid_18437\"></span>di <span class=\"_ _a\" id=\"cflshid_18438\"></span>business <span class=\"_ _c\" id=\"cflshid_18439\"></span>il <span class=\"_ _a\" id=\"cflshid_18440\"></span>cui <span class=\"_ _c\" id=\"cflshid_18441\"></span>obiettivo <span class=\"_ _a\" id=\"cflshid_18442\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_18443\"></span>il <span class=\"_ _c\" id=\"cflshid_18444\"></span>possesso <span class=\"_ _a\" id=\"cflshid_18445\"></span>dell\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18446\"></span>finalizzato <span class=\"_ _a\" id=\"cflshid_18447\"></span>alla <span class=\"_ _a\" id=\"cflshid_18448\"></span>raccolta<span class=\"_ _a\" id=\"cflshid_18449\"></span></div><div class=\"t m0 x3 h6 y78 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18450\"><span id=\"cflshid_18451\">dei flussi finanziari contrattuali; <span class=\"_ _a\" id=\"cflshid_18452\"></span>e (ii) i termini <span class=\"_ _a\" id=\"cflshid_18453\"></span>contrattuali dell\u2019attivit\u00e0 prevedono flussi <span class=\"_ _a\" id=\"cflshid_18454\"></span>finanziari rappresentati uni</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_18455\">-</span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 lsc ws54\" id=\"cflshid_18456\">camente da pagamenti del capitale e dell\u2019interesse sull\u2019importo del capitale da restituire. Si tratta principalmente di </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18457\">crediti commerciali, attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18458\"></span>finanziarie e altre <span class=\"_ _3\" id=\"cflshid_18459\"></span>attivit\u00e0.</div><div class=\"t m0 x3 h6 y6b ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18460\"><span id=\"cflshid_18461\">I <span class=\"_ _0\" id=\"cflshid_18462\"></span>crediti <span class=\"_ _3\" id=\"cflshid_18463\"></span>commerciali <span class=\"_ _0\" id=\"cflshid_18464\"></span>che <span class=\"_ _3\" id=\"cflshid_18465\"></span>non <span class=\"_ _0\" id=\"cflshid_18466\"></span>contengono <span class=\"_ _3\" id=\"cflshid_18467\"></span>una <span class=\"_ _0\" id=\"cflshid_18468\"></span>componente <span class=\"_ _3\" id=\"cflshid_18469\"></span>finanziaria <span class=\"_ _0\" id=\"cflshid_18470\"></span>significativa sono <span class=\"_ _0\" id=\"cflshid_18471\"></span>riconosciuti <span class=\"_ _0\" id=\"cflshid_18472\"></span>al <span class=\"_ _0\" id=\"cflshid_18473\"></span>prezzo <span class=\"_ _3\" id=\"cflshid_18474\"></span>defini</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_18475\">-</span></div>to per la relativa transazione (determinato secondo il disposto del principio IFRS 15 Ricavi da contratti con i clienti)<div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18477\">Le <span class=\"_ _d\" id=\"cflshid_18478\"></span>attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_18479\"></span>finanziarie <span class=\"_ _d\" id=\"cflshid_18480\"></span>al <span class=\"_ _d\" id=\"cflshid_18481\"></span>costo <span class=\"_ _4\" id=\"cflshid_18482\"></span>ammortizzato <span class=\"_ _c\" id=\"cflshid_18483\"></span>sono <span class=\"_ _d\" id=\"cflshid_18484\"></span>successivamente <span class=\"_ _d\" id=\"cflshid_18485\"></span>valutate <span class=\"_ _d\" id=\"cflshid_18486\"></span>utilizzando <span class=\"_ _4\" id=\"cflshid_18487\"></span>il <span class=\"_ _c\" id=\"cflshid_18488\"></span>criterio <span class=\"_ _d\" id=\"cflshid_18489\"></span>dell\u2019interesse </div><div class=\"t m0 x3 h6 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18490\"><span id=\"cflshid_18491\">effettivo <span class=\"_ _a\" id=\"cflshid_18492\"></span>e <span class=\"_ _a\" id=\"cflshid_18493\"></span>sono <span class=\"_ _a\" id=\"cflshid_18494\"></span>soggette <span class=\"_ _c\" id=\"cflshid_18495\"></span>ad <span class=\"_ _a\" id=\"cflshid_18496\"></span></span><span class=\"ffd\" id=\"cflshid_18497\"><span id=\"cflshid_18498\">impairment</span><span class=\"ff1 ws84\" id=\"cflshid_18499\">. Gli utili e le perdite sono rilevati a conto economico quando l\u2019attivit\u00e0 \u00e8 </span></span></div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18500\">eliminata, modificata o rivalutata.</div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18501\">T<span class=\"_ _0\" id=\"cflshid_18502\"></span>ra le attivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_18503\"></span>costo ammortizzato del <span class=\"_ _3\" id=\"cflshid_18504\"></span>Gruppo sono inclusi <span class=\"_ _3\" id=\"cflshid_18505\"></span>i crediti commerciali <span class=\"_ _0\" id=\"cflshid_18506\"></span>e i depositi cauzionali.</div><div class=\"t m0 x3 h9 y3 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18515\"><span id=\"cflshid_18516\">Attivit\u00e0 finanziarie al </span><span class=\"ff8\" id=\"cflshid_18517\"><span id=\"cflshid_18518\">fair value</span><span class=\"ff3\" id=\"cflshid_18519\"> rilevato in OCI (strumenti di debito)</span></span></div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18520\"><span id=\"cflshid_18521\">Sono </span><span class=\"_ _4\" id=\"cflshid_18522\">\u00a0</span><span id=\"cflshid_18523\">classificate </span><span class=\"_ _4\" id=\"cflshid_18524\">\u00a0</span><span id=\"cflshid_18525\">in </span><span class=\"_ _4\" id=\"cflshid_18526\">\u00a0</span><span id=\"cflshid_18527\">tale </span><span class=\"_ _4\" id=\"cflshid_18528\">\u00a0</span><span id=\"cflshid_18529\">categoria </span><span class=\"_ _4\" id=\"cflshid_18530\">\u00a0</span><span id=\"cflshid_18531\">le </span><span class=\"_ _7\" id=\"cflshid_18532\">\u00a0</span><span id=\"cflshid_18533\">attivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_18534\">\u00a0</span><span id=\"cflshid_18535\">finanziarie </span><span class=\"_ _4\" id=\"cflshid_18536\">\u00a0</span><span id=\"cflshid_18537\">per </span><span class=\"_ _4\" id=\"cflshid_18538\">\u00a0</span><span id=\"cflshid_18539\">le </span><span class=\"_ _4\" id=\"cflshid_18540\">\u00a0</span><span id=\"cflshid_18541\">quali </span><span class=\"_ _7\" id=\"cflshid_18542\">\u00a0</span><span id=\"cflshid_18543\">risultano </span><span class=\"_ _4\" id=\"cflshid_18544\">\u00a0</span><span id=\"cflshid_18545\">verificati </span><span class=\"_ _4\" id=\"cflshid_18546\">\u00a0</span><span id=\"cflshid_18547\">i </span><span class=\"_ _4\" id=\"cflshid_18548\">\u00a0</span><span id=\"cflshid_18549\">seguenti </span><span class=\"_ _4\" id=\"cflshid_18550\">\u00a0</span><span id=\"cflshid_18551\">requisiti: </span><span class=\"_ _7\" id=\"cflshid_18552\">\u00a0</span><span id=\"cflshid_18553\">(i) </span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws42\" id=\"cflshid_18554\">l\u2019attivit\u00e0 \u00e8 posseduta nel quadro di un modello di business il cui obiettivo \u00e8 conseguito sia mediante la raccolta </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18555\">dei flussi finanziari contrattuali che mediante la vendita dell\u2019attivit\u00e0 stessa; e (ii) i termini contrattuali dell\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18556\">prevedono <span class=\"_ _d\" id=\"cflshid_18557\"></span>flussi <span class=\"_ _d\" id=\"cflshid_18558\"></span>finanziari <span class=\"_ _4\" id=\"cflshid_18559\"></span>rappresentati <span class=\"_ _c\" id=\"cflshid_18560\"></span>unicamente <span class=\"_ _4\" id=\"cflshid_18561\"></span>da <span class=\"_ _c\" id=\"cflshid_18562\"></span>pagamenti <span class=\"_ _d\" id=\"cflshid_18563\"></span>del <span class=\"_ _4\" id=\"cflshid_18564\"></span>capitale <span class=\"_ _c\" id=\"cflshid_18565\"></span>e <span class=\"_ _4\" id=\"cflshid_18566\"></span>dell\u2019interesse <span class=\"_ _c\" id=\"cflshid_18567\"></span>sull\u2019importo <span class=\"_ _d\" id=\"cflshid_18568\"></span>del </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18569\">capitale da restituire</div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_18570\"><span id=\"cflshid_18571\">T<span class=\"_ _2\" id=\"cflshid_18572\"></span>ali attivit\u00e0 sono inizialmente riconosciute in bilancio al loro </span><span class=\"ffd\" id=\"cflshid_18573\">fair value</span><span id=\"cflshid_18574\"> incrementato di eventuali costi accessori </span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18575\">direttamente attribuibili alle transazioni che le hanno generate.</div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_18576\"><span id=\"cflshid_18577\">Per le attivit\u00e0 da strumenti di debito valutati al </span><span class=\"ffd\" id=\"cflshid_18578\"><span id=\"cflshid_18579\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_18580\"><span id=\"cflshid_18581\">\u00a0<span class=\"_ _3\" id=\"cflshid_18582\"></span>rilevato in <span class=\"_ _0\" id=\"cflshid_18583\"></span>OCI, gli <span class=\"_ _3\" id=\"cflshid_18584\"></span>interessi attivi, <span class=\"_ _0\" id=\"cflshid_18585\"></span>le variazioni <span class=\"_ _3\" id=\"cflshid_18586\"></span>per diffe</span><span class=\"ff1\" id=\"cflshid_18587\">-</span></span></span></div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_18588\">renze cambio e le perdite di valore, insieme alle riprese, sono rilevati a conto economico e sono calcolati allo stesso </div><div class=\"t m0 x3 h6 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18589\"><span id=\"cflshid_18590\">modo delle attivit\u00e0 finanziarie valutate al costo ammortizzato. Le rimanenti variazioni del </span><span class=\"ffd ws8d\" id=\"cflshid_18591\"><span id=\"cflshid_18592\">fair value</span><span class=\"ff1\" id=\"cflshid_18593\"> sono rilevate </span></span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_18594\"><span id=\"cflshid_18595\">in OCI. <span class=\"_ _0\" id=\"cflshid_18596\"></span>Al momento dell\u2019eliminazione, la variazione cumulativa del </span><span class=\"ffd\" id=\"cflshid_18597\"><span id=\"cflshid_18598\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_18599\"> rilevata in OCI viene riclassificata </span></span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18600\">nel conto economico.</div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_18601\"><span id=\"cflshid_18602\">Le attivit\u00e0 da strumenti di debito del Gruppo valutati al </span><span class=\"ffd\" id=\"cflshid_18603\">fair value</span><span id=\"cflshid_18604\"> rilevato in OCI comprendono gli investimenti in </span></div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18605\">strumenti di debito quotati inclusi nelle altre attivit\u00e0 finanziarie non correnti.</div><div class=\"t m0 x3 h9 y59 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18606\">Investimenti in strumenti rappresentativi di capitale</div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18607\">All\u2019atto <span class=\"_ _d\" id=\"cflshid_18608\"></span>della <span class=\"_ _d\" id=\"cflshid_18609\"></span>rilevazione <span class=\"_ _d\" id=\"cflshid_18610\"></span>iniziale, <span class=\"_ _d\" id=\"cflshid_18611\"></span>il <span class=\"_ _d\" id=\"cflshid_18612\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_18613\"></span>pu\u00f2 <span class=\"_ _d\" id=\"cflshid_18614\"></span>irrevocabilmente <span class=\"_ _d\" id=\"cflshid_18615\"></span>scegliere <span class=\"_ _d\" id=\"cflshid_18616\"></span>di <span class=\"_ _4\" id=\"cflshid_18617\"></span>classificare <span class=\"_ _c\" id=\"cflshid_18618\"></span>i <span class=\"_ _d\" id=\"cflshid_18619\"></span>propri <span class=\"_ _d\" id=\"cflshid_18620\"></span>investimenti </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_18621\"><span id=\"cflshid_18622\">azionari come strumenti rappresentativi di capitale rilevati al </span><span class=\"ffd\" id=\"cflshid_18623\">fair value</span><span id=\"cflshid_18624\"> rilevato in OCI quando soddisfano la de</span><span class=\"ws0\" id=\"cflshid_18625\">-</span></div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18626\">finizione di strumenti rappresentativi di capitale ai sensi dello IAS 32 \u201cStrumenti finanziari: Presentazione\u201d e non </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18627\">sono detenuti per la negoziazione. La classificazione \u00e8 determinata per ogni singolo strumento.</div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18628\">Gli <span class=\"_ _0\" id=\"cflshid_18629\"></span>utili <span class=\"_ _3\" id=\"cflshid_18630\"></span>e <span class=\"_ _0\" id=\"cflshid_18631\"></span>le perdite <span class=\"_ _0\" id=\"cflshid_18632\"></span>conseguite <span class=\"_ _0\" id=\"cflshid_18633\"></span>su <span class=\"_ _3\" id=\"cflshid_18634\"></span>tali <span class=\"_ _0\" id=\"cflshid_18635\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18636\"></span>non <span class=\"_ _0\" id=\"cflshid_18637\"></span>vengono <span class=\"_ _3\" id=\"cflshid_18638\"></span>mai <span class=\"_ _0\" id=\"cflshid_18639\"></span>rigirati <span class=\"_ _3\" id=\"cflshid_18640\"></span>nel <span class=\"_ _0\" id=\"cflshid_18641\"></span>conto economico. <span class=\"_ _0\" id=\"cflshid_18642\"></span>I <span class=\"_ _0\" id=\"cflshid_18643\"></span>dividendi </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_18644\"><span id=\"cflshid_18645\">sono rilevati nel conto economico quando il diritto al pagamento \u00e8 stato deliberato, salvo quando il Gruppo bene</span><span class=\"ws0\" id=\"cflshid_18646\">-</span></div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18647\">ficia di <span class=\"_ _0\" id=\"cflshid_18648\"></span>tali proventi <span class=\"_ _0\" id=\"cflshid_18649\"></span>come recupero <span class=\"_ _3\" id=\"cflshid_18650\"></span>di parte <span class=\"_ _0\" id=\"cflshid_18651\"></span>del costo <span class=\"_ _3\" id=\"cflshid_18652\"></span>dell\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18653\"></span>finanziaria, nel <span class=\"_ _0\" id=\"cflshid_18654\"></span>qual caso <span class=\"_ _3\" id=\"cflshid_18655\"></span>tali utili <span class=\"_ _0\" id=\"cflshid_18656\"></span>sono rilevati <span class=\"_ _0\" id=\"cflshid_18657\"></span>in </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws49\" id=\"cflshid_18658\"><span id=\"cflshid_18659\">OCI. Gli strumenti rappresentativi di capitale iscritti al </span><span class=\"ffd\" id=\"cflshid_18660\">fair value</span><span id=\"cflshid_18661\"> rilevato in OCI non sono soggetti ad </span><span class=\"ffd ws0\" id=\"cflshid_18662\">impairment </span></div><div class=\"t m0 x3 h6 y61 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18663\"><span id=\"cflshid_18664\">test</span><span class=\"ff1\" id=\"cflshid_18665\">.</span></div><div class=\"t m0 x3 h6 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18666\"><span id=\"cflshid_18667\">Il Gruppo <span class=\"_ _0\" id=\"cflshid_18668\"></span>ha scelto di <span class=\"_ _0\" id=\"cflshid_18669\"></span>classificare irrevocabilmente <span class=\"_ _3\" id=\"cflshid_18670\"></span>le proprie <span class=\"_ _0\" id=\"cflshid_18671\"></span>partecipazioni diverse dalle <span class=\"_ _0\" id=\"cflshid_18672\"></span>partecipazioni in <span class=\"_ _3\" id=\"cflshid_18673\"></span>impre</span><span class=\"ff1\" id=\"cflshid_18674\">-</span></div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18675\">se quotate e/o collegate in questa categoria.</div><div class=\"t m0 x3 h9 y77 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18676\">Attivit\u00e0 finanziarie al fair value rilevato a conto economico</div><div class=\"t m0 x3 h6 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18677\"><span id=\"cflshid_18678\">Gli <span class=\"_ _a\" id=\"cflshid_18679\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_18680\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_18681\"></span>al <span class=\"_ _c\" id=\"cflshid_18682\"></span></span><span class=\"ffd ws54\" id=\"cflshid_18683\"><span id=\"cflshid_18684\">fair value</span><span class=\"ff1\" id=\"cflshid_18685\"> con variazioni rilevate nel conto economico sono iscritti nel prospetto della </span></span></div><div class=\"t m0 x3 h6 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18686\"><span id=\"cflshid_18687\">Situazione <span class=\"_ _a\" id=\"cflshid_18688\"></span>patrimoniale e <span class=\"_ _a\" id=\"cflshid_18689\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_18690\"></span>consolidata <span class=\"_ _a\" id=\"cflshid_18691\"></span>al <span class=\"_ _a\" id=\"cflshid_18692\"></span></span><span class=\"ffd ws4d\" id=\"cflshid_18693\"><span id=\"cflshid_18694\">fair value</span><span class=\"ff1\" id=\"cflshid_18695\"> e le variazioni nette del </span><span id=\"cflshid_18696\">fair value</span><span class=\"ff1\" id=\"cflshid_18697\"><span id=\"cflshid_18698\"> rilevate nel pro</span><span class=\"ws0\" id=\"cflshid_18699\">-</span></span></span></div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18700\">spetto dell\u2019utile/(perdita) d\u2019esercizio.</div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws90\" id=\"cflshid_18701\"><span id=\"cflshid_18702\">In questa categoria rientrano gli strumenti derivati e le partecipazioni quotate che il Gruppo non ha scelto irrevoca</span><span class=\"ws0\" id=\"cflshid_18703\">-</span></div><div class=\"t m0 x3 h6 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18704\"><span id=\"cflshid_18705\">bilmente di classificare al <span class=\"_ _a\" id=\"cflshid_18706\"></span></span><span class=\"ffd wsbe\" id=\"cflshid_18707\"><span id=\"cflshid_18708\">fair value</span><span class=\"ff1\" id=\"cflshid_18709\"> rilevato in OCI. I dividendi su partecipazioni quotate sono rilevati come altri </span></span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18710\">proventi nel prospetto dell\u2019utile/(perdita) d\u2019esercizio quando \u00e8 stato stabilito il diritto al pagamento.</div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18711\">Il derivato incorporato contenuto <span class=\"_ _a\" id=\"cflshid_18712\"></span>in un contratto <span class=\"_ _a\" id=\"cflshid_18713\"></span>ibrido non derivato, in <span class=\"_ _a\" id=\"cflshid_18714\"></span>una passivit\u00e0 finanziaria o <span class=\"_ _a\" id=\"cflshid_18715\"></span>in un contratto </div><div class=\"t m0 x3 h6 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18716\"><span id=\"cflshid_18717\">non <span class=\"_ _0\" id=\"cflshid_18718\"></span>finanziario <span class=\"_ _3\" id=\"cflshid_18719\"></span>principale, <span class=\"_ _0\" id=\"cflshid_18720\"></span>\u00e8 separato <span class=\"_ _0\" id=\"cflshid_18721\"></span>dal <span class=\"_ _0\" id=\"cflshid_18722\"></span>contratto <span class=\"_ _3\" id=\"cflshid_18723\"></span>principale <span class=\"_ _0\" id=\"cflshid_18724\"></span>e contabilizzato <span class=\"_ _0\" id=\"cflshid_18725\"></span>come <span class=\"_ _0\" id=\"cflshid_18726\"></span>derivato <span class=\"_ _3\" id=\"cflshid_18727\"></span>separato, <span class=\"_ _0\" id=\"cflshid_18728\"></span>se: le <span class=\"_ _0\" id=\"cflshid_18729\"></span>sue <span class=\"_ _0\" id=\"cflshid_18730\"></span>ca</span><span class=\"ff1\" id=\"cflshid_18731\">-</span></div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws96\" id=\"cflshid_18732\"><span id=\"cflshid_18733\">ratteristiche economiche ed i rischi ad esso associati non sono strettamente correlati a quelli del contratto principa</span><span class=\"ws0\" id=\"cflshid_18734\">-</span></div><div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18735\">le; uno strumento separato con gli stessi <span class=\"_ _a\" id=\"cflshid_18736\"></span>termini del derivato incorporato soddisferebbe la definizione di <span class=\"_ _a\" id=\"cflshid_18737\"></span>derivato; <span class=\"_ _17f\" id=\"cflshid_18738\"></span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_18739\"><span id=\"cflshid_18740\">e il contratto ibrido non \u00e8 valutato al </span><span class=\"ffd\" id=\"cflshid_18741\">fair value</span><span id=\"cflshid_18742\"> rilevato nel conto economico. I derivati incorporati sono valutati </span></div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18743\"><span id=\"cflshid_18744\">al <span class=\"_ _a\" id=\"cflshid_18745\"></span></span><span class=\"ffd ws4d\" id=\"cflshid_18746\"><span id=\"cflshid_18747\">fair value</span><span class=\"ff1\" id=\"cflshid_18748\">, con le variazioni di </span><span id=\"cflshid_18749\">fair value</span><span class=\"ff1\" id=\"cflshid_18750\"> rilevate nel conto economico. Una rideterminazione avviene solo nel </span></span></div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18751\">caso <span class=\"_ _a\" id=\"cflshid_18752\"></span>in <span class=\"_ _a\" id=\"cflshid_18753\"></span>cui <span class=\"_ _a\" id=\"cflshid_18754\"></span>intervenga <span class=\"_ _c\" id=\"cflshid_18755\"></span>un <span class=\"_ _a\" id=\"cflshid_18756\"></span>cambiamento <span class=\"_ _a\" id=\"cflshid_18757\"></span>dei <span class=\"_ _a\" id=\"cflshid_18758\"></span>termini <span class=\"_ _c\" id=\"cflshid_18759\"></span>del <span class=\"_ _a\" id=\"cflshid_18760\"></span>contratto <span class=\"_ _a\" id=\"cflshid_18761\"></span>che <span class=\"_ _a\" id=\"cflshid_18762\"></span>modifica <span class=\"_ _c\" id=\"cflshid_18763\"></span>significativamente <span class=\"_ _a\" id=\"cflshid_18764\"></span>i <span class=\"_ _a\" id=\"cflshid_18765\"></span>flussi <span class=\"_ _a\" id=\"cflshid_18766\"></span>di <span class=\"_ _c\" id=\"cflshid_18767\"></span>cassa </div><div class=\"t m0 x3 h6 y112 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18768\"><span id=\"cflshid_18769\">altrimenti <span class=\"_ _0\" id=\"cflshid_18770\"></span>attesi <span class=\"_ _0\" id=\"cflshid_18771\"></span>o una <span class=\"_ _0\" id=\"cflshid_18772\"></span>riclassifica <span class=\"_ _0\" id=\"cflshid_18773\"></span>di <span class=\"_ _0\" id=\"cflshid_18774\"></span>un\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18775\"></span>finanziaria <span class=\"_ _0\" id=\"cflshid_18776\"></span>a <span class=\"_ _3\" id=\"cflshid_18777\"></span>una <span class=\"_ _0\" id=\"cflshid_18778\"></span>categoria <span class=\"_ _3\" id=\"cflshid_18779\"></span>diversa <span class=\"_ _0\" id=\"cflshid_18780\"></span>dal <span class=\"_ _3\" id=\"cflshid_18781\"></span></span><span class=\"ffd ws85\" id=\"cflshid_18782\"><span id=\"cflshid_18783\">fair value</span><span class=\"ff1\" id=\"cflshid_18784\"> a conto economico.</span></span></div><div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18793\">Cancellazione</div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18794\">Un\u2019attivit\u00e0 finanziaria <span class=\"_ _0\" id=\"cflshid_18795\"></span>(o, ove <span class=\"_ _3\" id=\"cflshid_18796\"></span>applicabile, parte <span class=\"_ _0\" id=\"cflshid_18797\"></span>di un\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18798\"></span>finanziaria o <span class=\"_ _0\" id=\"cflshid_18799\"></span>parte di un <span class=\"_ _0\" id=\"cflshid_18800\"></span>gruppo di <span class=\"_ _3\" id=\"cflshid_18801\"></span>attivit\u00e0 finanziarie </div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18802\"><span id=\"cflshid_18803\">simili) <span class=\"_ _a\" id=\"cflshid_18804\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_18805\"></span>cancellata <span class=\"_ _a\" id=\"cflshid_18806\"></span>in <span class=\"_ _a\" id=\"cflshid_18807\"></span>primo <span class=\"_ _c\" id=\"cflshid_18808\"></span>luogo <span class=\"_ _a\" id=\"cflshid_18809\"></span>(es. <span class=\"_ _a\" id=\"cflshid_18810\"></span>rimossa <span class=\"_ _a\" id=\"cflshid_18811\"></span>dal <span class=\"_ _c\" id=\"cflshid_18812\"></span>prospetto <span class=\"_ _a\" id=\"cflshid_18813\"></span>della <span class=\"_ _a\" id=\"cflshid_18814\"></span>Situazione <span class=\"_ _a\" id=\"cflshid_18815\"></span>patrimoniale <span class=\"_ _a\" id=\"cflshid_18816\"></span>e <span class=\"_ _c\" id=\"cflshid_18817\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_18818\"></span>consoli</span><span class=\"ff1\" id=\"cflshid_18819\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18820\">data del Gruppo) quando:</div><div class=\"t m0 x31 h6 y4d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18821\"><span id=\"cflshid_18822\">\u00a0<span class=\"_ _45\" id=\"cflshid_18823\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18824\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18825\">i diritti a ricevere flussi finanziari dall\u2019attivit\u00e0 sono estinti, o</span></div><div class=\"t m0 x31 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18826\"><span id=\"cflshid_18827\">\u00a0<span class=\"_ _45\" id=\"cflshid_18828\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18829\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18830\">il Gruppo <span class=\"_ _0\" id=\"cflshid_18831\"></span>ha trasferito ad <span class=\"_ _3\" id=\"cflshid_18832\"></span>una terza <span class=\"_ _3\" id=\"cflshid_18833\"></span>parte il <span class=\"_ _0\" id=\"cflshid_18834\"></span>diritto a ricevere <span class=\"_ _3\" id=\"cflshid_18835\"></span>flussi finanziari <span class=\"_ _0\" id=\"cflshid_18836\"></span>dall\u2019attivit\u00e0 o ha <span class=\"_ _3\" id=\"cflshid_18837\"></span>assunto l\u2019obbligo </span></div><div class=\"t m0 x32 h6 y4e ff1 fs4 fc0 sc0 ls0 wse7\" id=\"cflshid_18838\"><span id=\"cflshid_18839\">contrattuale di corrisponderli interamente e senza ritardi e (a) ha trasferito sostanzialmente tutti i rischi e be</span><span class=\"ws0\" id=\"cflshid_18840\">-</span></div><div class=\"t m0 x32 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18841\">nefici <span class=\"_ _a\" id=\"cflshid_18842\"></span>della <span class=\"_ _a\" id=\"cflshid_18843\"></span>propriet\u00e0 <span class=\"_ _a\" id=\"cflshid_18844\"></span>dell\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18845\"></span>finanziaria, <span class=\"_ _a\" id=\"cflshid_18846\"></span>oppure <span class=\"_ _a\" id=\"cflshid_18847\"></span>(b) <span class=\"_ _c\" id=\"cflshid_18848\"></span>non <span class=\"_ _a\" id=\"cflshid_18849\"></span>ha <span class=\"_ _a\" id=\"cflshid_18850\"></span>trasferito <span class=\"_ _c\" id=\"cflshid_18851\"></span>n\u00e9 <span class=\"_ _a\" id=\"cflshid_18852\"></span>trattenuto <span class=\"_ _a\" id=\"cflshid_18853\"></span>sostanzialmente <span class=\"_ _c\" id=\"cflshid_18854\"></span>tutti <span class=\"_ _a\" id=\"cflshid_18855\"></span>i </div><div class=\"t m0 x32 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18856\">rischi e benefici dell\u2019attivit\u00e0, ma ha trasferito il controllo della stessa.</div><div class=\"t m0 x3 h6 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18857\"><span id=\"cflshid_18858\">Nei casi in cui il Gruppo abbia trasferito i diritti a <span class=\"_ _a\" id=\"cflshid_18859\"></span>ricevere flussi finanziari da un\u2019attivit\u00e0 o abbia siglato un accor</span><span class=\"ff1\" id=\"cflshid_18860\">-</span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18861\">do <span class=\"_ _a\" id=\"cflshid_18862\"></span>in <span class=\"_ _c\" id=\"cflshid_18863\"></span>base <span class=\"_ _c\" id=\"cflshid_18864\"></span>al <span class=\"_ _c\" id=\"cflshid_18865\"></span>quale <span class=\"_ _c\" id=\"cflshid_18866\"></span>mantiene <span class=\"_ _a\" id=\"cflshid_18867\"></span>i <span class=\"_ _c\" id=\"cflshid_18868\"></span>diritti <span class=\"_ _c\" id=\"cflshid_18869\"></span>contrattuali <span class=\"_ _c\" id=\"cflshid_18870\"></span>a <span class=\"_ _c\" id=\"cflshid_18871\"></span>ricevere <span class=\"_ _c\" id=\"cflshid_18872\"></span>i <span class=\"_ _a\" id=\"cflshid_18873\"></span>flussi <span class=\"_ _c\" id=\"cflshid_18874\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_18875\"></span>dell\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18876\"></span>finanziaria, <span class=\"_ _c\" id=\"cflshid_18877\"></span>ma <span class=\"_ _a\" id=\"cflshid_18878\"></span>assume </div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18879\">un\u2019obbligazione contrattuale <span class=\"_ _a\" id=\"cflshid_18880\"></span>a <span class=\"_ _a\" id=\"cflshid_18881\"></span>pagare i <span class=\"_ _a\" id=\"cflshid_18882\"></span>flussi <span class=\"_ _a\" id=\"cflshid_18883\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_18884\"></span>a uno <span class=\"_ _a\" id=\"cflshid_18885\"></span>o <span class=\"_ _a\" id=\"cflshid_18886\"></span>pi\u00f9 <span class=\"_ _a\" id=\"cflshid_18887\"></span>beneficiari (pass-through), <span class=\"_ _a\" id=\"cflshid_18888\"></span>esso <span class=\"_ _a\" id=\"cflshid_18889\"></span>valuta se <span class=\"_ _a\" id=\"cflshid_18890\"></span>e <span class=\"_ _a\" id=\"cflshid_18891\"></span>in </div><div class=\"t m0 x3 h6 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18892\"><span id=\"cflshid_18893\">che <span class=\"_ _3\" id=\"cflshid_18894\"></span>misura <span class=\"_ _3\" id=\"cflshid_18895\"></span>abbia <span class=\"_ _3\" id=\"cflshid_18896\"></span>trattenuto <span class=\"_ _3\" id=\"cflshid_18897\"></span>i <span class=\"_ _3\" id=\"cflshid_18898\"></span>rischi <span class=\"_ _3\" id=\"cflshid_18899\"></span>e <span class=\"_ _3\" id=\"cflshid_18900\"></span>i <span class=\"_ _3\" id=\"cflshid_18901\"></span>benefici <span class=\"_ _3\" id=\"cflshid_18902\"></span>inerenti <span class=\"_ _3\" id=\"cflshid_18903\"></span>al <span class=\"_ _3\" id=\"cflshid_18904\"></span>possesso. <span class=\"_ _3\" id=\"cflshid_18905\"></span>Nel caso <span class=\"_ _0\" id=\"cflshid_18906\"></span>in <span class=\"_ _3\" id=\"cflshid_18907\"></span>cui <span class=\"_ _3\" id=\"cflshid_18908\"></span>non <span class=\"_ _3\" id=\"cflshid_18909\"></span>abbia <span class=\"_ _3\" id=\"cflshid_18910\"></span>n\u00e9 <span class=\"_ _3\" id=\"cflshid_18911\"></span>trasferito <span class=\"_ _3\" id=\"cflshid_18912\"></span>n\u00e9 <span class=\"_ _3\" id=\"cflshid_18913\"></span>tratte</span><span class=\"ff1\" id=\"cflshid_18914\">-</span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18915\">nuto sostanzialmente <span class=\"_ _3\" id=\"cflshid_18916\"></span>tutti i rischi <span class=\"_ _3\" id=\"cflshid_18917\"></span>e benefici o <span class=\"_ _3\" id=\"cflshid_18918\"></span>non abbia perso <span class=\"_ _0\" id=\"cflshid_18919\"></span>il controllo sulla stessa, <span class=\"_ _3\" id=\"cflshid_18920\"></span>l\u2019attivit\u00e0 continua ad <span class=\"_ _3\" id=\"cflshid_18921\"></span>essere </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_18922\">rilevata nel bilancio del Gruppo nella misura del suo coinvolgimento residuo nell\u2019attivit\u00e0 stessa. In questo caso, il </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 wsb2\" id=\"cflshid_18923\">Gruppo riconosce inoltre una passivit\u00e0 associata. L<span class=\"_ _1\" id=\"cflshid_18924\"></span>\u2019attivit\u00e0 trasferita e la passivit\u00e0 associata sono valutate in modo </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18925\">da riflettere i diritti e le obbligazioni che rimangono di pertinenza del Gruppo.</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws79\" id=\"cflshid_18926\">Quando il coinvolgimento residuo dell\u2019entit\u00e0 \u00e8 una garanzia sull\u2019attivit\u00e0 trasferita, il coinvolgimento \u00e8 misurato </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws4e\" id=\"cflshid_18927\">sulla base del minore tra l\u2019importo dell\u2019attivit\u00e0 e l\u2019importo massimo del corrispettivo ricevuto che l\u2019entit\u00e0 potrebbe </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18928\">dover ripagare.</div><div class=\"t m0 x3 h9 y5d ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18929\">Perdita di valore </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18930\">Il <span class=\"_ _a\" id=\"cflshid_18931\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_18932\"></span>iscrive <span class=\"_ _c\" id=\"cflshid_18933\"></span>una <span class=\"_ _a\" id=\"cflshid_18934\"></span>svalutazione <span class=\"_ _c\" id=\"cflshid_18935\"></span>per <span class=\"_ _a\" id=\"cflshid_18936\"></span>perdite <span class=\"_ _a\" id=\"cflshid_18937\"></span>attese <span class=\"_ _c\" id=\"cflshid_18938\"></span>per <span class=\"_ _a\" id=\"cflshid_18939\"></span>tutte <span class=\"_ _c\" id=\"cflshid_18940\"></span>le <span class=\"_ _a\" id=\"cflshid_18941\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18942\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_18943\"></span>rappresentate <span class=\"_ _a\" id=\"cflshid_18944\"></span>da <span class=\"_ _c\" id=\"cflshid_18945\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_18946\"></span>di </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws93\" id=\"cflshid_18947\"><span id=\"cflshid_18948\">debito non detenuti al </span><span class=\"ffd\" id=\"cflshid_18949\"><span id=\"cflshid_18950\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_18951\"><span id=\"cflshid_18952\">\u00a0<span class=\"_ _3\" id=\"cflshid_18953\"></span>rilevato <span class=\"_ _3\" id=\"cflshid_18954\"></span>a <span class=\"_ _3\" id=\"cflshid_18955\"></span>conto <span class=\"_ _3\" id=\"cflshid_18956\"></span>economico. Nello <span class=\"_ _0\" id=\"cflshid_18957\"></span>specifico <span class=\"_ _3\" id=\"cflshid_18958\"></span>le disposizioni <span class=\"_ _0\" id=\"cflshid_18959\"></span>di <span class=\"_ _3\" id=\"cflshid_18960\"></span></span><span class=\"ffd\" id=\"cflshid_18961\"><span id=\"cflshid_18962\">impairment</span><span class=\"ff1 ws93\" id=\"cflshid_18963\"><span id=\"cflshid_18964\"> si appli</span><span class=\"ws0\" id=\"cflshid_18965\">-</span></span></span></span></span></div><div class=\"t m0 x3 h6 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18966\"><span id=\"cflshid_18967\">cano a <span class=\"_ _0\" id=\"cflshid_18968\"></span>tutte le <span class=\"_ _3\" id=\"cflshid_18969\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18970\"></span>valutate al <span class=\"_ _3\" id=\"cflshid_18971\"></span>costo ammortizzato <span class=\"_ _0\" id=\"cflshid_18972\"></span>e al <span class=\"_ _3\" id=\"cflshid_18973\"></span></span><span class=\"ffd wsad\" id=\"cflshid_18974\"><span id=\"cflshid_18975\">fair value</span><span class=\"ff1\" id=\"cflshid_18976\"><span id=\"cflshid_18977\"> rilevato nel Conto economico com</span><span class=\"ws0\" id=\"cflshid_18978\">-</span></span></span></div><div class=\"t m0 x3 h6 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18979\"><span id=\"cflshid_18980\">plessivo consolidato, mentre sono escluse le attivit\u00e0 finanziarie valutate al </span><span class=\"ffd\" id=\"cflshid_18981\"><span id=\"cflshid_18982\">fair value</span><span class=\"ff1\" id=\"cflshid_18983\"> rilevato a conto economico.</span></span></div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18984\"><span id=\"cflshid_18985\">Il <span class=\"_ _d\" id=\"cflshid_18986\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_18987\"></span>applica </span><span class=\"_ _4\" id=\"cflshid_18988\">\u00a0</span><span id=\"cflshid_18989\">l\u2019approccio <span class=\"_ _c\" id=\"cflshid_18990\"></span>semplificato <span class=\"_ _4\" id=\"cflshid_18991\"></span>e <span class=\"_ _c\" id=\"cflshid_18992\"></span>registra <span class=\"_ _4\" id=\"cflshid_18993\"></span>le <span class=\"_ _c\" id=\"cflshid_18994\"></span>perdite <span class=\"_ _4\" id=\"cflshid_18995\"></span>attese <span class=\"_ _c\" id=\"cflshid_18996\"></span>su <span class=\"_ _4\" id=\"cflshid_18997\"></span>tutti <span class=\"_ _c\" id=\"cflshid_18998\"></span>i <span class=\"_ _4\" id=\"cflshid_18999\"></span>crediti <span class=\"_ _c\" id=\"cflshid_19000\"></span>commerciali <span class=\"_ _4\" id=\"cflshid_19001\"></span>in <span class=\"_ _c\" id=\"cflshid_19002\"></span>base <span class=\"_ _d\" id=\"cflshid_19003\"></span>alla </span></div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19004\">durata <span class=\"_ _c\" id=\"cflshid_19005\"></span>residua, <span class=\"_ _d\" id=\"cflshid_19006\"></span>definendo <span class=\"_ _c\" id=\"cflshid_19007\"></span>un <span class=\"_ _d\" id=\"cflshid_19008\"></span>criterio <span class=\"_ _d\" id=\"cflshid_19009\"></span>per <span class=\"_ _c\" id=\"cflshid_19010\"></span>lo <span class=\"_ _d\" id=\"cflshid_19011\"></span>stanziamento <span class=\"_ _d\" id=\"cflshid_19012\"></span>basato <span class=\"_ _c\" id=\"cflshid_19013\"></span>sull\u2019esperienza <span class=\"_ _d\" id=\"cflshid_19014\"></span>storica <span class=\"_ _d\" id=\"cflshid_19015\"></span>delle <span class=\"_ _c\" id=\"cflshid_19016\"></span>singole <span class=\"_ _d\" id=\"cflshid_19017\"></span>societ\u00e0 <span class=\"_ _d\" id=\"cflshid_19018\"></span>del </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19019\">Gruppo relativamente <span class=\"_ _0\" id=\"cflshid_19020\"></span>alle perdite su <span class=\"_ _0\" id=\"cflshid_19021\"></span>crediti, rettificato anche <span class=\"_ _0\" id=\"cflshid_19022\"></span>per tener conto <span class=\"_ _0\" id=\"cflshid_19023\"></span>di fattori previsionali <span class=\"_ _0\" id=\"cflshid_19024\"></span>specifici riferiti </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19025\">ai creditori ed all\u2019ambiente economico.</div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19026\">In assenza di una ragionevole aspettativa di recupero i crediti commerciali sono interamente svalutati.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24705": {
   "value": "<div class=\"t m0 x3 h33 y50 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18283\">Attivit\u00e0 finanziarie </div><div class=\"t m0 x3 h9 y51 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18284\">Rilevazione iniziale e valutazione</div><div class=\"t m0 x3 h6 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18285\"><span id=\"cflshid_18286\">Al momento della <span class=\"_ _a\" id=\"cflshid_18287\"></span>rilevazione iniziale, le attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18288\"></span>finanziarie sono classificate, a <span class=\"_ _a\" id=\"cflshid_18289\"></span>seconda dei casi, <span class=\"_ _a\" id=\"cflshid_18290\"></span>in base alle suc</span><span class=\"ff1\" id=\"cflshid_18291\">-</span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_18292\"><span id=\"cflshid_18293\">cessive modalit\u00e0 di misurazione, cio\u00e8 al costo ammortizzato, al </span><span class=\"ffd\" id=\"cflshid_18294\">fair value</span><span id=\"cflshid_18295\"> rilevato nel Conto economico comples</span><span class=\"ws0\" id=\"cflshid_18296\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18297\"><span id=\"cflshid_18298\">sivo consolidato e al </span><span class=\"ffd\" id=\"cflshid_18299\">fair value</span><span id=\"cflshid_18300\"> rilevato nel conto economico. </span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18301\">La <span class=\"_ _a\" id=\"cflshid_18302\"></span>classificazione <span class=\"_ _a\" id=\"cflshid_18303\"></span>delle <span class=\"_ _c\" id=\"cflshid_18304\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18305\"></span>finanziarie <span class=\"_ _a\" id=\"cflshid_18306\"></span>al <span class=\"_ _c\" id=\"cflshid_18307\"></span>momento <span class=\"_ _a\" id=\"cflshid_18308\"></span>della <span class=\"_ _a\" id=\"cflshid_18309\"></span>rilevazione <span class=\"_ _c\" id=\"cflshid_18310\"></span>iniziale <span class=\"_ _a\" id=\"cflshid_18311\"></span>dipende <span class=\"_ _a\" id=\"cflshid_18312\"></span>dalle <span class=\"_ _c\" id=\"cflshid_18313\"></span>caratteristiche <span class=\"_ _a\" id=\"cflshid_18314\"></span>dei </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18315\">flussi <span class=\"_ _3\" id=\"cflshid_18316\"></span>di cassa <span class=\"_ _0\" id=\"cflshid_18317\"></span>contrattuali delle <span class=\"_ _0\" id=\"cflshid_18318\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18319\"></span>e dal <span class=\"_ _0\" id=\"cflshid_18320\"></span>modello di <span class=\"_ _3\" id=\"cflshid_18321\"></span>business <span class=\"_ _3\" id=\"cflshid_18322\"></span>che il <span class=\"_ _0\" id=\"cflshid_18323\"></span>Gruppo usa <span class=\"_ _0\" id=\"cflshid_18324\"></span>per la <span class=\"_ _0\" id=\"cflshid_18325\"></span>loro gestione. </div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18326\">Ad <span class=\"_ _a\" id=\"cflshid_18327\"></span>eccezione dei <span class=\"_ _a\" id=\"cflshid_18328\"></span>crediti <span class=\"_ _a\" id=\"cflshid_18329\"></span>commerciali <span class=\"_ _a\" id=\"cflshid_18330\"></span>che <span class=\"_ _a\" id=\"cflshid_18331\"></span>non <span class=\"_ _a\" id=\"cflshid_18332\"></span>contengono <span class=\"_ _a\" id=\"cflshid_18333\"></span>una <span class=\"_ _a\" id=\"cflshid_18334\"></span>componente di <span class=\"_ _a\" id=\"cflshid_18335\"></span>finanziamento <span class=\"_ _a\" id=\"cflshid_18336\"></span>significativa <span class=\"_ _a\" id=\"cflshid_18337\"></span>o <span class=\"_ _a\" id=\"cflshid_18338\"></span>per <span class=\"_ _a\" id=\"cflshid_18339\"></span>i </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18340\"><span id=\"cflshid_18341\">quali <span class=\"_ _a\" id=\"cflshid_18342\"></span>il <span class=\"_ _c\" id=\"cflshid_18343\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_18344\"></span>ha <span class=\"_ _c\" id=\"cflshid_18345\"></span>applicato <span class=\"_ _a\" id=\"cflshid_18346\"></span>l\u2019espediente <span class=\"_ _c\" id=\"cflshid_18347\"></span>pratico, <span class=\"_ _a\" id=\"cflshid_18348\"></span>il <span class=\"_ _c\" id=\"cflshid_18349\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_18350\"></span>inizialmente <span class=\"_ _c\" id=\"cflshid_18351\"></span>valuta <span class=\"_ _a\" id=\"cflshid_18352\"></span>un\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18353\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_18354\"></span>al <span class=\"_ _c\" id=\"cflshid_18355\"></span>suo <span class=\"_ _a\" id=\"cflshid_18356\"></span></span><span class=\"ffd\" id=\"cflshid_18357\">fair </span></div><div class=\"t m0 x3 h6 y59 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18358\"><span id=\"cflshid_18359\">value</span><span class=\"ff6\" id=\"cflshid_18360\"><span id=\"cflshid_18361\"> pi\u00f9, <span class=\"_ _3\" id=\"cflshid_18362\"></span>nel caso di <span class=\"_ _3\" id=\"cflshid_18363\"></span>un\u2019attivit\u00e0 finanziaria non <span class=\"_ _0\" id=\"cflshid_18364\"></span>al </span><span class=\"ffd wsbc\" id=\"cflshid_18365\"><span id=\"cflshid_18366\">fair value</span><span class=\"ff1\" id=\"cflshid_18367\"> rilevato nel conto economico, i costi di transazione. I </span></span></span></div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18368\">crediti commerciali che non contengono una componente di finanziamento significativa o per i quali <span class=\"_ _3\" id=\"cflshid_18369\"></span>il Gruppo ha </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18370\">applicato l\u2019espediente pratico sono valutati al prezzo dell\u2019operazione determinato secondo l\u2019IFRS 15.</div><div class=\"t m0 x3 h9 y5d ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18371\">V<span class=\"_ _2\" id=\"cflshid_18372\"></span>alutazione successiva</div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18373\">Ai fini della valutazione successiva, le attivit\u00e0 finanziarie sono classificate in quattro categorie:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18374\"><span id=\"cflshid_18375\">\u00a0<span class=\"_ _45\" id=\"cflshid_18376\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18377\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18378\">attivit\u00e0 finanziarie al costo ammortizzato (strumenti di debito);</span></div><div class=\"t m0 x31 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18379\"><span id=\"cflshid_18380\">\u00a0<span class=\"_ _45\" id=\"cflshid_18381\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18382\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18383\"><span id=\"cflshid_18384\">attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18385\"></span>finanziarie <span class=\"_ _d\" id=\"cflshid_18386\"></span>al <span class=\"_ _c\" id=\"cflshid_18387\"></span></span><span class=\"ffd wse4\" id=\"cflshid_18388\">fair value</span><span id=\"cflshid_18389\">\u00a0<span class=\"_ _d\" id=\"cflshid_18390\"></span>rilevato <span class=\"_ _c\" id=\"cflshid_18391\"></span>nel <span class=\"_ _d\" id=\"cflshid_18392\"></span>Conto <span class=\"_ _d\" id=\"cflshid_18393\"></span>economico <span class=\"_ _c\" id=\"cflshid_18394\"></span>complessivo <span class=\"_ _d\" id=\"cflshid_18395\"></span>consolidato <span class=\"_ _c\" id=\"cflshid_18396\"></span>con <span class=\"_ _d\" id=\"cflshid_18397\"></span>riclassifica <span class=\"_ _d\" id=\"cflshid_18398\"></span>degli </span></span></div><div class=\"t m0 x32 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18399\">utili e perdite cumulate (strumenti di debito);</div><div class=\"t m0 x31 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18400\"><span id=\"cflshid_18401\">\u00a0<span class=\"_ _45\" id=\"cflshid_18402\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18403\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18404\"><span id=\"cflshid_18405\">attivit\u00e0 finanziar<span class=\"_ _3\" id=\"cflshid_18406\"></span>ie al <span class=\"_ _0\" id=\"cflshid_18407\"></span></span><span class=\"ffd ws88\" id=\"cflshid_18408\"><span id=\"cflshid_18409\">fair value</span><span class=\"ff1\" id=\"cflshid_18410\"> rilevato nel Conto economico complessivo consolidato senza rigiro degli utili e </span></span></span></div><div class=\"t m0 x32 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18411\">perdite cumulate nel momento dell\u2019eliminazione (strumenti rappresentativi di capitale);</div><div class=\"t m0 x31 h6 y64 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18412\"><span id=\"cflshid_18413\">\u00a0<span class=\"_ _45\" id=\"cflshid_18414\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18415\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18416\"><span id=\"cflshid_18417\">attivit\u00e0 finanziarie al </span><span class=\"ffd\" id=\"cflshid_18418\">fair value</span></span><span id=\"cflshid_18419\"> rilevato a conto economico.</span></div><div class=\"t m0 x3 h9 y66 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18420\">Attivit\u00e0 finanziarie al costo ammortizzato (strumenti di debito)</div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18421\">Sono classificate <span class=\"_ _0\" id=\"cflshid_18422\"></span>in tale <span class=\"_ _3\" id=\"cflshid_18423\"></span>categoria le <span class=\"_ _0\" id=\"cflshid_18424\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18425\"></span>per le quali <span class=\"_ _0\" id=\"cflshid_18426\"></span>risultano verificati <span class=\"_ _3\" id=\"cflshid_18427\"></span>i seguenti <span class=\"_ _0\" id=\"cflshid_18428\"></span>requisiti: (i) <span class=\"_ _0\" id=\"cflshid_18429\"></span>l\u2019attivit\u00e0<span class=\"_ _a\" id=\"cflshid_18430\"></span></div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18431\">\u00e8 <span class=\"_ _a\" id=\"cflshid_18432\"></span>posseduta <span class=\"_ _a\" id=\"cflshid_18433\"></span>nell\u2019ambito <span class=\"_ _c\" id=\"cflshid_18434\"></span>di <span class=\"_ _a\" id=\"cflshid_18435\"></span>un <span class=\"_ _c\" id=\"cflshid_18436\"></span>modello <span class=\"_ _a\" id=\"cflshid_18437\"></span>di <span class=\"_ _a\" id=\"cflshid_18438\"></span>business <span class=\"_ _c\" id=\"cflshid_18439\"></span>il <span class=\"_ _a\" id=\"cflshid_18440\"></span>cui <span class=\"_ _c\" id=\"cflshid_18441\"></span>obiettivo <span class=\"_ _a\" id=\"cflshid_18442\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_18443\"></span>il <span class=\"_ _c\" id=\"cflshid_18444\"></span>possesso <span class=\"_ _a\" id=\"cflshid_18445\"></span>dell\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18446\"></span>finalizzato <span class=\"_ _a\" id=\"cflshid_18447\"></span>alla <span class=\"_ _a\" id=\"cflshid_18448\"></span>raccolta<span class=\"_ _a\" id=\"cflshid_18449\"></span></div><div class=\"t m0 x3 h6 y78 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18450\"><span id=\"cflshid_18451\">dei flussi finanziari contrattuali; <span class=\"_ _a\" id=\"cflshid_18452\"></span>e (ii) i termini <span class=\"_ _a\" id=\"cflshid_18453\"></span>contrattuali dell\u2019attivit\u00e0 prevedono flussi <span class=\"_ _a\" id=\"cflshid_18454\"></span>finanziari rappresentati uni</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_18455\">-</span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 lsc ws54\" id=\"cflshid_18456\">camente da pagamenti del capitale e dell\u2019interesse sull\u2019importo del capitale da restituire. Si tratta principalmente di </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18457\">crediti commerciali, attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18458\"></span>finanziarie e altre <span class=\"_ _3\" id=\"cflshid_18459\"></span>attivit\u00e0.</div><div class=\"t m0 x3 h6 y6b ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_18460\"><span id=\"cflshid_18461\">I <span class=\"_ _0\" id=\"cflshid_18462\"></span>crediti <span class=\"_ _3\" id=\"cflshid_18463\"></span>commerciali <span class=\"_ _0\" id=\"cflshid_18464\"></span>che <span class=\"_ _3\" id=\"cflshid_18465\"></span>non <span class=\"_ _0\" id=\"cflshid_18466\"></span>contengono <span class=\"_ _3\" id=\"cflshid_18467\"></span>una <span class=\"_ _0\" id=\"cflshid_18468\"></span>componente <span class=\"_ _3\" id=\"cflshid_18469\"></span>finanziaria <span class=\"_ _0\" id=\"cflshid_18470\"></span>significativa sono <span class=\"_ _0\" id=\"cflshid_18471\"></span>riconosciuti <span class=\"_ _0\" id=\"cflshid_18472\"></span>al <span class=\"_ _0\" id=\"cflshid_18473\"></span>prezzo <span class=\"_ _3\" id=\"cflshid_18474\"></span>defini</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_18475\">-</span></div>to per la relativa transazione (determinato secondo il disposto del principio IFRS 15 Ricavi da contratti con i clienti)<div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18477\">Le <span class=\"_ _d\" id=\"cflshid_18478\"></span>attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_18479\"></span>finanziarie <span class=\"_ _d\" id=\"cflshid_18480\"></span>al <span class=\"_ _d\" id=\"cflshid_18481\"></span>costo <span class=\"_ _4\" id=\"cflshid_18482\"></span>ammortizzato <span class=\"_ _c\" id=\"cflshid_18483\"></span>sono <span class=\"_ _d\" id=\"cflshid_18484\"></span>successivamente <span class=\"_ _d\" id=\"cflshid_18485\"></span>valutate <span class=\"_ _d\" id=\"cflshid_18486\"></span>utilizzando <span class=\"_ _4\" id=\"cflshid_18487\"></span>il <span class=\"_ _c\" id=\"cflshid_18488\"></span>criterio <span class=\"_ _d\" id=\"cflshid_18489\"></span>dell\u2019interesse </div><div class=\"t m0 x3 h6 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18490\"><span id=\"cflshid_18491\">effettivo <span class=\"_ _a\" id=\"cflshid_18492\"></span>e <span class=\"_ _a\" id=\"cflshid_18493\"></span>sono <span class=\"_ _a\" id=\"cflshid_18494\"></span>soggette <span class=\"_ _c\" id=\"cflshid_18495\"></span>ad <span class=\"_ _a\" id=\"cflshid_18496\"></span></span><span class=\"ffd\" id=\"cflshid_18497\"><span id=\"cflshid_18498\">impairment</span><span class=\"ff1 ws84\" id=\"cflshid_18499\">. Gli utili e le perdite sono rilevati a conto economico quando l\u2019attivit\u00e0 \u00e8 </span></span></div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18500\">eliminata, modificata o rivalutata.</div>T<span class=\"_ _0\" id=\"cflshid_18502\"></span>ra le attivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_18503\"></span>costo ammortizzato del <span class=\"_ _3\" id=\"cflshid_18504\"></span>Gruppo sono inclusi <span class=\"_ _3\" id=\"cflshid_18505\"></span>i crediti commerciali <span class=\"_ _0\" id=\"cflshid_18506\"></span>e i depositi cauzionali<div class=\"t m0 x3 h9 y3 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18515\"><span id=\"cflshid_18516\">Attivit\u00e0 finanziarie al </span><span class=\"ff8\" id=\"cflshid_18517\"><span id=\"cflshid_18518\">fair value</span><span class=\"ff3\" id=\"cflshid_18519\"> rilevato in OCI (strumenti di debito)</span></span></div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18520\"><span id=\"cflshid_18521\">Sono </span><span class=\"_ _4\" id=\"cflshid_18522\">\u00a0</span><span id=\"cflshid_18523\">classificate </span><span class=\"_ _4\" id=\"cflshid_18524\">\u00a0</span><span id=\"cflshid_18525\">in </span><span class=\"_ _4\" id=\"cflshid_18526\">\u00a0</span><span id=\"cflshid_18527\">tale </span><span class=\"_ _4\" id=\"cflshid_18528\">\u00a0</span><span id=\"cflshid_18529\">categoria </span><span class=\"_ _4\" id=\"cflshid_18530\">\u00a0</span><span id=\"cflshid_18531\">le </span><span class=\"_ _7\" id=\"cflshid_18532\">\u00a0</span><span id=\"cflshid_18533\">attivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_18534\">\u00a0</span><span id=\"cflshid_18535\">finanziarie </span><span class=\"_ _4\" id=\"cflshid_18536\">\u00a0</span><span id=\"cflshid_18537\">per </span><span class=\"_ _4\" id=\"cflshid_18538\">\u00a0</span><span id=\"cflshid_18539\">le </span><span class=\"_ _4\" id=\"cflshid_18540\">\u00a0</span><span id=\"cflshid_18541\">quali </span><span class=\"_ _7\" id=\"cflshid_18542\">\u00a0</span><span id=\"cflshid_18543\">risultano </span><span class=\"_ _4\" id=\"cflshid_18544\">\u00a0</span><span id=\"cflshid_18545\">verificati </span><span class=\"_ _4\" id=\"cflshid_18546\">\u00a0</span><span id=\"cflshid_18547\">i </span><span class=\"_ _4\" id=\"cflshid_18548\">\u00a0</span><span id=\"cflshid_18549\">seguenti </span><span class=\"_ _4\" id=\"cflshid_18550\">\u00a0</span><span id=\"cflshid_18551\">requisiti: </span><span class=\"_ _7\" id=\"cflshid_18552\">\u00a0</span><span id=\"cflshid_18553\">(i) </span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws42\" id=\"cflshid_18554\">l\u2019attivit\u00e0 \u00e8 posseduta nel quadro di un modello di business il cui obiettivo \u00e8 conseguito sia mediante la raccolta </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18555\">dei flussi finanziari contrattuali che mediante la vendita dell\u2019attivit\u00e0 stessa; e (ii) i termini contrattuali dell\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18556\">prevedono <span class=\"_ _d\" id=\"cflshid_18557\"></span>flussi <span class=\"_ _d\" id=\"cflshid_18558\"></span>finanziari <span class=\"_ _4\" id=\"cflshid_18559\"></span>rappresentati <span class=\"_ _c\" id=\"cflshid_18560\"></span>unicamente <span class=\"_ _4\" id=\"cflshid_18561\"></span>da <span class=\"_ _c\" id=\"cflshid_18562\"></span>pagamenti <span class=\"_ _d\" id=\"cflshid_18563\"></span>del <span class=\"_ _4\" id=\"cflshid_18564\"></span>capitale <span class=\"_ _c\" id=\"cflshid_18565\"></span>e <span class=\"_ _4\" id=\"cflshid_18566\"></span>dell\u2019interesse <span class=\"_ _c\" id=\"cflshid_18567\"></span>sull\u2019importo <span class=\"_ _d\" id=\"cflshid_18568\"></span>del </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18569\">capitale da restituire</div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_18570\"><span id=\"cflshid_18571\">T<span class=\"_ _2\" id=\"cflshid_18572\"></span>ali attivit\u00e0 sono inizialmente riconosciute in bilancio al loro </span><span class=\"ffd\" id=\"cflshid_18573\">fair value</span><span id=\"cflshid_18574\"> incrementato di eventuali costi accessori </span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18575\">direttamente attribuibili alle transazioni che le hanno generate.</div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_18576\"><span id=\"cflshid_18577\">Per le attivit\u00e0 da strumenti di debito valutati al </span><span class=\"ffd\" id=\"cflshid_18578\"><span id=\"cflshid_18579\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_18580\"><span id=\"cflshid_18581\">\u00a0<span class=\"_ _3\" id=\"cflshid_18582\"></span>rilevato in <span class=\"_ _0\" id=\"cflshid_18583\"></span>OCI, gli <span class=\"_ _3\" id=\"cflshid_18584\"></span>interessi attivi, <span class=\"_ _0\" id=\"cflshid_18585\"></span>le variazioni <span class=\"_ _3\" id=\"cflshid_18586\"></span>per diffe</span><span class=\"ff1\" id=\"cflshid_18587\">-</span></span></span></div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_18588\">renze cambio e le perdite di valore, insieme alle riprese, sono rilevati a conto economico e sono calcolati allo stesso </div><div class=\"t m0 x3 h6 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18589\"><span id=\"cflshid_18590\">modo delle attivit\u00e0 finanziarie valutate al costo ammortizzato. Le rimanenti variazioni del </span><span class=\"ffd ws8d\" id=\"cflshid_18591\"><span id=\"cflshid_18592\">fair value</span><span class=\"ff1\" id=\"cflshid_18593\"> sono rilevate </span></span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_18594\"><span id=\"cflshid_18595\">in OCI. <span class=\"_ _0\" id=\"cflshid_18596\"></span>Al momento dell\u2019eliminazione, la variazione cumulativa del </span><span class=\"ffd\" id=\"cflshid_18597\"><span id=\"cflshid_18598\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_18599\"> rilevata in OCI viene riclassificata </span></span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18600\">nel conto economico.</div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_18601\"><span id=\"cflshid_18602\">Le attivit\u00e0 da strumenti di debito del Gruppo valutati al </span><span class=\"ffd\" id=\"cflshid_18603\">fair value</span><span id=\"cflshid_18604\"> rilevato in OCI comprendono gli investimenti in </span></div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18605\">strumenti di debito quotati inclusi nelle altre attivit\u00e0 finanziarie non correnti.</div><div class=\"t m0 x3 h9 y59 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18606\">Investimenti in strumenti rappresentativi di capitale</div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18607\">All\u2019atto <span class=\"_ _d\" id=\"cflshid_18608\"></span>della <span class=\"_ _d\" id=\"cflshid_18609\"></span>rilevazione <span class=\"_ _d\" id=\"cflshid_18610\"></span>iniziale, <span class=\"_ _d\" id=\"cflshid_18611\"></span>il <span class=\"_ _d\" id=\"cflshid_18612\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_18613\"></span>pu\u00f2 <span class=\"_ _d\" id=\"cflshid_18614\"></span>irrevocabilmente <span class=\"_ _d\" id=\"cflshid_18615\"></span>scegliere <span class=\"_ _d\" id=\"cflshid_18616\"></span>di <span class=\"_ _4\" id=\"cflshid_18617\"></span>classificare <span class=\"_ _c\" id=\"cflshid_18618\"></span>i <span class=\"_ _d\" id=\"cflshid_18619\"></span>propri <span class=\"_ _d\" id=\"cflshid_18620\"></span>investimenti </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_18621\"><span id=\"cflshid_18622\">azionari come strumenti rappresentativi di capitale rilevati al </span><span class=\"ffd\" id=\"cflshid_18623\">fair value</span><span id=\"cflshid_18624\"> rilevato in OCI quando soddisfano la de</span><span class=\"ws0\" id=\"cflshid_18625\">-</span></div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18626\">finizione di strumenti rappresentativi di capitale ai sensi dello IAS 32 \u201cStrumenti finanziari: Presentazione\u201d e non </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18627\">sono detenuti per la negoziazione. La classificazione \u00e8 determinata per ogni singolo strumento.</div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18628\">Gli <span class=\"_ _0\" id=\"cflshid_18629\"></span>utili <span class=\"_ _3\" id=\"cflshid_18630\"></span>e <span class=\"_ _0\" id=\"cflshid_18631\"></span>le perdite <span class=\"_ _0\" id=\"cflshid_18632\"></span>conseguite <span class=\"_ _0\" id=\"cflshid_18633\"></span>su <span class=\"_ _3\" id=\"cflshid_18634\"></span>tali <span class=\"_ _0\" id=\"cflshid_18635\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18636\"></span>non <span class=\"_ _0\" id=\"cflshid_18637\"></span>vengono <span class=\"_ _3\" id=\"cflshid_18638\"></span>mai <span class=\"_ _0\" id=\"cflshid_18639\"></span>rigirati <span class=\"_ _3\" id=\"cflshid_18640\"></span>nel <span class=\"_ _0\" id=\"cflshid_18641\"></span>conto economico. <span class=\"_ _0\" id=\"cflshid_18642\"></span>I <span class=\"_ _0\" id=\"cflshid_18643\"></span>dividendi </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_18644\"><span id=\"cflshid_18645\">sono rilevati nel conto economico quando il diritto al pagamento \u00e8 stato deliberato, salvo quando il Gruppo bene</span><span class=\"ws0\" id=\"cflshid_18646\">-</span></div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18647\">ficia di <span class=\"_ _0\" id=\"cflshid_18648\"></span>tali proventi <span class=\"_ _0\" id=\"cflshid_18649\"></span>come recupero <span class=\"_ _3\" id=\"cflshid_18650\"></span>di parte <span class=\"_ _0\" id=\"cflshid_18651\"></span>del costo <span class=\"_ _3\" id=\"cflshid_18652\"></span>dell\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18653\"></span>finanziaria, nel <span class=\"_ _0\" id=\"cflshid_18654\"></span>qual caso <span class=\"_ _3\" id=\"cflshid_18655\"></span>tali utili <span class=\"_ _0\" id=\"cflshid_18656\"></span>sono rilevati <span class=\"_ _0\" id=\"cflshid_18657\"></span>in </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws49\" id=\"cflshid_18658\"><span id=\"cflshid_18659\">OCI. Gli strumenti rappresentativi di capitale iscritti al </span><span class=\"ffd\" id=\"cflshid_18660\">fair value</span><span id=\"cflshid_18661\"> rilevato in OCI non sono soggetti ad </span><span class=\"ffd ws0\" id=\"cflshid_18662\">impairment </span></div><div class=\"t m0 x3 h6 y61 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18663\"><span id=\"cflshid_18664\">test</span><span class=\"ff1\" id=\"cflshid_18665\">.</span></div><div class=\"t m0 x3 h6 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18666\"><span id=\"cflshid_18667\">Il Gruppo <span class=\"_ _0\" id=\"cflshid_18668\"></span>ha scelto di <span class=\"_ _0\" id=\"cflshid_18669\"></span>classificare irrevocabilmente <span class=\"_ _3\" id=\"cflshid_18670\"></span>le proprie <span class=\"_ _0\" id=\"cflshid_18671\"></span>partecipazioni diverse dalle <span class=\"_ _0\" id=\"cflshid_18672\"></span>partecipazioni in <span class=\"_ _3\" id=\"cflshid_18673\"></span>impre</span><span class=\"ff1\" id=\"cflshid_18674\">-</span></div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18675\">se quotate e/o collegate in questa categoria.</div><div class=\"t m0 x3 h9 y77 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18676\">Attivit\u00e0 finanziarie al fair value rilevato a conto economico</div><div class=\"t m0 x3 h6 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18677\"><span id=\"cflshid_18678\">Gli <span class=\"_ _a\" id=\"cflshid_18679\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_18680\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_18681\"></span>al <span class=\"_ _c\" id=\"cflshid_18682\"></span></span><span class=\"ffd ws54\" id=\"cflshid_18683\"><span id=\"cflshid_18684\">fair value</span><span class=\"ff1\" id=\"cflshid_18685\"> con variazioni rilevate nel conto economico sono iscritti nel prospetto della </span></span></div><div class=\"t m0 x3 h6 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18686\"><span id=\"cflshid_18687\">Situazione <span class=\"_ _a\" id=\"cflshid_18688\"></span>patrimoniale e <span class=\"_ _a\" id=\"cflshid_18689\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_18690\"></span>consolidata <span class=\"_ _a\" id=\"cflshid_18691\"></span>al <span class=\"_ _a\" id=\"cflshid_18692\"></span></span><span class=\"ffd ws4d\" id=\"cflshid_18693\"><span id=\"cflshid_18694\">fair value</span><span class=\"ff1\" id=\"cflshid_18695\"> e le variazioni nette del </span><span id=\"cflshid_18696\">fair value</span><span class=\"ff1\" id=\"cflshid_18697\"><span id=\"cflshid_18698\"> rilevate nel pro</span><span class=\"ws0\" id=\"cflshid_18699\">-</span></span></span></div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18700\">spetto dell\u2019utile/(perdita) d\u2019esercizio.</div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws90\" id=\"cflshid_18701\"><span id=\"cflshid_18702\">In questa categoria rientrano gli strumenti derivati e le partecipazioni quotate che il Gruppo non ha scelto irrevoca</span><span class=\"ws0\" id=\"cflshid_18703\">-</span></div><div class=\"t m0 x3 h6 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18704\"><span id=\"cflshid_18705\">bilmente di classificare al <span class=\"_ _a\" id=\"cflshid_18706\"></span></span><span class=\"ffd wsbe\" id=\"cflshid_18707\"><span id=\"cflshid_18708\">fair value</span><span class=\"ff1\" id=\"cflshid_18709\"> rilevato in OCI. I dividendi su partecipazioni quotate sono rilevati come altri </span></span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18710\">proventi nel prospetto dell\u2019utile/(perdita) d\u2019esercizio quando \u00e8 stato stabilito il diritto al pagamento.</div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18711\">Il derivato incorporato contenuto <span class=\"_ _a\" id=\"cflshid_18712\"></span>in un contratto <span class=\"_ _a\" id=\"cflshid_18713\"></span>ibrido non derivato, in <span class=\"_ _a\" id=\"cflshid_18714\"></span>una passivit\u00e0 finanziaria o <span class=\"_ _a\" id=\"cflshid_18715\"></span>in un contratto </div><div class=\"t m0 x3 h6 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18716\"><span id=\"cflshid_18717\">non <span class=\"_ _0\" id=\"cflshid_18718\"></span>finanziario <span class=\"_ _3\" id=\"cflshid_18719\"></span>principale, <span class=\"_ _0\" id=\"cflshid_18720\"></span>\u00e8 separato <span class=\"_ _0\" id=\"cflshid_18721\"></span>dal <span class=\"_ _0\" id=\"cflshid_18722\"></span>contratto <span class=\"_ _3\" id=\"cflshid_18723\"></span>principale <span class=\"_ _0\" id=\"cflshid_18724\"></span>e contabilizzato <span class=\"_ _0\" id=\"cflshid_18725\"></span>come <span class=\"_ _0\" id=\"cflshid_18726\"></span>derivato <span class=\"_ _3\" id=\"cflshid_18727\"></span>separato, <span class=\"_ _0\" id=\"cflshid_18728\"></span>se: le <span class=\"_ _0\" id=\"cflshid_18729\"></span>sue <span class=\"_ _0\" id=\"cflshid_18730\"></span>ca</span><span class=\"ff1\" id=\"cflshid_18731\">-</span></div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws96\" id=\"cflshid_18732\"><span id=\"cflshid_18733\">ratteristiche economiche ed i rischi ad esso associati non sono strettamente correlati a quelli del contratto principa</span><span class=\"ws0\" id=\"cflshid_18734\">-</span></div>le; uno strumento separato con gli stessi <span class=\"_ _a\" id=\"cflshid_18736\"></span>termini del derivato incorporato soddisferebbe la definizione di <span class=\"_ _a\" id=\"cflshid_18737\"></span>derivato;<div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_18739\"><span id=\"cflshid_18740\">e il contratto ibrido non \u00e8 valutato al </span><span class=\"ffd\" id=\"cflshid_18741\">fair value</span><span id=\"cflshid_18742\"> rilevato nel conto economico. I derivati incorporati sono valutati </span></div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18743\"><span id=\"cflshid_18744\">al <span class=\"_ _a\" id=\"cflshid_18745\"></span></span><span class=\"ffd ws4d\" id=\"cflshid_18746\"><span id=\"cflshid_18747\">fair value</span><span class=\"ff1\" id=\"cflshid_18748\">, con le variazioni di </span><span id=\"cflshid_18749\">fair value</span><span class=\"ff1\" id=\"cflshid_18750\"> rilevate nel conto economico. Una rideterminazione avviene solo nel </span></span></div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18751\">caso <span class=\"_ _a\" id=\"cflshid_18752\"></span>in <span class=\"_ _a\" id=\"cflshid_18753\"></span>cui <span class=\"_ _a\" id=\"cflshid_18754\"></span>intervenga <span class=\"_ _c\" id=\"cflshid_18755\"></span>un <span class=\"_ _a\" id=\"cflshid_18756\"></span>cambiamento <span class=\"_ _a\" id=\"cflshid_18757\"></span>dei <span class=\"_ _a\" id=\"cflshid_18758\"></span>termini <span class=\"_ _c\" id=\"cflshid_18759\"></span>del <span class=\"_ _a\" id=\"cflshid_18760\"></span>contratto <span class=\"_ _a\" id=\"cflshid_18761\"></span>che <span class=\"_ _a\" id=\"cflshid_18762\"></span>modifica <span class=\"_ _c\" id=\"cflshid_18763\"></span>significativamente <span class=\"_ _a\" id=\"cflshid_18764\"></span>i <span class=\"_ _a\" id=\"cflshid_18765\"></span>flussi <span class=\"_ _a\" id=\"cflshid_18766\"></span>di <span class=\"_ _c\" id=\"cflshid_18767\"></span>cassa </div><div class=\"t m0 x3 h6 y112 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18768\"><span id=\"cflshid_18769\">altrimenti <span class=\"_ _0\" id=\"cflshid_18770\"></span>attesi <span class=\"_ _0\" id=\"cflshid_18771\"></span>o una <span class=\"_ _0\" id=\"cflshid_18772\"></span>riclassifica <span class=\"_ _0\" id=\"cflshid_18773\"></span>di <span class=\"_ _0\" id=\"cflshid_18774\"></span>un\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18775\"></span>finanziaria <span class=\"_ _0\" id=\"cflshid_18776\"></span>a <span class=\"_ _3\" id=\"cflshid_18777\"></span>una <span class=\"_ _0\" id=\"cflshid_18778\"></span>categoria <span class=\"_ _3\" id=\"cflshid_18779\"></span>diversa <span class=\"_ _0\" id=\"cflshid_18780\"></span>dal <span class=\"_ _3\" id=\"cflshid_18781\"></span></span><span class=\"ffd ws85\" id=\"cflshid_18782\"><span id=\"cflshid_18783\">fair value</span><span class=\"ff1\" id=\"cflshid_18784\"> a conto economico.</span></span></div><div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18793\">Cancellazione</div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18794\">Un\u2019attivit\u00e0 finanziaria <span class=\"_ _0\" id=\"cflshid_18795\"></span>(o, ove <span class=\"_ _3\" id=\"cflshid_18796\"></span>applicabile, parte <span class=\"_ _0\" id=\"cflshid_18797\"></span>di un\u2019attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_18798\"></span>finanziaria o <span class=\"_ _0\" id=\"cflshid_18799\"></span>parte di un <span class=\"_ _0\" id=\"cflshid_18800\"></span>gruppo di <span class=\"_ _3\" id=\"cflshid_18801\"></span>attivit\u00e0 finanziarie </div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18802\"><span id=\"cflshid_18803\">simili) <span class=\"_ _a\" id=\"cflshid_18804\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_18805\"></span>cancellata <span class=\"_ _a\" id=\"cflshid_18806\"></span>in <span class=\"_ _a\" id=\"cflshid_18807\"></span>primo <span class=\"_ _c\" id=\"cflshid_18808\"></span>luogo <span class=\"_ _a\" id=\"cflshid_18809\"></span>(es. <span class=\"_ _a\" id=\"cflshid_18810\"></span>rimossa <span class=\"_ _a\" id=\"cflshid_18811\"></span>dal <span class=\"_ _c\" id=\"cflshid_18812\"></span>prospetto <span class=\"_ _a\" id=\"cflshid_18813\"></span>della <span class=\"_ _a\" id=\"cflshid_18814\"></span>Situazione <span class=\"_ _a\" id=\"cflshid_18815\"></span>patrimoniale <span class=\"_ _a\" id=\"cflshid_18816\"></span>e <span class=\"_ _c\" id=\"cflshid_18817\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_18818\"></span>consoli</span><span class=\"ff1\" id=\"cflshid_18819\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18820\">data del Gruppo) quando:</div><div class=\"t m0 x31 h6 y4d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18821\"><span id=\"cflshid_18822\">\u00a0<span class=\"_ _45\" id=\"cflshid_18823\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18824\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18825\">i diritti a ricevere flussi finanziari dall\u2019attivit\u00e0 sono estinti, o</span></div><div class=\"t m0 x31 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18826\"><span id=\"cflshid_18827\">\u00a0<span class=\"_ _45\" id=\"cflshid_18828\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_18829\">\u00a0</span><span class=\"ff6\" id=\"cflshid_18830\">il Gruppo <span class=\"_ _0\" id=\"cflshid_18831\"></span>ha trasferito ad <span class=\"_ _3\" id=\"cflshid_18832\"></span>una terza <span class=\"_ _3\" id=\"cflshid_18833\"></span>parte il <span class=\"_ _0\" id=\"cflshid_18834\"></span>diritto a ricevere <span class=\"_ _3\" id=\"cflshid_18835\"></span>flussi finanziari <span class=\"_ _0\" id=\"cflshid_18836\"></span>dall\u2019attivit\u00e0 o ha <span class=\"_ _3\" id=\"cflshid_18837\"></span>assunto l\u2019obbligo </span></div><div class=\"t m0 x32 h6 y4e ff1 fs4 fc0 sc0 ls0 wse7\" id=\"cflshid_18838\"><span id=\"cflshid_18839\">contrattuale di corrisponderli interamente e senza ritardi e (a) ha trasferito sostanzialmente tutti i rischi e be</span><span class=\"ws0\" id=\"cflshid_18840\">-</span></div><div class=\"t m0 x32 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18841\">nefici <span class=\"_ _a\" id=\"cflshid_18842\"></span>della <span class=\"_ _a\" id=\"cflshid_18843\"></span>propriet\u00e0 <span class=\"_ _a\" id=\"cflshid_18844\"></span>dell\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18845\"></span>finanziaria, <span class=\"_ _a\" id=\"cflshid_18846\"></span>oppure <span class=\"_ _a\" id=\"cflshid_18847\"></span>(b) <span class=\"_ _c\" id=\"cflshid_18848\"></span>non <span class=\"_ _a\" id=\"cflshid_18849\"></span>ha <span class=\"_ _a\" id=\"cflshid_18850\"></span>trasferito <span class=\"_ _c\" id=\"cflshid_18851\"></span>n\u00e9 <span class=\"_ _a\" id=\"cflshid_18852\"></span>trattenuto <span class=\"_ _a\" id=\"cflshid_18853\"></span>sostanzialmente <span class=\"_ _c\" id=\"cflshid_18854\"></span>tutti <span class=\"_ _a\" id=\"cflshid_18855\"></span>i </div><div class=\"t m0 x32 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18856\">rischi e benefici dell\u2019attivit\u00e0, ma ha trasferito il controllo della stessa.</div><div class=\"t m0 x3 h6 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18857\"><span id=\"cflshid_18858\">Nei casi in cui il Gruppo abbia trasferito i diritti a <span class=\"_ _a\" id=\"cflshid_18859\"></span>ricevere flussi finanziari da un\u2019attivit\u00e0 o abbia siglato un accor</span><span class=\"ff1\" id=\"cflshid_18860\">-</span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18861\">do <span class=\"_ _a\" id=\"cflshid_18862\"></span>in <span class=\"_ _c\" id=\"cflshid_18863\"></span>base <span class=\"_ _c\" id=\"cflshid_18864\"></span>al <span class=\"_ _c\" id=\"cflshid_18865\"></span>quale <span class=\"_ _c\" id=\"cflshid_18866\"></span>mantiene <span class=\"_ _a\" id=\"cflshid_18867\"></span>i <span class=\"_ _c\" id=\"cflshid_18868\"></span>diritti <span class=\"_ _c\" id=\"cflshid_18869\"></span>contrattuali <span class=\"_ _c\" id=\"cflshid_18870\"></span>a <span class=\"_ _c\" id=\"cflshid_18871\"></span>ricevere <span class=\"_ _c\" id=\"cflshid_18872\"></span>i <span class=\"_ _a\" id=\"cflshid_18873\"></span>flussi <span class=\"_ _c\" id=\"cflshid_18874\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_18875\"></span>dell\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_18876\"></span>finanziaria, <span class=\"_ _c\" id=\"cflshid_18877\"></span>ma <span class=\"_ _a\" id=\"cflshid_18878\"></span>assume </div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18879\">un\u2019obbligazione contrattuale <span class=\"_ _a\" id=\"cflshid_18880\"></span>a <span class=\"_ _a\" id=\"cflshid_18881\"></span>pagare i <span class=\"_ _a\" id=\"cflshid_18882\"></span>flussi <span class=\"_ _a\" id=\"cflshid_18883\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_18884\"></span>a uno <span class=\"_ _a\" id=\"cflshid_18885\"></span>o <span class=\"_ _a\" id=\"cflshid_18886\"></span>pi\u00f9 <span class=\"_ _a\" id=\"cflshid_18887\"></span>beneficiari (pass-through), <span class=\"_ _a\" id=\"cflshid_18888\"></span>esso <span class=\"_ _a\" id=\"cflshid_18889\"></span>valuta se <span class=\"_ _a\" id=\"cflshid_18890\"></span>e <span class=\"_ _a\" id=\"cflshid_18891\"></span>in </div><div class=\"t m0 x3 h6 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18892\"><span id=\"cflshid_18893\">che <span class=\"_ _3\" id=\"cflshid_18894\"></span>misura <span class=\"_ _3\" id=\"cflshid_18895\"></span>abbia <span class=\"_ _3\" id=\"cflshid_18896\"></span>trattenuto <span class=\"_ _3\" id=\"cflshid_18897\"></span>i <span class=\"_ _3\" id=\"cflshid_18898\"></span>rischi <span class=\"_ _3\" id=\"cflshid_18899\"></span>e <span class=\"_ _3\" id=\"cflshid_18900\"></span>i <span class=\"_ _3\" id=\"cflshid_18901\"></span>benefici <span class=\"_ _3\" id=\"cflshid_18902\"></span>inerenti <span class=\"_ _3\" id=\"cflshid_18903\"></span>al <span class=\"_ _3\" id=\"cflshid_18904\"></span>possesso. <span class=\"_ _3\" id=\"cflshid_18905\"></span>Nel caso <span class=\"_ _0\" id=\"cflshid_18906\"></span>in <span class=\"_ _3\" id=\"cflshid_18907\"></span>cui <span class=\"_ _3\" id=\"cflshid_18908\"></span>non <span class=\"_ _3\" id=\"cflshid_18909\"></span>abbia <span class=\"_ _3\" id=\"cflshid_18910\"></span>n\u00e9 <span class=\"_ _3\" id=\"cflshid_18911\"></span>trasferito <span class=\"_ _3\" id=\"cflshid_18912\"></span>n\u00e9 <span class=\"_ _3\" id=\"cflshid_18913\"></span>tratte</span><span class=\"ff1\" id=\"cflshid_18914\">-</span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18915\">nuto sostanzialmente <span class=\"_ _3\" id=\"cflshid_18916\"></span>tutti i rischi <span class=\"_ _3\" id=\"cflshid_18917\"></span>e benefici o <span class=\"_ _3\" id=\"cflshid_18918\"></span>non abbia perso <span class=\"_ _0\" id=\"cflshid_18919\"></span>il controllo sulla stessa, <span class=\"_ _3\" id=\"cflshid_18920\"></span>l\u2019attivit\u00e0 continua ad <span class=\"_ _3\" id=\"cflshid_18921\"></span>essere </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_18922\">rilevata nel bilancio del Gruppo nella misura del suo coinvolgimento residuo nell\u2019attivit\u00e0 stessa. In questo caso, il </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 wsb2\" id=\"cflshid_18923\">Gruppo riconosce inoltre una passivit\u00e0 associata. L<span class=\"_ _1\" id=\"cflshid_18924\"></span>\u2019attivit\u00e0 trasferita e la passivit\u00e0 associata sono valutate in modo </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18925\">da riflettere i diritti e le obbligazioni che rimangono di pertinenza del Gruppo.</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws79\" id=\"cflshid_18926\">Quando il coinvolgimento residuo dell\u2019entit\u00e0 \u00e8 una garanzia sull\u2019attivit\u00e0 trasferita, il coinvolgimento \u00e8 misurato </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws4e\" id=\"cflshid_18927\">sulla base del minore tra l\u2019importo dell\u2019attivit\u00e0 e l\u2019importo massimo del corrispettivo ricevuto che l\u2019entit\u00e0 potrebbe </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18928\">dover ripagare.</div><div class=\"t m0 x3 h9 y5d ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18929\">Perdita di valore </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18930\">Il <span class=\"_ _a\" id=\"cflshid_18931\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_18932\"></span>iscrive <span class=\"_ _c\" id=\"cflshid_18933\"></span>una <span class=\"_ _a\" id=\"cflshid_18934\"></span>svalutazione <span class=\"_ _c\" id=\"cflshid_18935\"></span>per <span class=\"_ _a\" id=\"cflshid_18936\"></span>perdite <span class=\"_ _a\" id=\"cflshid_18937\"></span>attese <span class=\"_ _c\" id=\"cflshid_18938\"></span>per <span class=\"_ _a\" id=\"cflshid_18939\"></span>tutte <span class=\"_ _c\" id=\"cflshid_18940\"></span>le <span class=\"_ _a\" id=\"cflshid_18941\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_18942\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_18943\"></span>rappresentate <span class=\"_ _a\" id=\"cflshid_18944\"></span>da <span class=\"_ _c\" id=\"cflshid_18945\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_18946\"></span>di </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws93\" id=\"cflshid_18947\"><span id=\"cflshid_18948\">debito non detenuti al </span><span class=\"ffd\" id=\"cflshid_18949\"><span id=\"cflshid_18950\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_18951\"><span id=\"cflshid_18952\">\u00a0<span class=\"_ _3\" id=\"cflshid_18953\"></span>rilevato <span class=\"_ _3\" id=\"cflshid_18954\"></span>a <span class=\"_ _3\" id=\"cflshid_18955\"></span>conto <span class=\"_ _3\" id=\"cflshid_18956\"></span>economico. Nello <span class=\"_ _0\" id=\"cflshid_18957\"></span>specifico <span class=\"_ _3\" id=\"cflshid_18958\"></span>le disposizioni <span class=\"_ _0\" id=\"cflshid_18959\"></span>di <span class=\"_ _3\" id=\"cflshid_18960\"></span></span><span class=\"ffd\" id=\"cflshid_18961\"><span id=\"cflshid_18962\">impairment</span><span class=\"ff1 ws93\" id=\"cflshid_18963\"><span id=\"cflshid_18964\"> si appli</span><span class=\"ws0\" id=\"cflshid_18965\">-</span></span></span></span></span></div><div class=\"t m0 x3 h6 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18966\"><span id=\"cflshid_18967\">cano a <span class=\"_ _0\" id=\"cflshid_18968\"></span>tutte le <span class=\"_ _3\" id=\"cflshid_18969\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_18970\"></span>valutate al <span class=\"_ _3\" id=\"cflshid_18971\"></span>costo ammortizzato <span class=\"_ _0\" id=\"cflshid_18972\"></span>e al <span class=\"_ _3\" id=\"cflshid_18973\"></span></span><span class=\"ffd wsad\" id=\"cflshid_18974\"><span id=\"cflshid_18975\">fair value</span><span class=\"ff1\" id=\"cflshid_18976\"><span id=\"cflshid_18977\"> rilevato nel Conto economico com</span><span class=\"ws0\" id=\"cflshid_18978\">-</span></span></span></div><div class=\"t m0 x3 h6 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18979\"><span id=\"cflshid_18980\">plessivo consolidato, mentre sono escluse le attivit\u00e0 finanziarie valutate al </span><span class=\"ffd\" id=\"cflshid_18981\"><span id=\"cflshid_18982\">fair value</span><span class=\"ff1\" id=\"cflshid_18983\"> rilevato a conto economico.</span></span></div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_18984\"><span id=\"cflshid_18985\">Il <span class=\"_ _d\" id=\"cflshid_18986\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_18987\"></span>applica </span><span class=\"_ _4\" id=\"cflshid_18988\">\u00a0</span><span id=\"cflshid_18989\">l\u2019approccio <span class=\"_ _c\" id=\"cflshid_18990\"></span>semplificato <span class=\"_ _4\" id=\"cflshid_18991\"></span>e <span class=\"_ _c\" id=\"cflshid_18992\"></span>registra <span class=\"_ _4\" id=\"cflshid_18993\"></span>le <span class=\"_ _c\" id=\"cflshid_18994\"></span>perdite <span class=\"_ _4\" id=\"cflshid_18995\"></span>attese <span class=\"_ _c\" id=\"cflshid_18996\"></span>su <span class=\"_ _4\" id=\"cflshid_18997\"></span>tutti <span class=\"_ _c\" id=\"cflshid_18998\"></span>i <span class=\"_ _4\" id=\"cflshid_18999\"></span>crediti <span class=\"_ _c\" id=\"cflshid_19000\"></span>commerciali <span class=\"_ _4\" id=\"cflshid_19001\"></span>in <span class=\"_ _c\" id=\"cflshid_19002\"></span>base <span class=\"_ _d\" id=\"cflshid_19003\"></span>alla </span></div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19004\">durata <span class=\"_ _c\" id=\"cflshid_19005\"></span>residua, <span class=\"_ _d\" id=\"cflshid_19006\"></span>definendo <span class=\"_ _c\" id=\"cflshid_19007\"></span>un <span class=\"_ _d\" id=\"cflshid_19008\"></span>criterio <span class=\"_ _d\" id=\"cflshid_19009\"></span>per <span class=\"_ _c\" id=\"cflshid_19010\"></span>lo <span class=\"_ _d\" id=\"cflshid_19011\"></span>stanziamento <span class=\"_ _d\" id=\"cflshid_19012\"></span>basato <span class=\"_ _c\" id=\"cflshid_19013\"></span>sull\u2019esperienza <span class=\"_ _d\" id=\"cflshid_19014\"></span>storica <span class=\"_ _d\" id=\"cflshid_19015\"></span>delle <span class=\"_ _c\" id=\"cflshid_19016\"></span>singole <span class=\"_ _d\" id=\"cflshid_19017\"></span>societ\u00e0 <span class=\"_ _d\" id=\"cflshid_19018\"></span>del </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19019\">Gruppo relativamente <span class=\"_ _0\" id=\"cflshid_19020\"></span>alle perdite su <span class=\"_ _0\" id=\"cflshid_19021\"></span>crediti, rettificato anche <span class=\"_ _0\" id=\"cflshid_19022\"></span>per tener conto <span class=\"_ _0\" id=\"cflshid_19023\"></span>di fattori previsionali <span class=\"_ _0\" id=\"cflshid_19024\"></span>specifici riferiti </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19025\">ai creditori ed all\u2019ambiente economico.</div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19026\">In assenza di una ragionevole aspettativa di recupero i crediti commerciali sono interamente svalutati.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24709": {
   "value": "<div class=\"t m0 x3 h33 y67 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19027\">Passivit\u00e0 finanziarie</div><div class=\"t m0 x3 h9 y78 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19028\">Rilevazione e valutazione iniziale </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19029\"><span id=\"cflshid_19030\">Le <span class=\"_ _a\" id=\"cflshid_19031\"></span>passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_19032\"></span>finanziarie <span class=\"_ _a\" id=\"cflshid_19033\"></span>sono <span class=\"_ _c\" id=\"cflshid_19034\"></span>classificate, <span class=\"_ _a\" id=\"cflshid_19035\"></span>al <span class=\"_ _a\" id=\"cflshid_19036\"></span>momento <span class=\"_ _c\" id=\"cflshid_19037\"></span>della <span class=\"_ _a\" id=\"cflshid_19038\"></span>rilevazione <span class=\"_ _a\" id=\"cflshid_19039\"></span>iniziale, <span class=\"_ _a\" id=\"cflshid_19040\"></span>tra <span class=\"_ _c\" id=\"cflshid_19041\"></span>le <span class=\"_ _a\" id=\"cflshid_19042\"></span>passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_19043\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_19044\"></span>al <span class=\"_ _a\" id=\"cflshid_19045\"></span></span><span class=\"ffd\" id=\"cflshid_19046\">fair </span></div><div class=\"t m0 x3 h7 y6a ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19047\"><span id=\"cflshid_19048\">value</span><span class=\"ff6\" id=\"cflshid_19049\">\u00a0<span class=\"_ _0\" id=\"cflshid_19050\"></span>rilevato a <span class=\"_ _0\" id=\"cflshid_19051\"></span>conto <span class=\"_ _0\" id=\"cflshid_19052\"></span>economico, tra <span class=\"_ _0\" id=\"cflshid_19053\"></span>i <span class=\"_ _0\" id=\"cflshid_19054\"></span>mutui e <span class=\"_ _0\" id=\"cflshid_19055\"></span>finanziamenti, <span class=\"_ _0\" id=\"cflshid_19056\"></span>o tra <span class=\"_ _0\" id=\"cflshid_19057\"></span>i <span class=\"_ _0\" id=\"cflshid_19058\"></span>derivati designati <span class=\"_ _0\" id=\"cflshid_19059\"></span>come <span class=\"_ _0\" id=\"cflshid_19060\"></span>strumenti di <span class=\"_ _0\" id=\"cflshid_19061\"></span>copertura. </span></div><div class=\"t m0 x3 h6 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19062\"><span id=\"cflshid_19063\">T<span class=\"_ _0\" id=\"cflshid_19064\"></span>utte le passivit\u00e0 <span class=\"_ _3\" id=\"cflshid_19065\"></span>finanziarie sono <span class=\"_ _3\" id=\"cflshid_19066\"></span>rilevate inizialmente <span class=\"_ _3\" id=\"cflshid_19067\"></span>al </span><span class=\"ffd wsb2\" id=\"cflshid_19068\">fair value</span><span id=\"cflshid_19069\">\u00a0<span class=\"_ _3\" id=\"cflshid_19070\"></span>cui si <span class=\"_ _0\" id=\"cflshid_19071\"></span>aggiungono, nel caso <span class=\"_ _3\" id=\"cflshid_19072\"></span>di mutui, <span class=\"_ _3\" id=\"cflshid_19073\"></span>finanzia</span><span class=\"ff1\" id=\"cflshid_19074\">-</span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19075\">menti e debiti, i costi di transazione ad essi direttamente attribuibili.</div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19076\">Le passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_19077\"></span>finanziarie <span class=\"_ _a\" id=\"cflshid_19078\"></span>del <span class=\"_ _a\" id=\"cflshid_19079\"></span>Gruppo comprendono <span class=\"_ _a\" id=\"cflshid_19080\"></span>debiti <span class=\"_ _a\" id=\"cflshid_19081\"></span>commerciali <span class=\"_ _a\" id=\"cflshid_19082\"></span>e altri <span class=\"_ _a\" id=\"cflshid_19083\"></span>debiti, <span class=\"_ _a\" id=\"cflshid_19084\"></span>mutui e <span class=\"_ _a\" id=\"cflshid_19085\"></span>finanziamenti, <span class=\"_ _a\" id=\"cflshid_19086\"></span>inclusi </div>scoperti di conto corrente e strumenti finanziari derivati<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19096\">V<span class=\"_ _2\" id=\"cflshid_19097\"></span>alutazione successiva</div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19098\">Ai fini <span class=\"_ _3\" id=\"cflshid_19099\"></span>della valutazione <span class=\"_ _3\" id=\"cflshid_19100\"></span>successiva le passivit\u00e0 <span class=\"_ _0\" id=\"cflshid_19101\"></span>finanziarie sono classificate in <span class=\"_ _0\" id=\"cflshid_19102\"></span>due categorie:</div><div class=\"t m0 x0 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19103\"><span id=\"cflshid_19104\">\u00a0<span class=\"_ _45\" id=\"cflshid_19105\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19106\">\u00a0</span><span class=\"ff6 ls11 ws7e\" id=\"cflshid_19107\"><span id=\"cflshid_19108\">passivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_19109\"></span></span><span class=\"ffd ws0\" id=\"cflshid_19110\"><span id=\"cflshid_19111\">fair value</span><span class=\"ff1\" id=\"cflshid_19112\"> rilevato a conto economico;</span></span></span></div><div class=\"t m0 x0 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19113\"><span id=\"cflshid_19114\">\u00a0<span class=\"_ _45\" id=\"cflshid_19115\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19116\">\u00a0</span><span class=\"ff6 ls11 ws7e\" id=\"cflshid_19117\">passivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_19118\"></span>costo ammortizzato <span class=\"_ _3\" id=\"cflshid_19119\"></span>(finanziamenti e prestiti).</span></div><div class=\"t m0 x3 h9 y4e ffe fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19120\"><span id=\"cflshid_19121\">Passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19122\"></span>al </span><span class=\"ff8 ws0\" id=\"cflshid_19123\"><span id=\"cflshid_19124\">fair value</span><span class=\"ff3\" id=\"cflshid_19125\"> rilevato a conto economico</span></span></div><div class=\"t m0 x3 h6 y4f ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19126\"><span id=\"cflshid_19127\">Le passivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_19128\"></span></span><span class=\"ffd wsc5\" id=\"cflshid_19129\"><span id=\"cflshid_19130\">fair value</span><span class=\"ff1\" id=\"cflshid_19131\"> con variazioni rilevate a conto economico comprendono passivit\u00e0 detenute per la </span></span></div><div class=\"t m0 x3 h6 y50 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19132\"><span id=\"cflshid_19133\">negoziazione e <span class=\"_ _3\" id=\"cflshid_19134\"></span>passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19135\"></span>rilevate inizialmente al <span class=\"_ _0\" id=\"cflshid_19136\"></span></span><span class=\"ffd ws0\" id=\"cflshid_19137\"><span id=\"cflshid_19138\">fair value</span><span class=\"ff1\" id=\"cflshid_19139\"> con variazioni rilevate a conto economico.<span class=\"_ _a\" id=\"cflshid_19140\"></span>\u00a0</span></span></div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls11 ws67\" id=\"cflshid_19141\">Le passivit\u00e0 detenute per la negoziazione sono tutte quelle assunte con l\u2019intento di estinguerle o trasferirle nel breve </div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19142\">termine. <span class=\"_ _0\" id=\"cflshid_19143\"></span>Questa <span class=\"_ _3\" id=\"cflshid_19144\"></span>categoria <span class=\"_ _0\" id=\"cflshid_19145\"></span>include inoltre <span class=\"_ _0\" id=\"cflshid_19146\"></span>gli <span class=\"_ _0\" id=\"cflshid_19147\"></span>strumenti <span class=\"_ _0\" id=\"cflshid_19148\"></span>finanziari derivati <span class=\"_ _0\" id=\"cflshid_19149\"></span>sottoscritti <span class=\"_ _0\" id=\"cflshid_19150\"></span>dal <span class=\"_ _0\" id=\"cflshid_19151\"></span>Gruppo che <span class=\"_ _0\" id=\"cflshid_19152\"></span>non <span class=\"_ _0\" id=\"cflshid_19153\"></span>sono <span class=\"_ _0\" id=\"cflshid_19154\"></span>designati<span class=\"_ _a\" id=\"cflshid_19155\"></span></div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19156\">come <span class=\"_ _a\" id=\"cflshid_19157\"></span>strumenti <span class=\"_ _c\" id=\"cflshid_19158\"></span>di <span class=\"_ _c\" id=\"cflshid_19159\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19160\"></span>in <span class=\"_ _c\" id=\"cflshid_19161\"></span>una <span class=\"_ _c\" id=\"cflshid_19162\"></span>relazione <span class=\"_ _a\" id=\"cflshid_19163\"></span>di <span class=\"_ _c\" id=\"cflshid_19164\"></span>copertura <span class=\"_ _c\" id=\"cflshid_19165\"></span>definita <span class=\"_ _a\" id=\"cflshid_19166\"></span>dall\u2019<span class=\"_ _0\" id=\"cflshid_19167\"></span><span class=\"_ _c\" id=\"cflshid_19168\"></span>IFRS <span class=\"_ _a\" id=\"cflshid_19169\"></span>9. <span class=\"_ _c\" id=\"cflshid_19170\"></span>I <span class=\"_ _c\" id=\"cflshid_19171\"></span>derivati <span class=\"_ _a\" id=\"cflshid_19172\"></span>incorporati, <span class=\"_ _c\" id=\"cflshid_19173\"></span>scorporati <span class=\"_ _c\" id=\"cflshid_19174\"></span>dal </div><div class=\"t m0 x3 h6 y54 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19175\"><span id=\"cflshid_19176\">contratto principale, sono classificati come strumenti finanziari detenuti per <span class=\"_ _3\" id=\"cflshid_19177\"></span>la negoziazione salvo che non siano desi</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_19178\">-</span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19179\">gnati come <span class=\"_ _3\" id=\"cflshid_19180\"></span>strumenti di <span class=\"_ _3\" id=\"cflshid_19181\"></span>copertura efficaci.</div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls11 ws3f\" id=\"cflshid_19182\"><span id=\"cflshid_19183\">Gli utili o le perdite sulle passivit\u00e0 detenute per la negoziazione sono rilevati nel prospetto dell\u2019utile/(perdita) d\u2019eser<span class=\"_ _3\" id=\"cflshid_19184\"></span></span><span class=\"ls0 ws0\" id=\"cflshid_19185\">-</span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19186\">cizio.</div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19187\"><span id=\"cflshid_19188\">Le <span class=\"_ _0\" id=\"cflshid_19189\"></span>passivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_19190\"></span>sono <span class=\"_ _3\" id=\"cflshid_19191\"></span>designate <span class=\"_ _3\" id=\"cflshid_19192\"></span>al <span class=\"_ _3\" id=\"cflshid_19193\"></span></span><span class=\"ffd ws9a\" id=\"cflshid_19194\"><span id=\"cflshid_19195\">fair value</span><span class=\"ff1\" id=\"cflshid_19196\"><span id=\"cflshid_19197\"> con variazioni rilevate a conto economico dalla data di prima iscri</span><span class=\"ls0 ws0\" id=\"cflshid_19198\">-</span></span></span></div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls11 wsc5\" id=\"cflshid_19199\">zione, solo se i criteri dell\u2019IFRS 9 sono soddisfatti. <span class=\"_ _0\" id=\"cflshid_19200\"></span>Al momento della rilevazione iniziale, il Gruppo non ha designato </div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19201\"><span id=\"cflshid_19202\">passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19203\"></span>al </span><span class=\"ffd ws0\" id=\"cflshid_19204\"><span id=\"cflshid_19205\">fair value</span><span class=\"ff1\" id=\"cflshid_19206\"> con variazioni rilevate a conto economico.</span></span></div><div class=\"t m0 x3 h9 y5d ffe fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19207\">Passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19208\"></span>al costo <span class=\"_ _3\" id=\"cflshid_19209\"></span>ammortizzato (finanziamenti e <span class=\"_ _0\" id=\"cflshid_19210\"></span>prestiti)</div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19211\">Dopo la rilevazione iniziale, i <span class=\"_ _a\" id=\"cflshid_19212\"></span>finanziamenti sono valutati con il criterio <span class=\"_ _a\" id=\"cflshid_19213\"></span>del costo ammortizzato usando il <span class=\"_ _a\" id=\"cflshid_19214\"></span>metodo del </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19215\">tasso di interesse effettivo. <span class=\"_ _a\" id=\"cflshid_19216\"></span>Gli utili e <span class=\"_ _a\" id=\"cflshid_19217\"></span>le perdite sono contabilizzati <span class=\"_ _a\" id=\"cflshid_19218\"></span>nel conto economico quando <span class=\"_ _a\" id=\"cflshid_19219\"></span>la passivit\u00e0 \u00e8 estinta,<span class=\"_ _a\" id=\"cflshid_19220\"></span></div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19221\">oltre che attraverso il processo di ammortamento.</div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls11 wsa2\" id=\"cflshid_19222\">Il costo ammortizzato \u00e8 calcolato rilevando lo sconto o il premio sull\u2019acquisizione e gli onorari o costi che fanno parte </div><div class=\"t m0 x3 h6 y63 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19223\"><span id=\"cflshid_19224\">integrante <span class=\"_ _3\" id=\"cflshid_19225\"></span>del tasso <span class=\"_ _0\" id=\"cflshid_19226\"></span>di interesse <span class=\"_ _0\" id=\"cflshid_19227\"></span>effettivo. L<span class=\"_ _1\" id=\"cflshid_19228\"></span>\u2019ammortamento al <span class=\"_ _0\" id=\"cflshid_19229\"></span>tasso di <span class=\"_ _0\" id=\"cflshid_19230\"></span>interesse effettivo <span class=\"_ _0\" id=\"cflshid_19231\"></span>\u00e8 compreso <span class=\"_ _0\" id=\"cflshid_19232\"></span>tra gli <span class=\"_ _0\" id=\"cflshid_19233\"></span>oneri finan</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_19234\">-</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19235\">ziari nel prospetto dell\u2019utile/(perdita).</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19236\">Questa categoria <span class=\"_ _3\" id=\"cflshid_19237\"></span>generalmente include <span class=\"_ _3\" id=\"cflshid_19238\"></span>debiti e finanziamenti <span class=\"_ _0\" id=\"cflshid_19239\"></span>fruttiferi di interessi. </div><div class=\"t m0 x3 h9 y67 ff3 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19240\">Cancellazione</div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19241\">Una <span class=\"_ _d\" id=\"cflshid_19242\"></span>passivit\u00e0 <span class=\"_ _d\" id=\"cflshid_19243\"></span>finanziaria <span class=\"_ _d\" id=\"cflshid_19244\"></span>viene <span class=\"_ _d\" id=\"cflshid_19245\"></span>cancellata <span class=\"_ _4\" id=\"cflshid_19246\"></span>quando <span class=\"_ _c\" id=\"cflshid_19247\"></span>l\u2019obbligazione <span class=\"_ _d\" id=\"cflshid_19248\"></span>sottostante <span class=\"_ _d\" id=\"cflshid_19249\"></span>la <span class=\"_ _4\" id=\"cflshid_19250\"></span>passivit\u00e0 <span class=\"_ _c\" id=\"cflshid_19251\"></span>\u00e8 <span class=\"_ _d\" id=\"cflshid_19252\"></span>estinta, <span class=\"_ _d\" id=\"cflshid_19253\"></span>annullata <span class=\"_ _4\" id=\"cflshid_19254\"></span>ovvero </div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19255\">adempiuta. Laddove una passivit\u00e0 finanziaria esistente fosse <span class=\"_ _3\" id=\"cflshid_19256\"></span>sostituita da un\u2019altra dello stesso prestatore, a condizioni </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19257\"><span id=\"cflshid_19258\">sostanzialmente </span><span class=\"_ _4\" id=\"cflshid_19259\">\u00a0</span><span id=\"cflshid_19260\">diverse, <span class=\"_ _d\" id=\"cflshid_19261\"></span>oppure </span><span class=\"_ _4\" id=\"cflshid_19262\">\u00a0</span><span id=\"cflshid_19263\">le </span><span class=\"_ _4\" id=\"cflshid_19264\">\u00a0</span><span id=\"cflshid_19265\">condizioni <span class=\"_ _4\" id=\"cflshid_19266\"></span>di <span class=\"_ _d\" id=\"cflshid_19267\"></span>una </span><span class=\"_ _4\" id=\"cflshid_19268\">\u00a0</span><span id=\"cflshid_19269\">passivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_19270\">\u00a0</span><span id=\"cflshid_19271\">esistente <span class=\"_ _d\" id=\"cflshid_19272\"></span>venissero </span><span class=\"_ _4\" id=\"cflshid_19273\">\u00a0</span><span id=\"cflshid_19274\">sostanzialmente </span><span class=\"_ _4\" id=\"cflshid_19275\">\u00a0</span><span id=\"cflshid_19276\">modificate, <span class=\"_ _4\" id=\"cflshid_19277\"></span>tale </span></div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19278\"><span id=\"cflshid_19279\">scambio </span><span class=\"_ _4\" id=\"cflshid_19280\">\u00a0</span><span id=\"cflshid_19281\">o </span><span class=\"_ _4\" id=\"cflshid_19282\">\u00a0</span><span id=\"cflshid_19283\">modifica <span class=\"_ _4\" id=\"cflshid_19284\"></span>viene <span class=\"_ _4\" id=\"cflshid_19285\"></span>trattato <span class=\"_ _d\" id=\"cflshid_19286\"></span>come </span><span class=\"_ _4\" id=\"cflshid_19287\">\u00a0</span><span id=\"cflshid_19288\">una </span><span class=\"_ _4\" id=\"cflshid_19289\">\u00a0</span><span id=\"cflshid_19290\">cancellazione </span><span class=\"_ _4\" id=\"cflshid_19291\">\u00a0</span><span id=\"cflshid_19292\">contabile </span><span class=\"_ _4\" id=\"cflshid_19293\">\u00a0</span><span id=\"cflshid_19294\">della </span><span class=\"_ _4\" id=\"cflshid_19295\">\u00a0</span><span id=\"cflshid_19296\">passivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_19297\">\u00a0</span><span id=\"cflshid_19298\">originale, <span class=\"_ _4\" id=\"cflshid_19299\"></span>accompagnata <span class=\"_ _4\" id=\"cflshid_19300\"></span>dalla </span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19301\">rilevazione <span class=\"_ _a\" id=\"cflshid_19302\"></span>di <span class=\"_ _a\" id=\"cflshid_19303\"></span>una <span class=\"_ _a\" id=\"cflshid_19304\"></span>nuova <span class=\"_ _a\" id=\"cflshid_19305\"></span>passivit\u00e0, <span class=\"_ _a\" id=\"cflshid_19306\"></span>con <span class=\"_ _a\" id=\"cflshid_19307\"></span>iscrizione <span class=\"_ _a\" id=\"cflshid_19308\"></span>nel <span class=\"_ _a\" id=\"cflshid_19309\"></span>prospetto <span class=\"_ _a\" id=\"cflshid_19310\"></span>dell\u2019utile/(perdita) <span class=\"_ _a\" id=\"cflshid_19311\"></span>d\u2019esercizio <span class=\"_ _a\" id=\"cflshid_19312\"></span>di <span class=\"_ _c\" id=\"cflshid_19313\"></span>eventuali <span class=\"_ _a\" id=\"cflshid_19314\"></span>differenze </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19315\">tra i valori contabili.</div><div class=\"t m0 x3 h9 y6f ffe fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19316\">Compensazione di <span class=\"_ _3\" id=\"cflshid_19317\"></span>strumenti finanziari</div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19318\">Un\u2019attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_19319\"></span>e <span class=\"_ _3\" id=\"cflshid_19320\"></span>una <span class=\"_ _0\" id=\"cflshid_19321\"></span>passivit\u00e0 finanziaria <span class=\"_ _0\" id=\"cflshid_19322\"></span>possono <span class=\"_ _0\" id=\"cflshid_19323\"></span>essere <span class=\"_ _3\" id=\"cflshid_19324\"></span>compensate <span class=\"_ _0\" id=\"cflshid_19325\"></span>e <span class=\"_ _3\" id=\"cflshid_19326\"></span>il <span class=\"_ _0\" id=\"cflshid_19327\"></span>saldo netto <span class=\"_ _0\" id=\"cflshid_19328\"></span>esposto <span class=\"_ _0\" id=\"cflshid_19329\"></span>nel <span class=\"_ _3\" id=\"cflshid_19330\"></span>prospetto <span class=\"_ _0\" id=\"cflshid_19331\"></span>della Situazione </div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19332\">patrimoniale <span class=\"_ _0\" id=\"cflshid_19333\"></span>e finanziaria <span class=\"_ _0\" id=\"cflshid_19334\"></span>consolidata, <span class=\"_ _0\" id=\"cflshid_19335\"></span>se esiste <span class=\"_ _0\" id=\"cflshid_19336\"></span>un <span class=\"_ _0\" id=\"cflshid_19337\"></span>diritto legale <span class=\"_ _0\" id=\"cflshid_19338\"></span>attuale <span class=\"_ _0\" id=\"cflshid_19339\"></span>a compensare <span class=\"_ _0\" id=\"cflshid_19340\"></span>gli <span class=\"_ _0\" id=\"cflshid_19341\"></span>importi rilevati <span class=\"_ _0\" id=\"cflshid_19342\"></span>contabilmente </div>e vi sia l\u2019intenzione di estinguere il residuo netto, o realizzare l\u2019attivit\u00e0 e contemporaneamente estinguere la passivit\u00e0",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24708": {
   "value": "<div class=\"t m0 x3 h33 y67 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19027\">Passivit\u00e0 finanziarie</div><div class=\"t m0 x3 h9 y78 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19028\">Rilevazione e valutazione iniziale </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19029\"><span id=\"cflshid_19030\">Le <span class=\"_ _a\" id=\"cflshid_19031\"></span>passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_19032\"></span>finanziarie <span class=\"_ _a\" id=\"cflshid_19033\"></span>sono <span class=\"_ _c\" id=\"cflshid_19034\"></span>classificate, <span class=\"_ _a\" id=\"cflshid_19035\"></span>al <span class=\"_ _a\" id=\"cflshid_19036\"></span>momento <span class=\"_ _c\" id=\"cflshid_19037\"></span>della <span class=\"_ _a\" id=\"cflshid_19038\"></span>rilevazione <span class=\"_ _a\" id=\"cflshid_19039\"></span>iniziale, <span class=\"_ _a\" id=\"cflshid_19040\"></span>tra <span class=\"_ _c\" id=\"cflshid_19041\"></span>le <span class=\"_ _a\" id=\"cflshid_19042\"></span>passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_19043\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_19044\"></span>al <span class=\"_ _a\" id=\"cflshid_19045\"></span></span><span class=\"ffd\" id=\"cflshid_19046\">fair </span></div><div class=\"t m0 x3 h7 y6a ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19047\"><span id=\"cflshid_19048\">value</span><span class=\"ff6\" id=\"cflshid_19049\">\u00a0<span class=\"_ _0\" id=\"cflshid_19050\"></span>rilevato a <span class=\"_ _0\" id=\"cflshid_19051\"></span>conto <span class=\"_ _0\" id=\"cflshid_19052\"></span>economico, tra <span class=\"_ _0\" id=\"cflshid_19053\"></span>i <span class=\"_ _0\" id=\"cflshid_19054\"></span>mutui e <span class=\"_ _0\" id=\"cflshid_19055\"></span>finanziamenti, <span class=\"_ _0\" id=\"cflshid_19056\"></span>o tra <span class=\"_ _0\" id=\"cflshid_19057\"></span>i <span class=\"_ _0\" id=\"cflshid_19058\"></span>derivati designati <span class=\"_ _0\" id=\"cflshid_19059\"></span>come <span class=\"_ _0\" id=\"cflshid_19060\"></span>strumenti di <span class=\"_ _0\" id=\"cflshid_19061\"></span>copertura. </span></div><div class=\"t m0 x3 h6 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19062\"><span id=\"cflshid_19063\">T<span class=\"_ _0\" id=\"cflshid_19064\"></span>utte le passivit\u00e0 <span class=\"_ _3\" id=\"cflshid_19065\"></span>finanziarie sono <span class=\"_ _3\" id=\"cflshid_19066\"></span>rilevate inizialmente <span class=\"_ _3\" id=\"cflshid_19067\"></span>al </span><span class=\"ffd wsb2\" id=\"cflshid_19068\">fair value</span><span id=\"cflshid_19069\">\u00a0<span class=\"_ _3\" id=\"cflshid_19070\"></span>cui si <span class=\"_ _0\" id=\"cflshid_19071\"></span>aggiungono, nel caso <span class=\"_ _3\" id=\"cflshid_19072\"></span>di mutui, <span class=\"_ _3\" id=\"cflshid_19073\"></span>finanzia</span><span class=\"ff1\" id=\"cflshid_19074\">-</span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19075\">menti e debiti, i costi di transazione ad essi direttamente attribuibili.</div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19076\">Le passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_19077\"></span>finanziarie <span class=\"_ _a\" id=\"cflshid_19078\"></span>del <span class=\"_ _a\" id=\"cflshid_19079\"></span>Gruppo comprendono <span class=\"_ _a\" id=\"cflshid_19080\"></span>debiti <span class=\"_ _a\" id=\"cflshid_19081\"></span>commerciali <span class=\"_ _a\" id=\"cflshid_19082\"></span>e altri <span class=\"_ _a\" id=\"cflshid_19083\"></span>debiti, <span class=\"_ _a\" id=\"cflshid_19084\"></span>mutui e <span class=\"_ _a\" id=\"cflshid_19085\"></span>finanziamenti, <span class=\"_ _a\" id=\"cflshid_19086\"></span>inclusi </div>scoperti di conto corrente e strumenti finanziari derivati<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19096\">V<span class=\"_ _2\" id=\"cflshid_19097\"></span>alutazione successiva</div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19098\">Ai fini <span class=\"_ _3\" id=\"cflshid_19099\"></span>della valutazione <span class=\"_ _3\" id=\"cflshid_19100\"></span>successiva le passivit\u00e0 <span class=\"_ _0\" id=\"cflshid_19101\"></span>finanziarie sono classificate in <span class=\"_ _0\" id=\"cflshid_19102\"></span>due categorie:</div><div class=\"t m0 x0 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19103\"><span id=\"cflshid_19104\">\u00a0<span class=\"_ _45\" id=\"cflshid_19105\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19106\">\u00a0</span><span class=\"ff6 ls11 ws7e\" id=\"cflshid_19107\"><span id=\"cflshid_19108\">passivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_19109\"></span></span><span class=\"ffd ws0\" id=\"cflshid_19110\"><span id=\"cflshid_19111\">fair value</span><span class=\"ff1\" id=\"cflshid_19112\"> rilevato a conto economico;</span></span></span></div><div class=\"t m0 x0 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19113\"><span id=\"cflshid_19114\">\u00a0<span class=\"_ _45\" id=\"cflshid_19115\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19116\">\u00a0</span><span class=\"ff6 ls11 ws7e\" id=\"cflshid_19117\">passivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_19118\"></span>costo ammortizzato <span class=\"_ _3\" id=\"cflshid_19119\"></span>(finanziamenti e prestiti).</span></div><div class=\"t m0 x3 h9 y4e ffe fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19120\"><span id=\"cflshid_19121\">Passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19122\"></span>al </span><span class=\"ff8 ws0\" id=\"cflshid_19123\"><span id=\"cflshid_19124\">fair value</span><span class=\"ff3\" id=\"cflshid_19125\"> rilevato a conto economico</span></span></div><div class=\"t m0 x3 h6 y4f ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19126\"><span id=\"cflshid_19127\">Le passivit\u00e0 finanziarie al <span class=\"_ _3\" id=\"cflshid_19128\"></span></span><span class=\"ffd wsc5\" id=\"cflshid_19129\"><span id=\"cflshid_19130\">fair value</span><span class=\"ff1\" id=\"cflshid_19131\"> con variazioni rilevate a conto economico comprendono passivit\u00e0 detenute per la </span></span></div><div class=\"t m0 x3 h6 y50 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19132\"><span id=\"cflshid_19133\">negoziazione e <span class=\"_ _3\" id=\"cflshid_19134\"></span>passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19135\"></span>rilevate inizialmente al <span class=\"_ _0\" id=\"cflshid_19136\"></span></span><span class=\"ffd ws0\" id=\"cflshid_19137\"><span id=\"cflshid_19138\">fair value</span><span class=\"ff1\" id=\"cflshid_19139\"> con variazioni rilevate a conto economico.<span class=\"_ _a\" id=\"cflshid_19140\"></span>\u00a0</span></span></div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls11 ws67\" id=\"cflshid_19141\">Le passivit\u00e0 detenute per la negoziazione sono tutte quelle assunte con l\u2019intento di estinguerle o trasferirle nel breve </div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19142\">termine. <span class=\"_ _0\" id=\"cflshid_19143\"></span>Questa <span class=\"_ _3\" id=\"cflshid_19144\"></span>categoria <span class=\"_ _0\" id=\"cflshid_19145\"></span>include inoltre <span class=\"_ _0\" id=\"cflshid_19146\"></span>gli <span class=\"_ _0\" id=\"cflshid_19147\"></span>strumenti <span class=\"_ _0\" id=\"cflshid_19148\"></span>finanziari derivati <span class=\"_ _0\" id=\"cflshid_19149\"></span>sottoscritti <span class=\"_ _0\" id=\"cflshid_19150\"></span>dal <span class=\"_ _0\" id=\"cflshid_19151\"></span>Gruppo che <span class=\"_ _0\" id=\"cflshid_19152\"></span>non <span class=\"_ _0\" id=\"cflshid_19153\"></span>sono <span class=\"_ _0\" id=\"cflshid_19154\"></span>designati<span class=\"_ _a\" id=\"cflshid_19155\"></span></div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19156\">come <span class=\"_ _a\" id=\"cflshid_19157\"></span>strumenti <span class=\"_ _c\" id=\"cflshid_19158\"></span>di <span class=\"_ _c\" id=\"cflshid_19159\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19160\"></span>in <span class=\"_ _c\" id=\"cflshid_19161\"></span>una <span class=\"_ _c\" id=\"cflshid_19162\"></span>relazione <span class=\"_ _a\" id=\"cflshid_19163\"></span>di <span class=\"_ _c\" id=\"cflshid_19164\"></span>copertura <span class=\"_ _c\" id=\"cflshid_19165\"></span>definita <span class=\"_ _a\" id=\"cflshid_19166\"></span>dall\u2019<span class=\"_ _0\" id=\"cflshid_19167\"></span><span class=\"_ _c\" id=\"cflshid_19168\"></span>IFRS <span class=\"_ _a\" id=\"cflshid_19169\"></span>9. <span class=\"_ _c\" id=\"cflshid_19170\"></span>I <span class=\"_ _c\" id=\"cflshid_19171\"></span>derivati <span class=\"_ _a\" id=\"cflshid_19172\"></span>incorporati, <span class=\"_ _c\" id=\"cflshid_19173\"></span>scorporati <span class=\"_ _c\" id=\"cflshid_19174\"></span>dal </div><div class=\"t m0 x3 h6 y54 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19175\"><span id=\"cflshid_19176\">contratto principale, sono classificati come strumenti finanziari detenuti per <span class=\"_ _3\" id=\"cflshid_19177\"></span>la negoziazione salvo che non siano desi</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_19178\">-</span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19179\">gnati come <span class=\"_ _3\" id=\"cflshid_19180\"></span>strumenti di <span class=\"_ _3\" id=\"cflshid_19181\"></span>copertura efficaci.</div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls11 ws3f\" id=\"cflshid_19182\"><span id=\"cflshid_19183\">Gli utili o le perdite sulle passivit\u00e0 detenute per la negoziazione sono rilevati nel prospetto dell\u2019utile/(perdita) d\u2019eser<span class=\"_ _3\" id=\"cflshid_19184\"></span></span><span class=\"ls0 ws0\" id=\"cflshid_19185\">-</span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19186\">cizio.</div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19187\"><span id=\"cflshid_19188\">Le <span class=\"_ _0\" id=\"cflshid_19189\"></span>passivit\u00e0 finanziarie <span class=\"_ _0\" id=\"cflshid_19190\"></span>sono <span class=\"_ _3\" id=\"cflshid_19191\"></span>designate <span class=\"_ _3\" id=\"cflshid_19192\"></span>al <span class=\"_ _3\" id=\"cflshid_19193\"></span></span><span class=\"ffd ws9a\" id=\"cflshid_19194\"><span id=\"cflshid_19195\">fair value</span><span class=\"ff1\" id=\"cflshid_19196\"><span id=\"cflshid_19197\"> con variazioni rilevate a conto economico dalla data di prima iscri</span><span class=\"ls0 ws0\" id=\"cflshid_19198\">-</span></span></span></div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls11 wsc5\" id=\"cflshid_19199\">zione, solo se i criteri dell\u2019IFRS 9 sono soddisfatti. <span class=\"_ _0\" id=\"cflshid_19200\"></span>Al momento della rilevazione iniziale, il Gruppo non ha designato </div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19201\"><span id=\"cflshid_19202\">passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19203\"></span>al </span><span class=\"ffd ws0\" id=\"cflshid_19204\"><span id=\"cflshid_19205\">fair value</span><span class=\"ff1\" id=\"cflshid_19206\"> con variazioni rilevate a conto economico.</span></span></div><div class=\"t m0 x3 h9 y5d ffe fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19207\">Passivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_19208\"></span>al costo <span class=\"_ _3\" id=\"cflshid_19209\"></span>ammortizzato (finanziamenti e <span class=\"_ _0\" id=\"cflshid_19210\"></span>prestiti)</div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19211\">Dopo la rilevazione iniziale, i <span class=\"_ _a\" id=\"cflshid_19212\"></span>finanziamenti sono valutati con il criterio <span class=\"_ _a\" id=\"cflshid_19213\"></span>del costo ammortizzato usando il <span class=\"_ _a\" id=\"cflshid_19214\"></span>metodo del </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19215\">tasso di interesse effettivo. <span class=\"_ _a\" id=\"cflshid_19216\"></span>Gli utili e <span class=\"_ _a\" id=\"cflshid_19217\"></span>le perdite sono contabilizzati <span class=\"_ _a\" id=\"cflshid_19218\"></span>nel conto economico quando <span class=\"_ _a\" id=\"cflshid_19219\"></span>la passivit\u00e0 \u00e8 estinta,<span class=\"_ _a\" id=\"cflshid_19220\"></span></div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19221\">oltre che attraverso il processo di ammortamento.</div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls11 wsa2\" id=\"cflshid_19222\">Il costo ammortizzato \u00e8 calcolato rilevando lo sconto o il premio sull\u2019acquisizione e gli onorari o costi che fanno parte </div><div class=\"t m0 x3 h6 y63 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19223\"><span id=\"cflshid_19224\">integrante <span class=\"_ _3\" id=\"cflshid_19225\"></span>del tasso <span class=\"_ _0\" id=\"cflshid_19226\"></span>di interesse <span class=\"_ _0\" id=\"cflshid_19227\"></span>effettivo. L<span class=\"_ _1\" id=\"cflshid_19228\"></span>\u2019ammortamento al <span class=\"_ _0\" id=\"cflshid_19229\"></span>tasso di <span class=\"_ _0\" id=\"cflshid_19230\"></span>interesse effettivo <span class=\"_ _0\" id=\"cflshid_19231\"></span>\u00e8 compreso <span class=\"_ _0\" id=\"cflshid_19232\"></span>tra gli <span class=\"_ _0\" id=\"cflshid_19233\"></span>oneri finan</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_19234\">-</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19235\">ziari nel prospetto dell\u2019utile/(perdita).</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19236\">Questa categoria <span class=\"_ _3\" id=\"cflshid_19237\"></span>generalmente include <span class=\"_ _3\" id=\"cflshid_19238\"></span>debiti e finanziamenti <span class=\"_ _0\" id=\"cflshid_19239\"></span>fruttiferi di interessi. </div><div class=\"t m0 x3 h9 y67 ff3 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19240\">Cancellazione</div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19241\">Una <span class=\"_ _d\" id=\"cflshid_19242\"></span>passivit\u00e0 <span class=\"_ _d\" id=\"cflshid_19243\"></span>finanziaria <span class=\"_ _d\" id=\"cflshid_19244\"></span>viene <span class=\"_ _d\" id=\"cflshid_19245\"></span>cancellata <span class=\"_ _4\" id=\"cflshid_19246\"></span>quando <span class=\"_ _c\" id=\"cflshid_19247\"></span>l\u2019obbligazione <span class=\"_ _d\" id=\"cflshid_19248\"></span>sottostante <span class=\"_ _d\" id=\"cflshid_19249\"></span>la <span class=\"_ _4\" id=\"cflshid_19250\"></span>passivit\u00e0 <span class=\"_ _c\" id=\"cflshid_19251\"></span>\u00e8 <span class=\"_ _d\" id=\"cflshid_19252\"></span>estinta, <span class=\"_ _d\" id=\"cflshid_19253\"></span>annullata <span class=\"_ _4\" id=\"cflshid_19254\"></span>ovvero </div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19255\">adempiuta. Laddove una passivit\u00e0 finanziaria esistente fosse <span class=\"_ _3\" id=\"cflshid_19256\"></span>sostituita da un\u2019altra dello stesso prestatore, a condizioni </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19257\"><span id=\"cflshid_19258\">sostanzialmente </span><span class=\"_ _4\" id=\"cflshid_19259\">\u00a0</span><span id=\"cflshid_19260\">diverse, <span class=\"_ _d\" id=\"cflshid_19261\"></span>oppure </span><span class=\"_ _4\" id=\"cflshid_19262\">\u00a0</span><span id=\"cflshid_19263\">le </span><span class=\"_ _4\" id=\"cflshid_19264\">\u00a0</span><span id=\"cflshid_19265\">condizioni <span class=\"_ _4\" id=\"cflshid_19266\"></span>di <span class=\"_ _d\" id=\"cflshid_19267\"></span>una </span><span class=\"_ _4\" id=\"cflshid_19268\">\u00a0</span><span id=\"cflshid_19269\">passivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_19270\">\u00a0</span><span id=\"cflshid_19271\">esistente <span class=\"_ _d\" id=\"cflshid_19272\"></span>venissero </span><span class=\"_ _4\" id=\"cflshid_19273\">\u00a0</span><span id=\"cflshid_19274\">sostanzialmente </span><span class=\"_ _4\" id=\"cflshid_19275\">\u00a0</span><span id=\"cflshid_19276\">modificate, <span class=\"_ _4\" id=\"cflshid_19277\"></span>tale </span></div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19278\"><span id=\"cflshid_19279\">scambio </span><span class=\"_ _4\" id=\"cflshid_19280\">\u00a0</span><span id=\"cflshid_19281\">o </span><span class=\"_ _4\" id=\"cflshid_19282\">\u00a0</span><span id=\"cflshid_19283\">modifica <span class=\"_ _4\" id=\"cflshid_19284\"></span>viene <span class=\"_ _4\" id=\"cflshid_19285\"></span>trattato <span class=\"_ _d\" id=\"cflshid_19286\"></span>come </span><span class=\"_ _4\" id=\"cflshid_19287\">\u00a0</span><span id=\"cflshid_19288\">una </span><span class=\"_ _4\" id=\"cflshid_19289\">\u00a0</span><span id=\"cflshid_19290\">cancellazione </span><span class=\"_ _4\" id=\"cflshid_19291\">\u00a0</span><span id=\"cflshid_19292\">contabile </span><span class=\"_ _4\" id=\"cflshid_19293\">\u00a0</span><span id=\"cflshid_19294\">della </span><span class=\"_ _4\" id=\"cflshid_19295\">\u00a0</span><span id=\"cflshid_19296\">passivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_19297\">\u00a0</span><span id=\"cflshid_19298\">originale, <span class=\"_ _4\" id=\"cflshid_19299\"></span>accompagnata <span class=\"_ _4\" id=\"cflshid_19300\"></span>dalla </span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19301\">rilevazione <span class=\"_ _a\" id=\"cflshid_19302\"></span>di <span class=\"_ _a\" id=\"cflshid_19303\"></span>una <span class=\"_ _a\" id=\"cflshid_19304\"></span>nuova <span class=\"_ _a\" id=\"cflshid_19305\"></span>passivit\u00e0, <span class=\"_ _a\" id=\"cflshid_19306\"></span>con <span class=\"_ _a\" id=\"cflshid_19307\"></span>iscrizione <span class=\"_ _a\" id=\"cflshid_19308\"></span>nel <span class=\"_ _a\" id=\"cflshid_19309\"></span>prospetto <span class=\"_ _a\" id=\"cflshid_19310\"></span>dell\u2019utile/(perdita) <span class=\"_ _a\" id=\"cflshid_19311\"></span>d\u2019esercizio <span class=\"_ _a\" id=\"cflshid_19312\"></span>di <span class=\"_ _c\" id=\"cflshid_19313\"></span>eventuali <span class=\"_ _a\" id=\"cflshid_19314\"></span>differenze </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_19315\">tra i valori contabili.</div><div class=\"t m0 x3 h9 y6f ffe fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19316\">Compensazione di <span class=\"_ _3\" id=\"cflshid_19317\"></span>strumenti finanziari</div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19318\">Un\u2019attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_19319\"></span>e <span class=\"_ _3\" id=\"cflshid_19320\"></span>una <span class=\"_ _0\" id=\"cflshid_19321\"></span>passivit\u00e0 finanziaria <span class=\"_ _0\" id=\"cflshid_19322\"></span>possono <span class=\"_ _0\" id=\"cflshid_19323\"></span>essere <span class=\"_ _3\" id=\"cflshid_19324\"></span>compensate <span class=\"_ _0\" id=\"cflshid_19325\"></span>e <span class=\"_ _3\" id=\"cflshid_19326\"></span>il <span class=\"_ _0\" id=\"cflshid_19327\"></span>saldo netto <span class=\"_ _0\" id=\"cflshid_19328\"></span>esposto <span class=\"_ _0\" id=\"cflshid_19329\"></span>nel <span class=\"_ _3\" id=\"cflshid_19330\"></span>prospetto <span class=\"_ _0\" id=\"cflshid_19331\"></span>della Situazione </div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls11 ws7e\" id=\"cflshid_19332\">patrimoniale <span class=\"_ _0\" id=\"cflshid_19333\"></span>e finanziaria <span class=\"_ _0\" id=\"cflshid_19334\"></span>consolidata, <span class=\"_ _0\" id=\"cflshid_19335\"></span>se esiste <span class=\"_ _0\" id=\"cflshid_19336\"></span>un <span class=\"_ _0\" id=\"cflshid_19337\"></span>diritto legale <span class=\"_ _0\" id=\"cflshid_19338\"></span>attuale <span class=\"_ _0\" id=\"cflshid_19339\"></span>a compensare <span class=\"_ _0\" id=\"cflshid_19340\"></span>gli <span class=\"_ _0\" id=\"cflshid_19341\"></span>importi rilevati <span class=\"_ _0\" id=\"cflshid_19342\"></span>contabilmente </div>e vi sia l\u2019intenzione di estinguere il residuo netto, o realizzare l\u2019attivit\u00e0 e contemporaneamente estinguere la passivit\u00e0",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24714": {
   "value": "<div class=\"t m0 x3 h33 y3 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19352\">Strumenti finanziari derivati ed Hedge <span class=\"_ _0\" id=\"cflshid_19353\"></span>Accounting</div><div class=\"t m0 x3 h9 y71 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19354\">Rilevazione iniziale e valutazione successiva</div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19355\">Il <span class=\"_ _0\" id=\"cflshid_19356\"></span>Gruppo utilizza <span class=\"_ _0\" id=\"cflshid_19357\"></span>strumenti <span class=\"_ _0\" id=\"cflshid_19358\"></span>finanziari <span class=\"_ _3\" id=\"cflshid_19359\"></span>derivati <span class=\"_ _0\" id=\"cflshid_19360\"></span>tra i <span class=\"_ _0\" id=\"cflshid_19361\"></span>quali: <span class=\"_ _0\" id=\"cflshid_19362\"></span>contratti <span class=\"_ _3\" id=\"cflshid_19363\"></span>a <span class=\"_ _0\" id=\"cflshid_19364\"></span>termine in <span class=\"_ _0\" id=\"cflshid_19365\"></span>valuta, <span class=\"_ _0\" id=\"cflshid_19366\"></span>swap <span class=\"_ _3\" id=\"cflshid_19367\"></span>su <span class=\"_ _0\" id=\"cflshid_19368\"></span>tassi di <span class=\"_ _0\" id=\"cflshid_19369\"></span>interesse <span class=\"_ _0\" id=\"cflshid_19370\"></span>per </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19371\">coprire rispettivamente, i <span class=\"_ _3\" id=\"cflshid_19372\"></span>propri rischi di <span class=\"_ _3\" id=\"cflshid_19373\"></span>cambio valutario ed <span class=\"_ _3\" id=\"cflshid_19374\"></span>i rischi di <span class=\"_ _3\" id=\"cflshid_19375\"></span>tasso di interesse. <span class=\"_ _0\" id=\"cflshid_19376\"></span>T<span class=\"_ _0\" id=\"cflshid_19377\"></span>ali strumenti finanziari </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsb2\" id=\"cflshid_19378\"><span id=\"cflshid_19379\">derivati sono inizialmente rilevati al </span><span class=\"ffd\" id=\"cflshid_19380\">fair value</span><span id=\"cflshid_19381\"> alla data in cui il contratto derivato \u00e8 sottoscritto e, successivamen</span><span class=\"ws0\" id=\"cflshid_19382\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 wsaa\" id=\"cflshid_19383\"><span id=\"cflshid_19384\">te, sono valutati nuovamente al </span><span class=\"ffd\" id=\"cflshid_19385\"><span id=\"cflshid_19386\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_19387\"><span id=\"cflshid_19388\">. <span class=\"_ _c\" id=\"cflshid_19389\"></span>I <span class=\"_ _d\" id=\"cflshid_19390\"></span>derivati <span class=\"_ _d\" id=\"cflshid_19391\"></span>sono <span class=\"_ _d\" id=\"cflshid_19392\"></span>contabilizzati <span class=\"_ _d\" id=\"cflshid_19393\"></span>come <span class=\"_ _d\" id=\"cflshid_19394\"></span>attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_19395\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_19396\"></span>quando <span class=\"_ _d\" id=\"cflshid_19397\"></span>il <span class=\"_ _d\" id=\"cflshid_19398\"></span></span><span class=\"ffd\" id=\"cflshid_19399\">fair </span></span></span></div><div class=\"t m0 x3 h6 y4f ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19400\"><span id=\"cflshid_19401\">value</span><span class=\"ff6\" id=\"cflshid_19402\"> \u00e8 positivo e come passivit\u00e0 finanziarie quando il </span><span id=\"cflshid_19403\">fair value</span><span class=\"ff1\" id=\"cflshid_19404\"> \u00e8 negativo.</span></div><div class=\"t m0 x3 h6 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19405\"><span id=\"cflshid_19406\">Ai fini dell\u2019</span><span class=\"ffd\" id=\"cflshid_19407\"><span id=\"cflshid_19408\">hedge accounting</span><span class=\"ff1\" id=\"cflshid_19409\">, le coperture sono di tre tipi:</span></span></div><div class=\"t m0 x31 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19410\"><span id=\"cflshid_19411\">\u00a0<span class=\"_ _45\" id=\"cflshid_19412\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19413\">\u00a0</span><span class=\"ws42\" id=\"cflshid_19414\"><span id=\"cflshid_19415\">copertura di </span><span class=\"ffd\" id=\"cflshid_19416\">fair value</span><span id=\"cflshid_19417\"> in caso di copertura dell\u2019esposizione contro le variazioni del </span><span class=\"ffd\" id=\"cflshid_19418\">fair value</span><span id=\"cflshid_19419\"> dell\u2019attivit\u00e0 o </span></span></div><div class=\"t m0 x32 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19420\">passivit\u00e0 rilevata o impegno irrevocabile non iscritto;</div><div class=\"t m0 x31 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19421\"><span id=\"cflshid_19422\">\u00a0<span class=\"_ _45\" id=\"cflshid_19423\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19424\">\u00a0</span><span class=\"ff6\" id=\"cflshid_19425\"><span id=\"cflshid_19426\">copertura di <span class=\"_ _3\" id=\"cflshid_19427\"></span>flussi finanziari <span class=\"_ _3\" id=\"cflshid_19428\"></span>in caso <span class=\"_ _3\" id=\"cflshid_19429\"></span>di copertura <span class=\"_ _3\" id=\"cflshid_19430\"></span>dell\u2019esposizione contro <span class=\"_ _3\" id=\"cflshid_19431\"></span>la variabilit\u00e0 <span class=\"_ _3\" id=\"cflshid_19432\"></span>dei flussi <span class=\"_ _3\" id=\"cflshid_19433\"></span>finanziari attri</span><span class=\"ff1\" id=\"cflshid_19434\">-</span></span></div><div class=\"t m0 x32 h6 y54 ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_19435\">buibile a un particolare rischio associato con tutte le attivit\u00e0 o passivit\u00e0 rilevate o a un\u2019operazione programmata </div><div class=\"t m0 x32 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19436\">altamente probabile o il rischio di valuta estera su impegno irrevocabile non iscritto;</div><div class=\"t m0 x31 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19437\"><span id=\"cflshid_19438\">\u00a0<span class=\"_ _45\" id=\"cflshid_19439\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19440\">\u00a0</span><span id=\"cflshid_19441\">copertura di un investimento netto in una gestione estera.</span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_19442\">All\u2019avvio di un\u2019operazione di copertura, il Gruppo designa e documenta formalmente il rapporto di copertura, cui </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19443\"><span id=\"cflshid_19444\">intende applicare l\u2019</span><span class=\"ffd\" id=\"cflshid_19445\">hedge accounting</span><span id=\"cflshid_19446\">, i propri obiettivi nella gestione del rischio e la strategia perseguita.</span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19447\">La documentazione include l\u2019identificazione <span class=\"_ _a\" id=\"cflshid_19448\"></span>dello strumento di copertura, <span class=\"_ _a\" id=\"cflshid_19449\"></span>dell\u2019elemento coperto, della natura <span class=\"_ _a\" id=\"cflshid_19450\"></span>del </div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19451\">rischio e delle modalit\u00e0 con cui il Gruppo valuter\u00e0 se la relazione di copertura soddisfi i requisiti di efficacia della </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19452\">copertura (compresa l\u2019analisi delle fonti di inefficacia della copertura e in <span class=\"_ _3\" id=\"cflshid_19453\"></span>che modo viene determinato il rapporto </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_19454\">di copertura). La relazione di copertura soddisfa i criteri di ammissibilit\u00e0 per la contabilizzazione delle operazioni </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19455\">di copertura se soddisfa tutti i seguenti requisiti di efficacia della copertura:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19456\"><span id=\"cflshid_19457\">\u00a0<span class=\"_ _45\" id=\"cflshid_19458\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19459\">\u00a0</span><span id=\"cflshid_19460\">vi \u00e8 un rapporto economico tra l\u2019elemento coperto e lo strumento di copertura;</span></div><div class=\"t m0 x31 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19461\"><span id=\"cflshid_19462\">\u00a0<span class=\"_ _45\" id=\"cflshid_19463\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19464\">\u00a0</span><span class=\"ff6\" id=\"cflshid_19465\">l\u2019effetto del <span class=\"_ _0\" id=\"cflshid_19466\"></span>rischio di credito <span class=\"_ _3\" id=\"cflshid_19467\"></span>non prevale <span class=\"_ _3\" id=\"cflshid_19468\"></span>sulle variazioni <span class=\"_ _0\" id=\"cflshid_19469\"></span>di valore risultanti <span class=\"_ _3\" id=\"cflshid_19470\"></span>dal suddetto <span class=\"_ _3\" id=\"cflshid_19471\"></span>rapporto economico.</span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsb9\" id=\"cflshid_19472\">Il rapporto di copertura della relazione di copertura \u00e8 lo stesso di quello risultante dalla quantit\u00e0 dell\u2019elemento </div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19473\">coperto <span class=\"_ _d\" id=\"cflshid_19474\"></span>che <span class=\"_ _d\" id=\"cflshid_19475\"></span>il <span class=\"_ _d\" id=\"cflshid_19476\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_19477\"></span>effettivamente <span class=\"_ _d\" id=\"cflshid_19478\"></span>copre <span class=\"_ _d\" id=\"cflshid_19479\"></span>e <span class=\"_ _d\" id=\"cflshid_19480\"></span>dalla <span class=\"_ _d\" id=\"cflshid_19481\"></span>quantit\u00e0 <span class=\"_ _d\" id=\"cflshid_19482\"></span>dello <span class=\"_ _d\" id=\"cflshid_19483\"></span>strumento <span class=\"_ _d\" id=\"cflshid_19484\"></span>di <span class=\"_ _d\" id=\"cflshid_19485\"></span>copertura <span class=\"_ _d\" id=\"cflshid_19486\"></span>che <span class=\"_ _d\" id=\"cflshid_19487\"></span>il <span class=\"_ _d\" id=\"cflshid_19488\"></span>Gruppo <span class=\"_ _4\" id=\"cflshid_19489\"></span>utilizza </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19490\">effettivamente per coprire tale quantit\u00e0 di elemento coperto.  </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19491\"><span id=\"cflshid_19492\">Le operazioni che soddisfano tutti i criteri qualificanti per l\u2019</span><span class=\"ffd\" id=\"cflshid_19493\"><span id=\"cflshid_19494\">hedge accounting </span><span class=\"ff1\" id=\"cflshid_19495\">sono contabilizzate come segue:</span></span></div><div class=\"t m0 x3 h13 y67 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19496\">Copertur<span class=\"_ _0\" id=\"cflshid_19497\"></span>e di fair value</div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_19498\"><span id=\"cflshid_19499\">La variazione del </span><span class=\"ffd\" id=\"cflshid_19500\">fair value</span><span id=\"cflshid_19501\"> dei derivati di copertura \u00e8 rilevata nel prospetto del conto economico. La variazione </span></div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19502\"><span id=\"cflshid_19503\">del </span><span class=\"ffd ws4c\" id=\"cflshid_19504\"><span id=\"cflshid_19505\">fair value</span><span class=\"ff1\" id=\"cflshid_19506\"><span id=\"cflshid_19507\"> dell\u2019elemento coperto attribuibile al rischio coperto \u00e8 rilevata come parte del valore di carico dell\u2019e<span class=\"_ _3\" id=\"cflshid_19508\"></span></span><span class=\"ws0\" id=\"cflshid_19509\">-</span></span></span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19510\">lemento coperto ed \u00e8 inoltre rilevato nel prospetto del Conto economico complessivo consolidato.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_19511\"><span id=\"cflshid_19512\">Per quanto riguarda le coperture del </span><span class=\"ffd\" id=\"cflshid_19513\">fair value</span><span id=\"cflshid_19514\"> riferite a elementi contabilizzati secondo il criterio del costo am</span><span class=\"ws0\" id=\"cflshid_19515\">-</span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19516\">mortizzato, ogni rettifica del valore contabile \u00e8 ammortizzata nel prospetto dell\u2019utile/(perdita) d\u2019esercizio lungo <span class=\"_ _3\" id=\"cflshid_19517\"></span>il </div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19518\">periodo residuo <span class=\"_ _a\" id=\"cflshid_19519\"></span>della <span class=\"_ _a\" id=\"cflshid_19520\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19521\"></span>utilizzando <span class=\"_ _a\" id=\"cflshid_19522\"></span>il metodo <span class=\"_ _a\" id=\"cflshid_19523\"></span>del <span class=\"_ _a\" id=\"cflshid_19524\"></span>tasso <span class=\"_ _a\" id=\"cflshid_19525\"></span>di interesse <span class=\"_ _a\" id=\"cflshid_19526\"></span>effettivo <span class=\"_ _a\" id=\"cflshid_19527\"></span>(TIE). <span class=\"_ _a\" id=\"cflshid_19528\"></span>L<span class=\"_ _2\" id=\"cflshid_19529\"></span>\u2019ammortamento <span class=\"_ _a\" id=\"cflshid_19530\"></span>cos\u00ec </div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19531\"><span id=\"cflshid_19532\">determinato <span class=\"_ _a\" id=\"cflshid_19533\"></span>pu\u00f2 iniziare <span class=\"_ _a\" id=\"cflshid_19534\"></span>non <span class=\"_ _a\" id=\"cflshid_19535\"></span>appena <span class=\"_ _a\" id=\"cflshid_19536\"></span>esiste <span class=\"_ _a\" id=\"cflshid_19537\"></span>una <span class=\"_ _a\" id=\"cflshid_19538\"></span>rettifica <span class=\"_ _a\" id=\"cflshid_19539\"></span>ma <span class=\"_ _a\" id=\"cflshid_19540\"></span>non <span class=\"_ _a\" id=\"cflshid_19541\"></span>pu\u00f2 estendersi <span class=\"_ _a\" id=\"cflshid_19542\"></span>oltre <span class=\"_ _a\" id=\"cflshid_19543\"></span>la <span class=\"_ _a\" id=\"cflshid_19544\"></span>data <span class=\"_ _a\" id=\"cflshid_19545\"></span>in <span class=\"_ _a\" id=\"cflshid_19546\"></span>cui <span class=\"_ _a\" id=\"cflshid_19547\"></span>l\u2019elemento <span class=\"_ _a\" id=\"cflshid_19548\"></span>og</span><span class=\"ff1\" id=\"cflshid_19549\">-</span></div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19550\"><span id=\"cflshid_19551\">getto di copertura cessa <span class=\"_ _a\" id=\"cflshid_19552\"></span>di essere rettificato per <span class=\"_ _a\" id=\"cflshid_19553\"></span>effetto delle variazioni del </span><span class=\"ffd ws43\" id=\"cflshid_19554\"><span id=\"cflshid_19555\">fair value</span><span class=\"ff1\" id=\"cflshid_19556\"> attribuibili al rischio oggetto </span></span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19557\">di copertura.</div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws66\" id=\"cflshid_19558\"><span id=\"cflshid_19559\">Se l\u2019elemento coperto \u00e8 cancellato, il </span><span class=\"ffd\" id=\"cflshid_19560\">fair value</span><span id=\"cflshid_19561\"> non ammortizzato \u00e8 rilevato immediatamente nel prospetto del </span></div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19562\">conto economico.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_19571\"><span id=\"cflshid_19572\">Quando un impegno irrevocabile non iscritto \u00e8 designato come elemento oggetto di copertura, le successive va</span><span class=\"ws0\" id=\"cflshid_19573\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_19574\"><span id=\"cflshid_19575\">riazioni cumulate del suo </span><span class=\"ffd\" id=\"cflshid_19576\">fair value</span><span id=\"cflshid_19577\"> attribuibili al rischio coperto sono contabilizzate come attivit\u00e0 o passivit\u00e0 e i </span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19578\">corrispondenti utili o perdite rilevati nel prospetto dell\u2019utile/(perdita) d\u2019esercizio. </div><div class=\"t m0 x3 h13 y4d fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19579\">Copertura dei flussi di cassa</div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19580\"><span id=\"cflshid_19581\">La <span class=\"_ _a\" id=\"cflshid_19582\"></span>porzione <span class=\"_ _a\" id=\"cflshid_19583\"></span>di <span class=\"_ _a\" id=\"cflshid_19584\"></span>utile <span class=\"_ _a\" id=\"cflshid_19585\"></span>o <span class=\"_ _c\" id=\"cflshid_19586\"></span>perdita <span class=\"_ _a\" id=\"cflshid_19587\"></span>sullo <span class=\"_ _a\" id=\"cflshid_19588\"></span>strumento <span class=\"_ _a\" id=\"cflshid_19589\"></span>coperto, <span class=\"_ _a\" id=\"cflshid_19590\"></span>relativa <span class=\"_ _c\" id=\"cflshid_19591\"></span>alla <span class=\"_ _a\" id=\"cflshid_19592\"></span>parte <span class=\"_ _a\" id=\"cflshid_19593\"></span>di <span class=\"_ _a\" id=\"cflshid_19594\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19595\"></span>efficace, <span class=\"_ _c\" id=\"cflshid_19596\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_19597\"></span>rilevata <span class=\"_ _a\" id=\"cflshid_19598\"></span>nel <span class=\"_ _a\" id=\"cflshid_19599\"></span>pro</span><span class=\"ff1\" id=\"cflshid_19600\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19601\"><span id=\"cflshid_19602\">spetto </span><span class=\"_ _4\" id=\"cflshid_19603\">\u00a0</span><span id=\"cflshid_19604\">del </span><span class=\"_ _4\" id=\"cflshid_19605\">\u00a0</span><span id=\"cflshid_19606\">Conto </span><span class=\"_ _4\" id=\"cflshid_19607\">\u00a0</span><span id=\"cflshid_19608\">economico </span><span class=\"_ _4\" id=\"cflshid_19609\">\u00a0</span><span id=\"cflshid_19610\">complessivo </span><span class=\"_ _7\" id=\"cflshid_19611\">\u00a0</span><span id=\"cflshid_19612\">consolidato </span><span class=\"_ _4\" id=\"cflshid_19613\">\u00a0</span><span id=\"cflshid_19614\">nella </span><span class=\"_ _4\" id=\"cflshid_19615\">\u00a0</span><span id=\"cflshid_19616\">riserva </span><span class=\"_ _4\" id=\"cflshid_19617\">\u00a0</span><span id=\"cflshid_19618\">di </span><span class=\"_ _7\" id=\"cflshid_19619\">\u00a0</span><span id=\"cflshid_19620\">\u201ccash </span><span class=\"_ _4\" id=\"cflshid_19621\">\u00a0</span><span id=\"cflshid_19622\">flow </span><span class=\"_ _4\" id=\"cflshid_19623\">\u00a0</span><span id=\"cflshid_19624\">hedge\u201d, </span><span class=\"_ _7\" id=\"cflshid_19625\">\u00a0</span><span id=\"cflshid_19626\">mentre </span><span class=\"_ _4\" id=\"cflshid_19627\">\u00a0</span><span id=\"cflshid_19628\">la </span><span class=\"_ _4\" id=\"cflshid_19629\">\u00a0</span><span id=\"cflshid_19630\">parte </span><span class=\"_ _4\" id=\"cflshid_19631\">\u00a0</span><span id=\"cflshid_19632\">non </span></div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19633\">efficace <span class=\"_ _c\" id=\"cflshid_19634\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19635\"></span>rilevata <span class=\"_ _d\" id=\"cflshid_19636\"></span>direttamente <span class=\"_ _c\" id=\"cflshid_19637\"></span>nel <span class=\"_ _d\" id=\"cflshid_19638\"></span>prospetto <span class=\"_ _c\" id=\"cflshid_19639\"></span>del <span class=\"_ _d\" id=\"cflshid_19640\"></span>conto <span class=\"_ _c\" id=\"cflshid_19641\"></span>economico. <span class=\"_ _c\" id=\"cflshid_19642\"></span>La <span class=\"_ _d\" id=\"cflshid_19643\"></span>riserva <span class=\"_ _c\" id=\"cflshid_19644\"></span>di <span class=\"_ _d\" id=\"cflshid_19645\"></span>cash <span class=\"_ _c\" id=\"cflshid_19646\"></span>flow <span class=\"_ _d\" id=\"cflshid_19647\"></span>hedge <span class=\"_ _c\" id=\"cflshid_19648\"></span>\u00e8 <span class=\"_ _d\" id=\"cflshid_19649\"></span>rettificata <span class=\"_ _c\" id=\"cflshid_19650\"></span>al </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws69\" id=\"cflshid_19651\"><span id=\"cflshid_19652\">minore tra l\u2019utile o la perdita cumulativa sullo strumento di copertura e la variazione cumulativa del </span><span class=\"ffd\" id=\"cflshid_19653\">fair value</span><span class=\"ws0\" id=\"cflshid_19654\">\u00a0</span></div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19655\">dell\u2019elemento coperto. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_19656\">Il Gruppo utilizza contratti a termine su valute a copertura della propria esposizione al rischio di cambio relativa </div><div class=\"t m0 x3 h6 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19657\"><span id=\"cflshid_19658\">sia a <span class=\"_ _a\" id=\"cflshid_19659\"></span>transazioni previste <span class=\"_ _a\" id=\"cflshid_19660\"></span>sia ad <span class=\"_ _a\" id=\"cflshid_19661\"></span>impegni gi\u00e0 <span class=\"_ _a\" id=\"cflshid_19662\"></span>stabiliti. <span class=\"_ _a\" id=\"cflshid_19663\"></span>La parte <span class=\"_ _a\" id=\"cflshid_19664\"></span>non efficace <span class=\"_ _a\" id=\"cflshid_19665\"></span>dei contratti <span class=\"_ _a\" id=\"cflshid_19666\"></span>a termine <span class=\"_ _a\" id=\"cflshid_19667\"></span>su valute <span class=\"_ _a\" id=\"cflshid_19668\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_19669\"></span>rile</span><span class=\"ff1\" id=\"cflshid_19670\">-</span></div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19671\">vata nei proventi e oneri finanziari. </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_19672\">Il Gruppo designa solo la componente spot dei contratti a termine come strumento di copertura. La componente </div><div class=\"t m0 x3 h6 y57 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19673\"><span id=\"cflshid_19674\">forwar<span class=\"_ _0\" id=\"cflshid_19675\"></span>d</span><span class=\"ff1 ws92\" id=\"cflshid_19676\"><span id=\"cflshid_19677\"> \u00e8 cumulativamente rilevata nel prospetto di Conto economico complessivo consolidato in una voce sepa</span><span class=\"ws0\" id=\"cflshid_19678\">-</span></span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19679\">rata.</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsbb\" id=\"cflshid_19680\">Gli importi accumulati tra le altre componenti di Conto economico complessivo consolidato sono contabilizzati, a </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws90\" id=\"cflshid_19681\"><span id=\"cflshid_19682\">seconda della natura della transazione coperta sottostante. Se l\u2019operazione oggetto di copertura comporta successi</span><span class=\"ws0\" id=\"cflshid_19683\">-</span></div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19684\"><span id=\"cflshid_19685\">vamente <span class=\"_ _0\" id=\"cflshid_19686\"></span>la rilevazione <span class=\"_ _0\" id=\"cflshid_19687\"></span>di <span class=\"_ _0\" id=\"cflshid_19688\"></span>una componente <span class=\"_ _0\" id=\"cflshid_19689\"></span>non <span class=\"_ _0\" id=\"cflshid_19690\"></span>finanziaria, l\u2019importo <span class=\"_ _0\" id=\"cflshid_19691\"></span>accumulato <span class=\"_ _0\" id=\"cflshid_19692\"></span>nel patrimonio <span class=\"_ _0\" id=\"cflshid_19693\"></span>netto <span class=\"_ _0\" id=\"cflshid_19694\"></span>viene rimos</span><span class=\"ff1\" id=\"cflshid_19695\">-</span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_19696\">so dalla componente separata del patrimonio netto e incluso nel valore di costo o altro valore di carico dell\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19697\">o <span class=\"_ _a\" id=\"cflshid_19698\"></span>passivit\u00e0 <span class=\"_ _c\" id=\"cflshid_19699\"></span>coperta. <span class=\"_ _c\" id=\"cflshid_19700\"></span>Questa <span class=\"_ _a\" id=\"cflshid_19701\"></span>non <span class=\"_ _c\" id=\"cflshid_19702\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19703\"></span>considerata <span class=\"_ _c\" id=\"cflshid_19704\"></span>una <span class=\"_ _a\" id=\"cflshid_19705\"></span>riclassifica <span class=\"_ _c\" id=\"cflshid_19706\"></span>delle <span class=\"_ _c\" id=\"cflshid_19707\"></span>poste <span class=\"_ _a\" id=\"cflshid_19708\"></span>rilevate <span class=\"_ _c\" id=\"cflshid_19709\"></span>in <span class=\"_ _c\" id=\"cflshid_19710\"></span>OCI <span class=\"_ _a\" id=\"cflshid_19711\"></span>per <span class=\"_ _c\" id=\"cflshid_19712\"></span>il <span class=\"_ _c\" id=\"cflshid_19713\"></span>periodo. <span class=\"_ _c\" id=\"cflshid_19714\"></span>Ci\u00f2 <span class=\"_ _a\" id=\"cflshid_19715\"></span>vale </div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19716\">anche nel caso di operazione programmata coperta di un\u2019attivit\u00e0 non finanziaria o di una <span class=\"_ _a\" id=\"cflshid_19717\"></span>passivit\u00e0 non finanziaria </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws8b\" id=\"cflshid_19718\">che diventa successivamente un impegno irrevocabile al quale si applica la contabilizzazione delle operazioni di </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19719\"><span id=\"cflshid_19720\">copertura di </span><span class=\"ffd\" id=\"cflshid_19721\">fair value</span><span id=\"cflshid_19722\">.</span></div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19723\">Per <span class=\"_ _c\" id=\"cflshid_19724\"></span>qualsiasi <span class=\"_ _c\" id=\"cflshid_19725\"></span>altra <span class=\"_ _c\" id=\"cflshid_19726\"></span>copertura <span class=\"_ _c\" id=\"cflshid_19727\"></span>di <span class=\"_ _c\" id=\"cflshid_19728\"></span>flussi <span class=\"_ _c\" id=\"cflshid_19729\"></span>finanziari, <span class=\"_ _c\" id=\"cflshid_19730\"></span>l\u2019importo <span class=\"_ _c\" id=\"cflshid_19731\"></span>accumulato <span class=\"_ _c\" id=\"cflshid_19732\"></span>in <span class=\"_ _c\" id=\"cflshid_19733\"></span>OCI <span class=\"_ _c\" id=\"cflshid_19734\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19735\"></span>riclassificato <span class=\"_ _d\" id=\"cflshid_19736\"></span>a <span class=\"_ _c\" id=\"cflshid_19737\"></span>conto <span class=\"_ _c\" id=\"cflshid_19738\"></span>economico </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19739\">come <span class=\"_ _a\" id=\"cflshid_19740\"></span>una <span class=\"_ _c\" id=\"cflshid_19741\"></span>rettifica <span class=\"_ _c\" id=\"cflshid_19742\"></span>da <span class=\"_ _c\" id=\"cflshid_19743\"></span>riclassificazione <span class=\"_ _a\" id=\"cflshid_19744\"></span>nello <span class=\"_ _c\" id=\"cflshid_19745\"></span>stesso <span class=\"_ _c\" id=\"cflshid_19746\"></span>periodo <span class=\"_ _c\" id=\"cflshid_19747\"></span>o <span class=\"_ _a\" id=\"cflshid_19748\"></span>nei <span class=\"_ _c\" id=\"cflshid_19749\"></span>periodi <span class=\"_ _c\" id=\"cflshid_19750\"></span>durante <span class=\"_ _c\" id=\"cflshid_19751\"></span>i <span class=\"_ _a\" id=\"cflshid_19752\"></span>quali <span class=\"_ _c\" id=\"cflshid_19753\"></span>i <span class=\"_ _c\" id=\"cflshid_19754\"></span>flussi <span class=\"_ _c\" id=\"cflshid_19755\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_19756\"></span>coperti </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19757\">impattano il conto economico.</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19758\">Se <span class=\"_ _0\" id=\"cflshid_19759\"></span>la <span class=\"_ _0\" id=\"cflshid_19760\"></span>contabilizzazione <span class=\"_ _3\" id=\"cflshid_19761\"></span>di <span class=\"_ _0\" id=\"cflshid_19762\"></span>copertura <span class=\"_ _3\" id=\"cflshid_19763\"></span>del <span class=\"_ _0\" id=\"cflshid_19764\"></span>flusso <span class=\"_ _3\" id=\"cflshid_19765\"></span>di <span class=\"_ _0\" id=\"cflshid_19766\"></span>cassa <span class=\"_ _3\" id=\"cflshid_19767\"></span>viene <span class=\"_ _0\" id=\"cflshid_19768\"></span>interrotta, <span class=\"_ _0\" id=\"cflshid_19769\"></span>l\u2019importo <span class=\"_ _3\" id=\"cflshid_19770\"></span>accumulato <span class=\"_ _0\" id=\"cflshid_19771\"></span>in <span class=\"_ _3\" id=\"cflshid_19772\"></span>OCI <span class=\"_ _0\" id=\"cflshid_19773\"></span>deve <span class=\"_ _3\" id=\"cflshid_19774\"></span>rimanere </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19775\"><span id=\"cflshid_19776\">tale se si prevede che i flussi futuri di <span class=\"_ _3\" id=\"cflshid_19777\"></span>cassa coperti si verificheranno. <span class=\"_ _0\" id=\"cflshid_19778\"></span>Altrimenti, l\u2019importo dovr\u00e0 essere immedia</span><span class=\"ff1\" id=\"cflshid_19779\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19780\"><span id=\"cflshid_19781\">tamente <span class=\"_ _d\" id=\"cflshid_19782\"></span>riclassificato </span><span class=\"_ _4\" id=\"cflshid_19783\">\u00a0</span><span id=\"cflshid_19784\">nell\u2019utile/(perdita) <span class=\"_ _d\" id=\"cflshid_19785\"></span>dell\u2019esercizio </span><span class=\"_ _4\" id=\"cflshid_19786\">\u00a0</span><span id=\"cflshid_19787\">come <span class=\"_ _d\" id=\"cflshid_19788\"></span>rettifica </span><span class=\"_ _4\" id=\"cflshid_19789\">\u00a0</span><span id=\"cflshid_19790\">da <span class=\"_ _d\" id=\"cflshid_19791\"></span>riclassificazione. <span class=\"_ _4\" id=\"cflshid_19792\"></span>Dopo <span class=\"_ _d\" id=\"cflshid_19793\"></span>la <span class=\"_ _4\" id=\"cflshid_19794\"></span>sospensione, </span></div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19795\">una <span class=\"_ _d\" id=\"cflshid_19796\"></span>volta <span class=\"_ _d\" id=\"cflshid_19797\"></span>che <span class=\"_ _d\" id=\"cflshid_19798\"></span>il <span class=\"_ _d\" id=\"cflshid_19799\"></span>flusso <span class=\"_ _4\" id=\"cflshid_19800\"></span>di <span class=\"_ _c\" id=\"cflshid_19801\"></span>cassa <span class=\"_ _d\" id=\"cflshid_19802\"></span>coperto <span class=\"_ _4\" id=\"cflshid_19803\"></span>si <span class=\"_ _c\" id=\"cflshid_19804\"></span>verifica, <span class=\"_ _d\" id=\"cflshid_19805\"></span>qualsiasi <span class=\"_ _d\" id=\"cflshid_19806\"></span>importo <span class=\"_ _4\" id=\"cflshid_19807\"></span>accumulato <span class=\"_ _c\" id=\"cflshid_19808\"></span>rimanente <span class=\"_ _d\" id=\"cflshid_19809\"></span>in <span class=\"_ _d\" id=\"cflshid_19810\"></span>OCI <span class=\"_ _4\" id=\"cflshid_19811\"></span>deve <span class=\"_ _c\" id=\"cflshid_19812\"></span>essere </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19813\">contabilizzato a seconda della natura della transazione sottostante come precedentemente descritto.</div><div class=\"t m0 x3 h13 y69 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19814\">Copertura di un investimento netto in una gestione estera</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_19815\"><span id=\"cflshid_19816\">Le coperture di un investimento netto in una gestione estera, comprese le coperture di una posta monetaria conta</span><span class=\"ws0\" id=\"cflshid_19817\">-</span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19818\">bilizzata come <span class=\"_ _3\" id=\"cflshid_19819\"></span>parte di <span class=\"_ _3\" id=\"cflshid_19820\"></span>un investimento <span class=\"_ _3\" id=\"cflshid_19821\"></span>netto, sono <span class=\"_ _3\" id=\"cflshid_19822\"></span>contabilizzate in <span class=\"_ _3\" id=\"cflshid_19823\"></span>modo simile <span class=\"_ _3\" id=\"cflshid_19824\"></span>alle coperture <span class=\"_ _3\" id=\"cflshid_19825\"></span>dei flussi <span class=\"_ _3\" id=\"cflshid_19826\"></span>di cassa. </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_19827\"><span id=\"cflshid_19828\">Gli utili o perdite dello strumento di copertura sono iscritti tra le altre componenti di Conto economico complessi</span><span class=\"ws0\" id=\"cflshid_19829\">-</span></div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19830\"><span id=\"cflshid_19831\">vo <span class=\"_ _3\" id=\"cflshid_19832\"></span>consolidato per <span class=\"_ _0\" id=\"cflshid_19833\"></span>la parte <span class=\"_ _0\" id=\"cflshid_19834\"></span>efficace della <span class=\"_ _0\" id=\"cflshid_19835\"></span>copertura, mentre <span class=\"_ _0\" id=\"cflshid_19836\"></span>per la <span class=\"_ _0\" id=\"cflshid_19837\"></span>restante parte <span class=\"_ _0\" id=\"cflshid_19838\"></span>(non efficace) <span class=\"_ _0\" id=\"cflshid_19839\"></span>sono rilevati <span class=\"_ _0\" id=\"cflshid_19840\"></span>nel pro</span><span class=\"ff1\" id=\"cflshid_19841\">-</span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_19842\">spetto dell\u2019utile/(perdita) d\u2019esercizio. <span class=\"_ _0\" id=\"cflshid_19843\"></span>Alla dismissione dell\u2019attivit\u00e0 estera, il valore cumulato di tali utili o perdite </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19844\">complessivi \u00e8 trasferito nel prospetto dell\u2019utile/(perdita) d\u2019esercizio.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24713": {
   "value": "<div class=\"t m0 x3 h33 y3 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19352\">Strumenti finanziari derivati ed Hedge <span class=\"_ _0\" id=\"cflshid_19353\"></span>Accounting</div><div class=\"t m0 x3 h9 y71 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19354\">Rilevazione iniziale e valutazione successiva</div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19355\">Il <span class=\"_ _0\" id=\"cflshid_19356\"></span>Gruppo utilizza <span class=\"_ _0\" id=\"cflshid_19357\"></span>strumenti <span class=\"_ _0\" id=\"cflshid_19358\"></span>finanziari <span class=\"_ _3\" id=\"cflshid_19359\"></span>derivati <span class=\"_ _0\" id=\"cflshid_19360\"></span>tra i <span class=\"_ _0\" id=\"cflshid_19361\"></span>quali: <span class=\"_ _0\" id=\"cflshid_19362\"></span>contratti <span class=\"_ _3\" id=\"cflshid_19363\"></span>a <span class=\"_ _0\" id=\"cflshid_19364\"></span>termine in <span class=\"_ _0\" id=\"cflshid_19365\"></span>valuta, <span class=\"_ _0\" id=\"cflshid_19366\"></span>swap <span class=\"_ _3\" id=\"cflshid_19367\"></span>su <span class=\"_ _0\" id=\"cflshid_19368\"></span>tassi di <span class=\"_ _0\" id=\"cflshid_19369\"></span>interesse <span class=\"_ _0\" id=\"cflshid_19370\"></span>per </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19371\">coprire rispettivamente, i <span class=\"_ _3\" id=\"cflshid_19372\"></span>propri rischi di <span class=\"_ _3\" id=\"cflshid_19373\"></span>cambio valutario ed <span class=\"_ _3\" id=\"cflshid_19374\"></span>i rischi di <span class=\"_ _3\" id=\"cflshid_19375\"></span>tasso di interesse. <span class=\"_ _0\" id=\"cflshid_19376\"></span>T<span class=\"_ _0\" id=\"cflshid_19377\"></span>ali strumenti finanziari </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsb2\" id=\"cflshid_19378\"><span id=\"cflshid_19379\">derivati sono inizialmente rilevati al </span><span class=\"ffd\" id=\"cflshid_19380\">fair value</span><span id=\"cflshid_19381\"> alla data in cui il contratto derivato \u00e8 sottoscritto e, successivamen</span><span class=\"ws0\" id=\"cflshid_19382\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 wsaa\" id=\"cflshid_19383\"><span id=\"cflshid_19384\">te, sono valutati nuovamente al </span><span class=\"ffd\" id=\"cflshid_19385\"><span id=\"cflshid_19386\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_19387\"><span id=\"cflshid_19388\">. <span class=\"_ _c\" id=\"cflshid_19389\"></span>I <span class=\"_ _d\" id=\"cflshid_19390\"></span>derivati <span class=\"_ _d\" id=\"cflshid_19391\"></span>sono <span class=\"_ _d\" id=\"cflshid_19392\"></span>contabilizzati <span class=\"_ _d\" id=\"cflshid_19393\"></span>come <span class=\"_ _d\" id=\"cflshid_19394\"></span>attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_19395\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_19396\"></span>quando <span class=\"_ _d\" id=\"cflshid_19397\"></span>il <span class=\"_ _d\" id=\"cflshid_19398\"></span></span><span class=\"ffd\" id=\"cflshid_19399\">fair </span></span></span></div><div class=\"t m0 x3 h6 y4f ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19400\"><span id=\"cflshid_19401\">value</span><span class=\"ff6\" id=\"cflshid_19402\"> \u00e8 positivo e come passivit\u00e0 finanziarie quando il </span><span id=\"cflshid_19403\">fair value</span><span class=\"ff1\" id=\"cflshid_19404\"> \u00e8 negativo.</span></div><div class=\"t m0 x3 h6 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19405\"><span id=\"cflshid_19406\">Ai fini dell\u2019</span><span class=\"ffd\" id=\"cflshid_19407\"><span id=\"cflshid_19408\">hedge accounting</span><span class=\"ff1\" id=\"cflshid_19409\">, le coperture sono di tre tipi:</span></span></div><div class=\"t m0 x31 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19410\"><span id=\"cflshid_19411\">\u00a0<span class=\"_ _45\" id=\"cflshid_19412\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19413\">\u00a0</span><span class=\"ws42\" id=\"cflshid_19414\"><span id=\"cflshid_19415\">copertura di </span><span class=\"ffd\" id=\"cflshid_19416\">fair value</span><span id=\"cflshid_19417\"> in caso di copertura dell\u2019esposizione contro le variazioni del </span><span class=\"ffd\" id=\"cflshid_19418\">fair value</span><span id=\"cflshid_19419\"> dell\u2019attivit\u00e0 o </span></span></div><div class=\"t m0 x32 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19420\">passivit\u00e0 rilevata o impegno irrevocabile non iscritto;</div><div class=\"t m0 x31 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19421\"><span id=\"cflshid_19422\">\u00a0<span class=\"_ _45\" id=\"cflshid_19423\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19424\">\u00a0</span><span class=\"ff6\" id=\"cflshid_19425\"><span id=\"cflshid_19426\">copertura di <span class=\"_ _3\" id=\"cflshid_19427\"></span>flussi finanziari <span class=\"_ _3\" id=\"cflshid_19428\"></span>in caso <span class=\"_ _3\" id=\"cflshid_19429\"></span>di copertura <span class=\"_ _3\" id=\"cflshid_19430\"></span>dell\u2019esposizione contro <span class=\"_ _3\" id=\"cflshid_19431\"></span>la variabilit\u00e0 <span class=\"_ _3\" id=\"cflshid_19432\"></span>dei flussi <span class=\"_ _3\" id=\"cflshid_19433\"></span>finanziari attri</span><span class=\"ff1\" id=\"cflshid_19434\">-</span></span></div><div class=\"t m0 x32 h6 y54 ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_19435\">buibile a un particolare rischio associato con tutte le attivit\u00e0 o passivit\u00e0 rilevate o a un\u2019operazione programmata </div><div class=\"t m0 x32 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19436\">altamente probabile o il rischio di valuta estera su impegno irrevocabile non iscritto;</div><div class=\"t m0 x31 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19437\"><span id=\"cflshid_19438\">\u00a0<span class=\"_ _45\" id=\"cflshid_19439\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19440\">\u00a0</span><span id=\"cflshid_19441\">copertura di un investimento netto in una gestione estera.</span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_19442\">All\u2019avvio di un\u2019operazione di copertura, il Gruppo designa e documenta formalmente il rapporto di copertura, cui </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19443\"><span id=\"cflshid_19444\">intende applicare l\u2019</span><span class=\"ffd\" id=\"cflshid_19445\">hedge accounting</span><span id=\"cflshid_19446\">, i propri obiettivi nella gestione del rischio e la strategia perseguita.</span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19447\">La documentazione include l\u2019identificazione <span class=\"_ _a\" id=\"cflshid_19448\"></span>dello strumento di copertura, <span class=\"_ _a\" id=\"cflshid_19449\"></span>dell\u2019elemento coperto, della natura <span class=\"_ _a\" id=\"cflshid_19450\"></span>del </div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19451\">rischio e delle modalit\u00e0 con cui il Gruppo valuter\u00e0 se la relazione di copertura soddisfi i requisiti di efficacia della </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19452\">copertura (compresa l\u2019analisi delle fonti di inefficacia della copertura e in <span class=\"_ _3\" id=\"cflshid_19453\"></span>che modo viene determinato il rapporto </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_19454\">di copertura). La relazione di copertura soddisfa i criteri di ammissibilit\u00e0 per la contabilizzazione delle operazioni </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19455\">di copertura se soddisfa tutti i seguenti requisiti di efficacia della copertura:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19456\"><span id=\"cflshid_19457\">\u00a0<span class=\"_ _45\" id=\"cflshid_19458\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19459\">\u00a0</span><span id=\"cflshid_19460\">vi \u00e8 un rapporto economico tra l\u2019elemento coperto e lo strumento di copertura;</span></div><div class=\"t m0 x31 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19461\"><span id=\"cflshid_19462\">\u00a0<span class=\"_ _45\" id=\"cflshid_19463\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19464\">\u00a0</span><span class=\"ff6\" id=\"cflshid_19465\">l\u2019effetto del <span class=\"_ _0\" id=\"cflshid_19466\"></span>rischio di credito <span class=\"_ _3\" id=\"cflshid_19467\"></span>non prevale <span class=\"_ _3\" id=\"cflshid_19468\"></span>sulle variazioni <span class=\"_ _0\" id=\"cflshid_19469\"></span>di valore risultanti <span class=\"_ _3\" id=\"cflshid_19470\"></span>dal suddetto <span class=\"_ _3\" id=\"cflshid_19471\"></span>rapporto economico.</span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsb9\" id=\"cflshid_19472\">Il rapporto di copertura della relazione di copertura \u00e8 lo stesso di quello risultante dalla quantit\u00e0 dell\u2019elemento </div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19473\">coperto <span class=\"_ _d\" id=\"cflshid_19474\"></span>che <span class=\"_ _d\" id=\"cflshid_19475\"></span>il <span class=\"_ _d\" id=\"cflshid_19476\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_19477\"></span>effettivamente <span class=\"_ _d\" id=\"cflshid_19478\"></span>copre <span class=\"_ _d\" id=\"cflshid_19479\"></span>e <span class=\"_ _d\" id=\"cflshid_19480\"></span>dalla <span class=\"_ _d\" id=\"cflshid_19481\"></span>quantit\u00e0 <span class=\"_ _d\" id=\"cflshid_19482\"></span>dello <span class=\"_ _d\" id=\"cflshid_19483\"></span>strumento <span class=\"_ _d\" id=\"cflshid_19484\"></span>di <span class=\"_ _d\" id=\"cflshid_19485\"></span>copertura <span class=\"_ _d\" id=\"cflshid_19486\"></span>che <span class=\"_ _d\" id=\"cflshid_19487\"></span>il <span class=\"_ _d\" id=\"cflshid_19488\"></span>Gruppo <span class=\"_ _4\" id=\"cflshid_19489\"></span>utilizza </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19490\">effettivamente per coprire tale quantit\u00e0 di elemento coperto.  </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19491\"><span id=\"cflshid_19492\">Le operazioni che soddisfano tutti i criteri qualificanti per l\u2019</span><span class=\"ffd\" id=\"cflshid_19493\"><span id=\"cflshid_19494\">hedge accounting </span><span class=\"ff1\" id=\"cflshid_19495\">sono contabilizzate come segue:</span></span></div><div class=\"t m0 x3 h13 y67 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19496\">Copertur<span class=\"_ _0\" id=\"cflshid_19497\"></span>e di fair value</div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_19498\"><span id=\"cflshid_19499\">La variazione del </span><span class=\"ffd\" id=\"cflshid_19500\">fair value</span><span id=\"cflshid_19501\"> dei derivati di copertura \u00e8 rilevata nel prospetto del conto economico. La variazione </span></div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19502\"><span id=\"cflshid_19503\">del </span><span class=\"ffd ws4c\" id=\"cflshid_19504\"><span id=\"cflshid_19505\">fair value</span><span class=\"ff1\" id=\"cflshid_19506\"><span id=\"cflshid_19507\"> dell\u2019elemento coperto attribuibile al rischio coperto \u00e8 rilevata come parte del valore di carico dell\u2019e<span class=\"_ _3\" id=\"cflshid_19508\"></span></span><span class=\"ws0\" id=\"cflshid_19509\">-</span></span></span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19510\">lemento coperto ed \u00e8 inoltre rilevato nel prospetto del Conto economico complessivo consolidato.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_19511\"><span id=\"cflshid_19512\">Per quanto riguarda le coperture del </span><span class=\"ffd\" id=\"cflshid_19513\">fair value</span><span id=\"cflshid_19514\"> riferite a elementi contabilizzati secondo il criterio del costo am</span><span class=\"ws0\" id=\"cflshid_19515\">-</span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19516\">mortizzato, ogni rettifica del valore contabile \u00e8 ammortizzata nel prospetto dell\u2019utile/(perdita) d\u2019esercizio lungo <span class=\"_ _3\" id=\"cflshid_19517\"></span>il </div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19518\">periodo residuo <span class=\"_ _a\" id=\"cflshid_19519\"></span>della <span class=\"_ _a\" id=\"cflshid_19520\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19521\"></span>utilizzando <span class=\"_ _a\" id=\"cflshid_19522\"></span>il metodo <span class=\"_ _a\" id=\"cflshid_19523\"></span>del <span class=\"_ _a\" id=\"cflshid_19524\"></span>tasso <span class=\"_ _a\" id=\"cflshid_19525\"></span>di interesse <span class=\"_ _a\" id=\"cflshid_19526\"></span>effettivo <span class=\"_ _a\" id=\"cflshid_19527\"></span>(TIE). <span class=\"_ _a\" id=\"cflshid_19528\"></span>L<span class=\"_ _2\" id=\"cflshid_19529\"></span>\u2019ammortamento <span class=\"_ _a\" id=\"cflshid_19530\"></span>cos\u00ec </div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19531\"><span id=\"cflshid_19532\">determinato <span class=\"_ _a\" id=\"cflshid_19533\"></span>pu\u00f2 iniziare <span class=\"_ _a\" id=\"cflshid_19534\"></span>non <span class=\"_ _a\" id=\"cflshid_19535\"></span>appena <span class=\"_ _a\" id=\"cflshid_19536\"></span>esiste <span class=\"_ _a\" id=\"cflshid_19537\"></span>una <span class=\"_ _a\" id=\"cflshid_19538\"></span>rettifica <span class=\"_ _a\" id=\"cflshid_19539\"></span>ma <span class=\"_ _a\" id=\"cflshid_19540\"></span>non <span class=\"_ _a\" id=\"cflshid_19541\"></span>pu\u00f2 estendersi <span class=\"_ _a\" id=\"cflshid_19542\"></span>oltre <span class=\"_ _a\" id=\"cflshid_19543\"></span>la <span class=\"_ _a\" id=\"cflshid_19544\"></span>data <span class=\"_ _a\" id=\"cflshid_19545\"></span>in <span class=\"_ _a\" id=\"cflshid_19546\"></span>cui <span class=\"_ _a\" id=\"cflshid_19547\"></span>l\u2019elemento <span class=\"_ _a\" id=\"cflshid_19548\"></span>og</span><span class=\"ff1\" id=\"cflshid_19549\">-</span></div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19550\"><span id=\"cflshid_19551\">getto di copertura cessa <span class=\"_ _a\" id=\"cflshid_19552\"></span>di essere rettificato per <span class=\"_ _a\" id=\"cflshid_19553\"></span>effetto delle variazioni del </span><span class=\"ffd ws43\" id=\"cflshid_19554\"><span id=\"cflshid_19555\">fair value</span><span class=\"ff1\" id=\"cflshid_19556\"> attribuibili al rischio oggetto </span></span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19557\">di copertura.</div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws66\" id=\"cflshid_19558\"><span id=\"cflshid_19559\">Se l\u2019elemento coperto \u00e8 cancellato, il </span><span class=\"ffd\" id=\"cflshid_19560\">fair value</span><span id=\"cflshid_19561\"> non ammortizzato \u00e8 rilevato immediatamente nel prospetto del </span></div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19562\">conto economico.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_19571\"><span id=\"cflshid_19572\">Quando un impegno irrevocabile non iscritto \u00e8 designato come elemento oggetto di copertura, le successive va</span><span class=\"ws0\" id=\"cflshid_19573\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_19574\"><span id=\"cflshid_19575\">riazioni cumulate del suo </span><span class=\"ffd\" id=\"cflshid_19576\">fair value</span><span id=\"cflshid_19577\"> attribuibili al rischio coperto sono contabilizzate come attivit\u00e0 o passivit\u00e0 e i </span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19578\">corrispondenti utili o perdite rilevati nel prospetto dell\u2019utile/(perdita) d\u2019esercizio. </div><div class=\"t m0 x3 h13 y4d fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19579\">Copertura dei flussi di cassa</div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19580\"><span id=\"cflshid_19581\">La <span class=\"_ _a\" id=\"cflshid_19582\"></span>porzione <span class=\"_ _a\" id=\"cflshid_19583\"></span>di <span class=\"_ _a\" id=\"cflshid_19584\"></span>utile <span class=\"_ _a\" id=\"cflshid_19585\"></span>o <span class=\"_ _c\" id=\"cflshid_19586\"></span>perdita <span class=\"_ _a\" id=\"cflshid_19587\"></span>sullo <span class=\"_ _a\" id=\"cflshid_19588\"></span>strumento <span class=\"_ _a\" id=\"cflshid_19589\"></span>coperto, <span class=\"_ _a\" id=\"cflshid_19590\"></span>relativa <span class=\"_ _c\" id=\"cflshid_19591\"></span>alla <span class=\"_ _a\" id=\"cflshid_19592\"></span>parte <span class=\"_ _a\" id=\"cflshid_19593\"></span>di <span class=\"_ _a\" id=\"cflshid_19594\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19595\"></span>efficace, <span class=\"_ _c\" id=\"cflshid_19596\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_19597\"></span>rilevata <span class=\"_ _a\" id=\"cflshid_19598\"></span>nel <span class=\"_ _a\" id=\"cflshid_19599\"></span>pro</span><span class=\"ff1\" id=\"cflshid_19600\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19601\"><span id=\"cflshid_19602\">spetto </span><span class=\"_ _4\" id=\"cflshid_19603\">\u00a0</span><span id=\"cflshid_19604\">del </span><span class=\"_ _4\" id=\"cflshid_19605\">\u00a0</span><span id=\"cflshid_19606\">Conto </span><span class=\"_ _4\" id=\"cflshid_19607\">\u00a0</span><span id=\"cflshid_19608\">economico </span><span class=\"_ _4\" id=\"cflshid_19609\">\u00a0</span><span id=\"cflshid_19610\">complessivo </span><span class=\"_ _7\" id=\"cflshid_19611\">\u00a0</span><span id=\"cflshid_19612\">consolidato </span><span class=\"_ _4\" id=\"cflshid_19613\">\u00a0</span><span id=\"cflshid_19614\">nella </span><span class=\"_ _4\" id=\"cflshid_19615\">\u00a0</span><span id=\"cflshid_19616\">riserva </span><span class=\"_ _4\" id=\"cflshid_19617\">\u00a0</span><span id=\"cflshid_19618\">di </span><span class=\"_ _7\" id=\"cflshid_19619\">\u00a0</span><span id=\"cflshid_19620\">\u201ccash </span><span class=\"_ _4\" id=\"cflshid_19621\">\u00a0</span><span id=\"cflshid_19622\">flow </span><span class=\"_ _4\" id=\"cflshid_19623\">\u00a0</span><span id=\"cflshid_19624\">hedge\u201d, </span><span class=\"_ _7\" id=\"cflshid_19625\">\u00a0</span><span id=\"cflshid_19626\">mentre </span><span class=\"_ _4\" id=\"cflshid_19627\">\u00a0</span><span id=\"cflshid_19628\">la </span><span class=\"_ _4\" id=\"cflshid_19629\">\u00a0</span><span id=\"cflshid_19630\">parte </span><span class=\"_ _4\" id=\"cflshid_19631\">\u00a0</span><span id=\"cflshid_19632\">non </span></div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19633\">efficace <span class=\"_ _c\" id=\"cflshid_19634\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19635\"></span>rilevata <span class=\"_ _d\" id=\"cflshid_19636\"></span>direttamente <span class=\"_ _c\" id=\"cflshid_19637\"></span>nel <span class=\"_ _d\" id=\"cflshid_19638\"></span>prospetto <span class=\"_ _c\" id=\"cflshid_19639\"></span>del <span class=\"_ _d\" id=\"cflshid_19640\"></span>conto <span class=\"_ _c\" id=\"cflshid_19641\"></span>economico. <span class=\"_ _c\" id=\"cflshid_19642\"></span>La <span class=\"_ _d\" id=\"cflshid_19643\"></span>riserva <span class=\"_ _c\" id=\"cflshid_19644\"></span>di <span class=\"_ _d\" id=\"cflshid_19645\"></span>cash <span class=\"_ _c\" id=\"cflshid_19646\"></span>flow <span class=\"_ _d\" id=\"cflshid_19647\"></span>hedge <span class=\"_ _c\" id=\"cflshid_19648\"></span>\u00e8 <span class=\"_ _d\" id=\"cflshid_19649\"></span>rettificata <span class=\"_ _c\" id=\"cflshid_19650\"></span>al </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws69\" id=\"cflshid_19651\"><span id=\"cflshid_19652\">minore tra l\u2019utile o la perdita cumulativa sullo strumento di copertura e la variazione cumulativa del </span><span class=\"ffd\" id=\"cflshid_19653\">fair value</span><span class=\"ws0\" id=\"cflshid_19654\">\u00a0</span></div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19655\">dell\u2019elemento coperto. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_19656\">Il Gruppo utilizza contratti a termine su valute a copertura della propria esposizione al rischio di cambio relativa </div><div class=\"t m0 x3 h6 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19657\"><span id=\"cflshid_19658\">sia a <span class=\"_ _a\" id=\"cflshid_19659\"></span>transazioni previste <span class=\"_ _a\" id=\"cflshid_19660\"></span>sia ad <span class=\"_ _a\" id=\"cflshid_19661\"></span>impegni gi\u00e0 <span class=\"_ _a\" id=\"cflshid_19662\"></span>stabiliti. <span class=\"_ _a\" id=\"cflshid_19663\"></span>La parte <span class=\"_ _a\" id=\"cflshid_19664\"></span>non efficace <span class=\"_ _a\" id=\"cflshid_19665\"></span>dei contratti <span class=\"_ _a\" id=\"cflshid_19666\"></span>a termine <span class=\"_ _a\" id=\"cflshid_19667\"></span>su valute <span class=\"_ _a\" id=\"cflshid_19668\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_19669\"></span>rile</span><span class=\"ff1\" id=\"cflshid_19670\">-</span></div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19671\">vata nei proventi e oneri finanziari. </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_19672\">Il Gruppo designa solo la componente spot dei contratti a termine come strumento di copertura. La componente </div><div class=\"t m0 x3 h6 y57 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19673\"><span id=\"cflshid_19674\">forwar<span class=\"_ _0\" id=\"cflshid_19675\"></span>d</span><span class=\"ff1 ws92\" id=\"cflshid_19676\"><span id=\"cflshid_19677\"> \u00e8 cumulativamente rilevata nel prospetto di Conto economico complessivo consolidato in una voce sepa</span><span class=\"ws0\" id=\"cflshid_19678\">-</span></span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19679\">rata.</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsbb\" id=\"cflshid_19680\">Gli importi accumulati tra le altre componenti di Conto economico complessivo consolidato sono contabilizzati, a </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws90\" id=\"cflshid_19681\"><span id=\"cflshid_19682\">seconda della natura della transazione coperta sottostante. Se l\u2019operazione oggetto di copertura comporta successi</span><span class=\"ws0\" id=\"cflshid_19683\">-</span></div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19684\"><span id=\"cflshid_19685\">vamente <span class=\"_ _0\" id=\"cflshid_19686\"></span>la rilevazione <span class=\"_ _0\" id=\"cflshid_19687\"></span>di <span class=\"_ _0\" id=\"cflshid_19688\"></span>una componente <span class=\"_ _0\" id=\"cflshid_19689\"></span>non <span class=\"_ _0\" id=\"cflshid_19690\"></span>finanziaria, l\u2019importo <span class=\"_ _0\" id=\"cflshid_19691\"></span>accumulato <span class=\"_ _0\" id=\"cflshid_19692\"></span>nel patrimonio <span class=\"_ _0\" id=\"cflshid_19693\"></span>netto <span class=\"_ _0\" id=\"cflshid_19694\"></span>viene rimos</span><span class=\"ff1\" id=\"cflshid_19695\">-</span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_19696\">so dalla componente separata del patrimonio netto e incluso nel valore di costo o altro valore di carico dell\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19697\">o <span class=\"_ _a\" id=\"cflshid_19698\"></span>passivit\u00e0 <span class=\"_ _c\" id=\"cflshid_19699\"></span>coperta. <span class=\"_ _c\" id=\"cflshid_19700\"></span>Questa <span class=\"_ _a\" id=\"cflshid_19701\"></span>non <span class=\"_ _c\" id=\"cflshid_19702\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19703\"></span>considerata <span class=\"_ _c\" id=\"cflshid_19704\"></span>una <span class=\"_ _a\" id=\"cflshid_19705\"></span>riclassifica <span class=\"_ _c\" id=\"cflshid_19706\"></span>delle <span class=\"_ _c\" id=\"cflshid_19707\"></span>poste <span class=\"_ _a\" id=\"cflshid_19708\"></span>rilevate <span class=\"_ _c\" id=\"cflshid_19709\"></span>in <span class=\"_ _c\" id=\"cflshid_19710\"></span>OCI <span class=\"_ _a\" id=\"cflshid_19711\"></span>per <span class=\"_ _c\" id=\"cflshid_19712\"></span>il <span class=\"_ _c\" id=\"cflshid_19713\"></span>periodo. <span class=\"_ _c\" id=\"cflshid_19714\"></span>Ci\u00f2 <span class=\"_ _a\" id=\"cflshid_19715\"></span>vale </div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19716\">anche nel caso di operazione programmata coperta di un\u2019attivit\u00e0 non finanziaria o di una <span class=\"_ _a\" id=\"cflshid_19717\"></span>passivit\u00e0 non finanziaria </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws8b\" id=\"cflshid_19718\">che diventa successivamente un impegno irrevocabile al quale si applica la contabilizzazione delle operazioni di </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19719\"><span id=\"cflshid_19720\">copertura di </span><span class=\"ffd\" id=\"cflshid_19721\">fair value</span><span id=\"cflshid_19722\">.</span></div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19723\">Per <span class=\"_ _c\" id=\"cflshid_19724\"></span>qualsiasi <span class=\"_ _c\" id=\"cflshid_19725\"></span>altra <span class=\"_ _c\" id=\"cflshid_19726\"></span>copertura <span class=\"_ _c\" id=\"cflshid_19727\"></span>di <span class=\"_ _c\" id=\"cflshid_19728\"></span>flussi <span class=\"_ _c\" id=\"cflshid_19729\"></span>finanziari, <span class=\"_ _c\" id=\"cflshid_19730\"></span>l\u2019importo <span class=\"_ _c\" id=\"cflshid_19731\"></span>accumulato <span class=\"_ _c\" id=\"cflshid_19732\"></span>in <span class=\"_ _c\" id=\"cflshid_19733\"></span>OCI <span class=\"_ _c\" id=\"cflshid_19734\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19735\"></span>riclassificato <span class=\"_ _d\" id=\"cflshid_19736\"></span>a <span class=\"_ _c\" id=\"cflshid_19737\"></span>conto <span class=\"_ _c\" id=\"cflshid_19738\"></span>economico </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19739\">come <span class=\"_ _a\" id=\"cflshid_19740\"></span>una <span class=\"_ _c\" id=\"cflshid_19741\"></span>rettifica <span class=\"_ _c\" id=\"cflshid_19742\"></span>da <span class=\"_ _c\" id=\"cflshid_19743\"></span>riclassificazione <span class=\"_ _a\" id=\"cflshid_19744\"></span>nello <span class=\"_ _c\" id=\"cflshid_19745\"></span>stesso <span class=\"_ _c\" id=\"cflshid_19746\"></span>periodo <span class=\"_ _c\" id=\"cflshid_19747\"></span>o <span class=\"_ _a\" id=\"cflshid_19748\"></span>nei <span class=\"_ _c\" id=\"cflshid_19749\"></span>periodi <span class=\"_ _c\" id=\"cflshid_19750\"></span>durante <span class=\"_ _c\" id=\"cflshid_19751\"></span>i <span class=\"_ _a\" id=\"cflshid_19752\"></span>quali <span class=\"_ _c\" id=\"cflshid_19753\"></span>i <span class=\"_ _c\" id=\"cflshid_19754\"></span>flussi <span class=\"_ _c\" id=\"cflshid_19755\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_19756\"></span>coperti </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19757\">impattano il conto economico.</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19758\">Se <span class=\"_ _0\" id=\"cflshid_19759\"></span>la <span class=\"_ _0\" id=\"cflshid_19760\"></span>contabilizzazione <span class=\"_ _3\" id=\"cflshid_19761\"></span>di <span class=\"_ _0\" id=\"cflshid_19762\"></span>copertura <span class=\"_ _3\" id=\"cflshid_19763\"></span>del <span class=\"_ _0\" id=\"cflshid_19764\"></span>flusso <span class=\"_ _3\" id=\"cflshid_19765\"></span>di <span class=\"_ _0\" id=\"cflshid_19766\"></span>cassa <span class=\"_ _3\" id=\"cflshid_19767\"></span>viene <span class=\"_ _0\" id=\"cflshid_19768\"></span>interrotta, <span class=\"_ _0\" id=\"cflshid_19769\"></span>l\u2019importo <span class=\"_ _3\" id=\"cflshid_19770\"></span>accumulato <span class=\"_ _0\" id=\"cflshid_19771\"></span>in <span class=\"_ _3\" id=\"cflshid_19772\"></span>OCI <span class=\"_ _0\" id=\"cflshid_19773\"></span>deve <span class=\"_ _3\" id=\"cflshid_19774\"></span>rimanere </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19775\"><span id=\"cflshid_19776\">tale se si prevede che i flussi futuri di <span class=\"_ _3\" id=\"cflshid_19777\"></span>cassa coperti si verificheranno. <span class=\"_ _0\" id=\"cflshid_19778\"></span>Altrimenti, l\u2019importo dovr\u00e0 essere immedia</span><span class=\"ff1\" id=\"cflshid_19779\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19780\"><span id=\"cflshid_19781\">tamente <span class=\"_ _d\" id=\"cflshid_19782\"></span>riclassificato </span><span class=\"_ _4\" id=\"cflshid_19783\">\u00a0</span><span id=\"cflshid_19784\">nell\u2019utile/(perdita) <span class=\"_ _d\" id=\"cflshid_19785\"></span>dell\u2019esercizio </span><span class=\"_ _4\" id=\"cflshid_19786\">\u00a0</span><span id=\"cflshid_19787\">come <span class=\"_ _d\" id=\"cflshid_19788\"></span>rettifica </span><span class=\"_ _4\" id=\"cflshid_19789\">\u00a0</span><span id=\"cflshid_19790\">da <span class=\"_ _d\" id=\"cflshid_19791\"></span>riclassificazione. <span class=\"_ _4\" id=\"cflshid_19792\"></span>Dopo <span class=\"_ _d\" id=\"cflshid_19793\"></span>la <span class=\"_ _4\" id=\"cflshid_19794\"></span>sospensione, </span></div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19795\">una <span class=\"_ _d\" id=\"cflshid_19796\"></span>volta <span class=\"_ _d\" id=\"cflshid_19797\"></span>che <span class=\"_ _d\" id=\"cflshid_19798\"></span>il <span class=\"_ _d\" id=\"cflshid_19799\"></span>flusso <span class=\"_ _4\" id=\"cflshid_19800\"></span>di <span class=\"_ _c\" id=\"cflshid_19801\"></span>cassa <span class=\"_ _d\" id=\"cflshid_19802\"></span>coperto <span class=\"_ _4\" id=\"cflshid_19803\"></span>si <span class=\"_ _c\" id=\"cflshid_19804\"></span>verifica, <span class=\"_ _d\" id=\"cflshid_19805\"></span>qualsiasi <span class=\"_ _d\" id=\"cflshid_19806\"></span>importo <span class=\"_ _4\" id=\"cflshid_19807\"></span>accumulato <span class=\"_ _c\" id=\"cflshid_19808\"></span>rimanente <span class=\"_ _d\" id=\"cflshid_19809\"></span>in <span class=\"_ _d\" id=\"cflshid_19810\"></span>OCI <span class=\"_ _4\" id=\"cflshid_19811\"></span>deve <span class=\"_ _c\" id=\"cflshid_19812\"></span>essere </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19813\">contabilizzato a seconda della natura della transazione sottostante come precedentemente descritto.</div><div class=\"t m0 x3 h13 y69 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19814\">Copertura di un investimento netto in una gestione estera</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_19815\"><span id=\"cflshid_19816\">Le coperture di un investimento netto in una gestione estera, comprese le coperture di una posta monetaria conta</span><span class=\"ws0\" id=\"cflshid_19817\">-</span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19818\">bilizzata come <span class=\"_ _3\" id=\"cflshid_19819\"></span>parte di <span class=\"_ _3\" id=\"cflshid_19820\"></span>un investimento <span class=\"_ _3\" id=\"cflshid_19821\"></span>netto, sono <span class=\"_ _3\" id=\"cflshid_19822\"></span>contabilizzate in <span class=\"_ _3\" id=\"cflshid_19823\"></span>modo simile <span class=\"_ _3\" id=\"cflshid_19824\"></span>alle coperture <span class=\"_ _3\" id=\"cflshid_19825\"></span>dei flussi <span class=\"_ _3\" id=\"cflshid_19826\"></span>di cassa. </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_19827\"><span id=\"cflshid_19828\">Gli utili o perdite dello strumento di copertura sono iscritti tra le altre componenti di Conto economico complessi</span><span class=\"ws0\" id=\"cflshid_19829\">-</span></div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19830\"><span id=\"cflshid_19831\">vo <span class=\"_ _3\" id=\"cflshid_19832\"></span>consolidato per <span class=\"_ _0\" id=\"cflshid_19833\"></span>la parte <span class=\"_ _0\" id=\"cflshid_19834\"></span>efficace della <span class=\"_ _0\" id=\"cflshid_19835\"></span>copertura, mentre <span class=\"_ _0\" id=\"cflshid_19836\"></span>per la <span class=\"_ _0\" id=\"cflshid_19837\"></span>restante parte <span class=\"_ _0\" id=\"cflshid_19838\"></span>(non efficace) <span class=\"_ _0\" id=\"cflshid_19839\"></span>sono rilevati <span class=\"_ _0\" id=\"cflshid_19840\"></span>nel pro</span><span class=\"ff1\" id=\"cflshid_19841\">-</span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_19842\">spetto dell\u2019utile/(perdita) d\u2019esercizio. <span class=\"_ _0\" id=\"cflshid_19843\"></span>Alla dismissione dell\u2019attivit\u00e0 estera, il valore cumulato di tali utili o perdite </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19844\">complessivi \u00e8 trasferito nel prospetto dell\u2019utile/(perdita) d\u2019esercizio.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24712": {
   "value": "<div class=\"t m0 x3 h33 y3 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19352\">Strumenti finanziari derivati ed Hedge <span class=\"_ _0\" id=\"cflshid_19353\"></span>Accounting</div><div class=\"t m0 x3 h9 y71 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19354\">Rilevazione iniziale e valutazione successiva</div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19355\">Il <span class=\"_ _0\" id=\"cflshid_19356\"></span>Gruppo utilizza <span class=\"_ _0\" id=\"cflshid_19357\"></span>strumenti <span class=\"_ _0\" id=\"cflshid_19358\"></span>finanziari <span class=\"_ _3\" id=\"cflshid_19359\"></span>derivati <span class=\"_ _0\" id=\"cflshid_19360\"></span>tra i <span class=\"_ _0\" id=\"cflshid_19361\"></span>quali: <span class=\"_ _0\" id=\"cflshid_19362\"></span>contratti <span class=\"_ _3\" id=\"cflshid_19363\"></span>a <span class=\"_ _0\" id=\"cflshid_19364\"></span>termine in <span class=\"_ _0\" id=\"cflshid_19365\"></span>valuta, <span class=\"_ _0\" id=\"cflshid_19366\"></span>swap <span class=\"_ _3\" id=\"cflshid_19367\"></span>su <span class=\"_ _0\" id=\"cflshid_19368\"></span>tassi di <span class=\"_ _0\" id=\"cflshid_19369\"></span>interesse <span class=\"_ _0\" id=\"cflshid_19370\"></span>per </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19371\">coprire rispettivamente, i <span class=\"_ _3\" id=\"cflshid_19372\"></span>propri rischi di <span class=\"_ _3\" id=\"cflshid_19373\"></span>cambio valutario ed <span class=\"_ _3\" id=\"cflshid_19374\"></span>i rischi di <span class=\"_ _3\" id=\"cflshid_19375\"></span>tasso di interesse. <span class=\"_ _0\" id=\"cflshid_19376\"></span>T<span class=\"_ _0\" id=\"cflshid_19377\"></span>ali strumenti finanziari </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsb2\" id=\"cflshid_19378\"><span id=\"cflshid_19379\">derivati sono inizialmente rilevati al </span><span class=\"ffd\" id=\"cflshid_19380\">fair value</span><span id=\"cflshid_19381\"> alla data in cui il contratto derivato \u00e8 sottoscritto e, successivamen</span><span class=\"ws0\" id=\"cflshid_19382\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 wsaa\" id=\"cflshid_19383\"><span id=\"cflshid_19384\">te, sono valutati nuovamente al </span><span class=\"ffd\" id=\"cflshid_19385\"><span id=\"cflshid_19386\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_19387\"><span id=\"cflshid_19388\">. <span class=\"_ _c\" id=\"cflshid_19389\"></span>I <span class=\"_ _d\" id=\"cflshid_19390\"></span>derivati <span class=\"_ _d\" id=\"cflshid_19391\"></span>sono <span class=\"_ _d\" id=\"cflshid_19392\"></span>contabilizzati <span class=\"_ _d\" id=\"cflshid_19393\"></span>come <span class=\"_ _d\" id=\"cflshid_19394\"></span>attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_19395\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_19396\"></span>quando <span class=\"_ _d\" id=\"cflshid_19397\"></span>il <span class=\"_ _d\" id=\"cflshid_19398\"></span></span><span class=\"ffd\" id=\"cflshid_19399\">fair </span></span></span></div><div class=\"t m0 x3 h6 y4f ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19400\"><span id=\"cflshid_19401\">value</span><span class=\"ff6\" id=\"cflshid_19402\"> \u00e8 positivo e come passivit\u00e0 finanziarie quando il </span><span id=\"cflshid_19403\">fair value</span><span class=\"ff1\" id=\"cflshid_19404\"> \u00e8 negativo.</span></div><div class=\"t m0 x3 h6 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19405\"><span id=\"cflshid_19406\">Ai fini dell\u2019</span><span class=\"ffd\" id=\"cflshid_19407\"><span id=\"cflshid_19408\">hedge accounting</span><span class=\"ff1\" id=\"cflshid_19409\">, le coperture sono di tre tipi:</span></span></div><div class=\"t m0 x31 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19410\"><span id=\"cflshid_19411\">\u00a0<span class=\"_ _45\" id=\"cflshid_19412\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19413\">\u00a0</span><span class=\"ws42\" id=\"cflshid_19414\"><span id=\"cflshid_19415\">copertura di </span><span class=\"ffd\" id=\"cflshid_19416\">fair value</span><span id=\"cflshid_19417\"> in caso di copertura dell\u2019esposizione contro le variazioni del </span><span class=\"ffd\" id=\"cflshid_19418\">fair value</span><span id=\"cflshid_19419\"> dell\u2019attivit\u00e0 o </span></span></div><div class=\"t m0 x32 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19420\">passivit\u00e0 rilevata o impegno irrevocabile non iscritto;</div><div class=\"t m0 x31 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19421\"><span id=\"cflshid_19422\">\u00a0<span class=\"_ _45\" id=\"cflshid_19423\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19424\">\u00a0</span><span class=\"ff6\" id=\"cflshid_19425\"><span id=\"cflshid_19426\">copertura di <span class=\"_ _3\" id=\"cflshid_19427\"></span>flussi finanziari <span class=\"_ _3\" id=\"cflshid_19428\"></span>in caso <span class=\"_ _3\" id=\"cflshid_19429\"></span>di copertura <span class=\"_ _3\" id=\"cflshid_19430\"></span>dell\u2019esposizione contro <span class=\"_ _3\" id=\"cflshid_19431\"></span>la variabilit\u00e0 <span class=\"_ _3\" id=\"cflshid_19432\"></span>dei flussi <span class=\"_ _3\" id=\"cflshid_19433\"></span>finanziari attri</span><span class=\"ff1\" id=\"cflshid_19434\">-</span></span></div><div class=\"t m0 x32 h6 y54 ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_19435\">buibile a un particolare rischio associato con tutte le attivit\u00e0 o passivit\u00e0 rilevate o a un\u2019operazione programmata </div><div class=\"t m0 x32 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19436\">altamente probabile o il rischio di valuta estera su impegno irrevocabile non iscritto;</div><div class=\"t m0 x31 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19437\"><span id=\"cflshid_19438\">\u00a0<span class=\"_ _45\" id=\"cflshid_19439\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19440\">\u00a0</span><span id=\"cflshid_19441\">copertura di un investimento netto in una gestione estera.</span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_19442\">All\u2019avvio di un\u2019operazione di copertura, il Gruppo designa e documenta formalmente il rapporto di copertura, cui </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19443\"><span id=\"cflshid_19444\">intende applicare l\u2019</span><span class=\"ffd\" id=\"cflshid_19445\">hedge accounting</span><span id=\"cflshid_19446\">, i propri obiettivi nella gestione del rischio e la strategia perseguita.</span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19447\">La documentazione include l\u2019identificazione <span class=\"_ _a\" id=\"cflshid_19448\"></span>dello strumento di copertura, <span class=\"_ _a\" id=\"cflshid_19449\"></span>dell\u2019elemento coperto, della natura <span class=\"_ _a\" id=\"cflshid_19450\"></span>del </div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19451\">rischio e delle modalit\u00e0 con cui il Gruppo valuter\u00e0 se la relazione di copertura soddisfi i requisiti di efficacia della </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19452\">copertura (compresa l\u2019analisi delle fonti di inefficacia della copertura e in <span class=\"_ _3\" id=\"cflshid_19453\"></span>che modo viene determinato il rapporto </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_19454\">di copertura). La relazione di copertura soddisfa i criteri di ammissibilit\u00e0 per la contabilizzazione delle operazioni </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19455\">di copertura se soddisfa tutti i seguenti requisiti di efficacia della copertura:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19456\"><span id=\"cflshid_19457\">\u00a0<span class=\"_ _45\" id=\"cflshid_19458\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19459\">\u00a0</span><span id=\"cflshid_19460\">vi \u00e8 un rapporto economico tra l\u2019elemento coperto e lo strumento di copertura;</span></div><div class=\"t m0 x31 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19461\"><span id=\"cflshid_19462\">\u00a0<span class=\"_ _45\" id=\"cflshid_19463\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19464\">\u00a0</span><span class=\"ff6\" id=\"cflshid_19465\">l\u2019effetto del <span class=\"_ _0\" id=\"cflshid_19466\"></span>rischio di credito <span class=\"_ _3\" id=\"cflshid_19467\"></span>non prevale <span class=\"_ _3\" id=\"cflshid_19468\"></span>sulle variazioni <span class=\"_ _0\" id=\"cflshid_19469\"></span>di valore risultanti <span class=\"_ _3\" id=\"cflshid_19470\"></span>dal suddetto <span class=\"_ _3\" id=\"cflshid_19471\"></span>rapporto economico.</span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsb9\" id=\"cflshid_19472\">Il rapporto di copertura della relazione di copertura \u00e8 lo stesso di quello risultante dalla quantit\u00e0 dell\u2019elemento </div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19473\">coperto <span class=\"_ _d\" id=\"cflshid_19474\"></span>che <span class=\"_ _d\" id=\"cflshid_19475\"></span>il <span class=\"_ _d\" id=\"cflshid_19476\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_19477\"></span>effettivamente <span class=\"_ _d\" id=\"cflshid_19478\"></span>copre <span class=\"_ _d\" id=\"cflshid_19479\"></span>e <span class=\"_ _d\" id=\"cflshid_19480\"></span>dalla <span class=\"_ _d\" id=\"cflshid_19481\"></span>quantit\u00e0 <span class=\"_ _d\" id=\"cflshid_19482\"></span>dello <span class=\"_ _d\" id=\"cflshid_19483\"></span>strumento <span class=\"_ _d\" id=\"cflshid_19484\"></span>di <span class=\"_ _d\" id=\"cflshid_19485\"></span>copertura <span class=\"_ _d\" id=\"cflshid_19486\"></span>che <span class=\"_ _d\" id=\"cflshid_19487\"></span>il <span class=\"_ _d\" id=\"cflshid_19488\"></span>Gruppo <span class=\"_ _4\" id=\"cflshid_19489\"></span>utilizza </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19490\">effettivamente per coprire tale quantit\u00e0 di elemento coperto.  </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19491\"><span id=\"cflshid_19492\">Le operazioni che soddisfano tutti i criteri qualificanti per l\u2019</span><span class=\"ffd\" id=\"cflshid_19493\"><span id=\"cflshid_19494\">hedge accounting </span><span class=\"ff1\" id=\"cflshid_19495\">sono contabilizzate come segue:</span></span></div><div class=\"t m0 x3 h13 y67 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19496\">Copertur<span class=\"_ _0\" id=\"cflshid_19497\"></span>e di fair value</div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_19498\"><span id=\"cflshid_19499\">La variazione del </span><span class=\"ffd\" id=\"cflshid_19500\">fair value</span><span id=\"cflshid_19501\"> dei derivati di copertura \u00e8 rilevata nel prospetto del conto economico. La variazione </span></div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19502\"><span id=\"cflshid_19503\">del </span><span class=\"ffd ws4c\" id=\"cflshid_19504\"><span id=\"cflshid_19505\">fair value</span><span class=\"ff1\" id=\"cflshid_19506\"><span id=\"cflshid_19507\"> dell\u2019elemento coperto attribuibile al rischio coperto \u00e8 rilevata come parte del valore di carico dell\u2019e<span class=\"_ _3\" id=\"cflshid_19508\"></span></span><span class=\"ws0\" id=\"cflshid_19509\">-</span></span></span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19510\">lemento coperto ed \u00e8 inoltre rilevato nel prospetto del Conto economico complessivo consolidato.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_19511\"><span id=\"cflshid_19512\">Per quanto riguarda le coperture del </span><span class=\"ffd\" id=\"cflshid_19513\">fair value</span><span id=\"cflshid_19514\"> riferite a elementi contabilizzati secondo il criterio del costo am</span><span class=\"ws0\" id=\"cflshid_19515\">-</span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19516\">mortizzato, ogni rettifica del valore contabile \u00e8 ammortizzata nel prospetto dell\u2019utile/(perdita) d\u2019esercizio lungo <span class=\"_ _3\" id=\"cflshid_19517\"></span>il </div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19518\">periodo residuo <span class=\"_ _a\" id=\"cflshid_19519\"></span>della <span class=\"_ _a\" id=\"cflshid_19520\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19521\"></span>utilizzando <span class=\"_ _a\" id=\"cflshid_19522\"></span>il metodo <span class=\"_ _a\" id=\"cflshid_19523\"></span>del <span class=\"_ _a\" id=\"cflshid_19524\"></span>tasso <span class=\"_ _a\" id=\"cflshid_19525\"></span>di interesse <span class=\"_ _a\" id=\"cflshid_19526\"></span>effettivo <span class=\"_ _a\" id=\"cflshid_19527\"></span>(TIE). <span class=\"_ _a\" id=\"cflshid_19528\"></span>L<span class=\"_ _2\" id=\"cflshid_19529\"></span>\u2019ammortamento <span class=\"_ _a\" id=\"cflshid_19530\"></span>cos\u00ec </div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19531\"><span id=\"cflshid_19532\">determinato <span class=\"_ _a\" id=\"cflshid_19533\"></span>pu\u00f2 iniziare <span class=\"_ _a\" id=\"cflshid_19534\"></span>non <span class=\"_ _a\" id=\"cflshid_19535\"></span>appena <span class=\"_ _a\" id=\"cflshid_19536\"></span>esiste <span class=\"_ _a\" id=\"cflshid_19537\"></span>una <span class=\"_ _a\" id=\"cflshid_19538\"></span>rettifica <span class=\"_ _a\" id=\"cflshid_19539\"></span>ma <span class=\"_ _a\" id=\"cflshid_19540\"></span>non <span class=\"_ _a\" id=\"cflshid_19541\"></span>pu\u00f2 estendersi <span class=\"_ _a\" id=\"cflshid_19542\"></span>oltre <span class=\"_ _a\" id=\"cflshid_19543\"></span>la <span class=\"_ _a\" id=\"cflshid_19544\"></span>data <span class=\"_ _a\" id=\"cflshid_19545\"></span>in <span class=\"_ _a\" id=\"cflshid_19546\"></span>cui <span class=\"_ _a\" id=\"cflshid_19547\"></span>l\u2019elemento <span class=\"_ _a\" id=\"cflshid_19548\"></span>og</span><span class=\"ff1\" id=\"cflshid_19549\">-</span></div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19550\"><span id=\"cflshid_19551\">getto di copertura cessa <span class=\"_ _a\" id=\"cflshid_19552\"></span>di essere rettificato per <span class=\"_ _a\" id=\"cflshid_19553\"></span>effetto delle variazioni del </span><span class=\"ffd ws43\" id=\"cflshid_19554\"><span id=\"cflshid_19555\">fair value</span><span class=\"ff1\" id=\"cflshid_19556\"> attribuibili al rischio oggetto </span></span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19557\">di copertura.</div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws66\" id=\"cflshid_19558\"><span id=\"cflshid_19559\">Se l\u2019elemento coperto \u00e8 cancellato, il </span><span class=\"ffd\" id=\"cflshid_19560\">fair value</span><span id=\"cflshid_19561\"> non ammortizzato \u00e8 rilevato immediatamente nel prospetto del </span></div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19562\">conto economico.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_19571\"><span id=\"cflshid_19572\">Quando un impegno irrevocabile non iscritto \u00e8 designato come elemento oggetto di copertura, le successive va</span><span class=\"ws0\" id=\"cflshid_19573\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_19574\"><span id=\"cflshid_19575\">riazioni cumulate del suo </span><span class=\"ffd\" id=\"cflshid_19576\">fair value</span><span id=\"cflshid_19577\"> attribuibili al rischio coperto sono contabilizzate come attivit\u00e0 o passivit\u00e0 e i </span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19578\">corrispondenti utili o perdite rilevati nel prospetto dell\u2019utile/(perdita) d\u2019esercizio. </div><div class=\"t m0 x3 h13 y4d fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19579\">Copertura dei flussi di cassa</div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19580\"><span id=\"cflshid_19581\">La <span class=\"_ _a\" id=\"cflshid_19582\"></span>porzione <span class=\"_ _a\" id=\"cflshid_19583\"></span>di <span class=\"_ _a\" id=\"cflshid_19584\"></span>utile <span class=\"_ _a\" id=\"cflshid_19585\"></span>o <span class=\"_ _c\" id=\"cflshid_19586\"></span>perdita <span class=\"_ _a\" id=\"cflshid_19587\"></span>sullo <span class=\"_ _a\" id=\"cflshid_19588\"></span>strumento <span class=\"_ _a\" id=\"cflshid_19589\"></span>coperto, <span class=\"_ _a\" id=\"cflshid_19590\"></span>relativa <span class=\"_ _c\" id=\"cflshid_19591\"></span>alla <span class=\"_ _a\" id=\"cflshid_19592\"></span>parte <span class=\"_ _a\" id=\"cflshid_19593\"></span>di <span class=\"_ _a\" id=\"cflshid_19594\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19595\"></span>efficace, <span class=\"_ _c\" id=\"cflshid_19596\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_19597\"></span>rilevata <span class=\"_ _a\" id=\"cflshid_19598\"></span>nel <span class=\"_ _a\" id=\"cflshid_19599\"></span>pro</span><span class=\"ff1\" id=\"cflshid_19600\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19601\"><span id=\"cflshid_19602\">spetto </span><span class=\"_ _4\" id=\"cflshid_19603\">\u00a0</span><span id=\"cflshid_19604\">del </span><span class=\"_ _4\" id=\"cflshid_19605\">\u00a0</span><span id=\"cflshid_19606\">Conto </span><span class=\"_ _4\" id=\"cflshid_19607\">\u00a0</span><span id=\"cflshid_19608\">economico </span><span class=\"_ _4\" id=\"cflshid_19609\">\u00a0</span><span id=\"cflshid_19610\">complessivo </span><span class=\"_ _7\" id=\"cflshid_19611\">\u00a0</span><span id=\"cflshid_19612\">consolidato </span><span class=\"_ _4\" id=\"cflshid_19613\">\u00a0</span><span id=\"cflshid_19614\">nella </span><span class=\"_ _4\" id=\"cflshid_19615\">\u00a0</span><span id=\"cflshid_19616\">riserva </span><span class=\"_ _4\" id=\"cflshid_19617\">\u00a0</span><span id=\"cflshid_19618\">di </span><span class=\"_ _7\" id=\"cflshid_19619\">\u00a0</span><span id=\"cflshid_19620\">\u201ccash </span><span class=\"_ _4\" id=\"cflshid_19621\">\u00a0</span><span id=\"cflshid_19622\">flow </span><span class=\"_ _4\" id=\"cflshid_19623\">\u00a0</span><span id=\"cflshid_19624\">hedge\u201d, </span><span class=\"_ _7\" id=\"cflshid_19625\">\u00a0</span><span id=\"cflshid_19626\">mentre </span><span class=\"_ _4\" id=\"cflshid_19627\">\u00a0</span><span id=\"cflshid_19628\">la </span><span class=\"_ _4\" id=\"cflshid_19629\">\u00a0</span><span id=\"cflshid_19630\">parte </span><span class=\"_ _4\" id=\"cflshid_19631\">\u00a0</span><span id=\"cflshid_19632\">non </span></div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19633\">efficace <span class=\"_ _c\" id=\"cflshid_19634\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19635\"></span>rilevata <span class=\"_ _d\" id=\"cflshid_19636\"></span>direttamente <span class=\"_ _c\" id=\"cflshid_19637\"></span>nel <span class=\"_ _d\" id=\"cflshid_19638\"></span>prospetto <span class=\"_ _c\" id=\"cflshid_19639\"></span>del <span class=\"_ _d\" id=\"cflshid_19640\"></span>conto <span class=\"_ _c\" id=\"cflshid_19641\"></span>economico. <span class=\"_ _c\" id=\"cflshid_19642\"></span>La <span class=\"_ _d\" id=\"cflshid_19643\"></span>riserva <span class=\"_ _c\" id=\"cflshid_19644\"></span>di <span class=\"_ _d\" id=\"cflshid_19645\"></span>cash <span class=\"_ _c\" id=\"cflshid_19646\"></span>flow <span class=\"_ _d\" id=\"cflshid_19647\"></span>hedge <span class=\"_ _c\" id=\"cflshid_19648\"></span>\u00e8 <span class=\"_ _d\" id=\"cflshid_19649\"></span>rettificata <span class=\"_ _c\" id=\"cflshid_19650\"></span>al </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws69\" id=\"cflshid_19651\"><span id=\"cflshid_19652\">minore tra l\u2019utile o la perdita cumulativa sullo strumento di copertura e la variazione cumulativa del </span><span class=\"ffd\" id=\"cflshid_19653\">fair value</span><span class=\"ws0\" id=\"cflshid_19654\">\u00a0</span></div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19655\">dell\u2019elemento coperto. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_19656\">Il Gruppo utilizza contratti a termine su valute a copertura della propria esposizione al rischio di cambio relativa </div><div class=\"t m0 x3 h6 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19657\"><span id=\"cflshid_19658\">sia a <span class=\"_ _a\" id=\"cflshid_19659\"></span>transazioni previste <span class=\"_ _a\" id=\"cflshid_19660\"></span>sia ad <span class=\"_ _a\" id=\"cflshid_19661\"></span>impegni gi\u00e0 <span class=\"_ _a\" id=\"cflshid_19662\"></span>stabiliti. <span class=\"_ _a\" id=\"cflshid_19663\"></span>La parte <span class=\"_ _a\" id=\"cflshid_19664\"></span>non efficace <span class=\"_ _a\" id=\"cflshid_19665\"></span>dei contratti <span class=\"_ _a\" id=\"cflshid_19666\"></span>a termine <span class=\"_ _a\" id=\"cflshid_19667\"></span>su valute <span class=\"_ _a\" id=\"cflshid_19668\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_19669\"></span>rile</span><span class=\"ff1\" id=\"cflshid_19670\">-</span></div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19671\">vata nei proventi e oneri finanziari. </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_19672\">Il Gruppo designa solo la componente spot dei contratti a termine come strumento di copertura. La componente </div><div class=\"t m0 x3 h6 y57 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19673\"><span id=\"cflshid_19674\">forwar<span class=\"_ _0\" id=\"cflshid_19675\"></span>d</span><span class=\"ff1 ws92\" id=\"cflshid_19676\"><span id=\"cflshid_19677\"> \u00e8 cumulativamente rilevata nel prospetto di Conto economico complessivo consolidato in una voce sepa</span><span class=\"ws0\" id=\"cflshid_19678\">-</span></span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19679\">rata.</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsbb\" id=\"cflshid_19680\">Gli importi accumulati tra le altre componenti di Conto economico complessivo consolidato sono contabilizzati, a </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws90\" id=\"cflshid_19681\"><span id=\"cflshid_19682\">seconda della natura della transazione coperta sottostante. Se l\u2019operazione oggetto di copertura comporta successi</span><span class=\"ws0\" id=\"cflshid_19683\">-</span></div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19684\"><span id=\"cflshid_19685\">vamente <span class=\"_ _0\" id=\"cflshid_19686\"></span>la rilevazione <span class=\"_ _0\" id=\"cflshid_19687\"></span>di <span class=\"_ _0\" id=\"cflshid_19688\"></span>una componente <span class=\"_ _0\" id=\"cflshid_19689\"></span>non <span class=\"_ _0\" id=\"cflshid_19690\"></span>finanziaria, l\u2019importo <span class=\"_ _0\" id=\"cflshid_19691\"></span>accumulato <span class=\"_ _0\" id=\"cflshid_19692\"></span>nel patrimonio <span class=\"_ _0\" id=\"cflshid_19693\"></span>netto <span class=\"_ _0\" id=\"cflshid_19694\"></span>viene rimos</span><span class=\"ff1\" id=\"cflshid_19695\">-</span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_19696\">so dalla componente separata del patrimonio netto e incluso nel valore di costo o altro valore di carico dell\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19697\">o <span class=\"_ _a\" id=\"cflshid_19698\"></span>passivit\u00e0 <span class=\"_ _c\" id=\"cflshid_19699\"></span>coperta. <span class=\"_ _c\" id=\"cflshid_19700\"></span>Questa <span class=\"_ _a\" id=\"cflshid_19701\"></span>non <span class=\"_ _c\" id=\"cflshid_19702\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19703\"></span>considerata <span class=\"_ _c\" id=\"cflshid_19704\"></span>una <span class=\"_ _a\" id=\"cflshid_19705\"></span>riclassifica <span class=\"_ _c\" id=\"cflshid_19706\"></span>delle <span class=\"_ _c\" id=\"cflshid_19707\"></span>poste <span class=\"_ _a\" id=\"cflshid_19708\"></span>rilevate <span class=\"_ _c\" id=\"cflshid_19709\"></span>in <span class=\"_ _c\" id=\"cflshid_19710\"></span>OCI <span class=\"_ _a\" id=\"cflshid_19711\"></span>per <span class=\"_ _c\" id=\"cflshid_19712\"></span>il <span class=\"_ _c\" id=\"cflshid_19713\"></span>periodo. <span class=\"_ _c\" id=\"cflshid_19714\"></span>Ci\u00f2 <span class=\"_ _a\" id=\"cflshid_19715\"></span>vale </div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19716\">anche nel caso di operazione programmata coperta di un\u2019attivit\u00e0 non finanziaria o di una <span class=\"_ _a\" id=\"cflshid_19717\"></span>passivit\u00e0 non finanziaria </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws8b\" id=\"cflshid_19718\">che diventa successivamente un impegno irrevocabile al quale si applica la contabilizzazione delle operazioni di </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19719\"><span id=\"cflshid_19720\">copertura di </span><span class=\"ffd\" id=\"cflshid_19721\">fair value</span><span id=\"cflshid_19722\">.</span></div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19723\">Per <span class=\"_ _c\" id=\"cflshid_19724\"></span>qualsiasi <span class=\"_ _c\" id=\"cflshid_19725\"></span>altra <span class=\"_ _c\" id=\"cflshid_19726\"></span>copertura <span class=\"_ _c\" id=\"cflshid_19727\"></span>di <span class=\"_ _c\" id=\"cflshid_19728\"></span>flussi <span class=\"_ _c\" id=\"cflshid_19729\"></span>finanziari, <span class=\"_ _c\" id=\"cflshid_19730\"></span>l\u2019importo <span class=\"_ _c\" id=\"cflshid_19731\"></span>accumulato <span class=\"_ _c\" id=\"cflshid_19732\"></span>in <span class=\"_ _c\" id=\"cflshid_19733\"></span>OCI <span class=\"_ _c\" id=\"cflshid_19734\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19735\"></span>riclassificato <span class=\"_ _d\" id=\"cflshid_19736\"></span>a <span class=\"_ _c\" id=\"cflshid_19737\"></span>conto <span class=\"_ _c\" id=\"cflshid_19738\"></span>economico </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19739\">come <span class=\"_ _a\" id=\"cflshid_19740\"></span>una <span class=\"_ _c\" id=\"cflshid_19741\"></span>rettifica <span class=\"_ _c\" id=\"cflshid_19742\"></span>da <span class=\"_ _c\" id=\"cflshid_19743\"></span>riclassificazione <span class=\"_ _a\" id=\"cflshid_19744\"></span>nello <span class=\"_ _c\" id=\"cflshid_19745\"></span>stesso <span class=\"_ _c\" id=\"cflshid_19746\"></span>periodo <span class=\"_ _c\" id=\"cflshid_19747\"></span>o <span class=\"_ _a\" id=\"cflshid_19748\"></span>nei <span class=\"_ _c\" id=\"cflshid_19749\"></span>periodi <span class=\"_ _c\" id=\"cflshid_19750\"></span>durante <span class=\"_ _c\" id=\"cflshid_19751\"></span>i <span class=\"_ _a\" id=\"cflshid_19752\"></span>quali <span class=\"_ _c\" id=\"cflshid_19753\"></span>i <span class=\"_ _c\" id=\"cflshid_19754\"></span>flussi <span class=\"_ _c\" id=\"cflshid_19755\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_19756\"></span>coperti </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19757\">impattano il conto economico.</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19758\">Se <span class=\"_ _0\" id=\"cflshid_19759\"></span>la <span class=\"_ _0\" id=\"cflshid_19760\"></span>contabilizzazione <span class=\"_ _3\" id=\"cflshid_19761\"></span>di <span class=\"_ _0\" id=\"cflshid_19762\"></span>copertura <span class=\"_ _3\" id=\"cflshid_19763\"></span>del <span class=\"_ _0\" id=\"cflshid_19764\"></span>flusso <span class=\"_ _3\" id=\"cflshid_19765\"></span>di <span class=\"_ _0\" id=\"cflshid_19766\"></span>cassa <span class=\"_ _3\" id=\"cflshid_19767\"></span>viene <span class=\"_ _0\" id=\"cflshid_19768\"></span>interrotta, <span class=\"_ _0\" id=\"cflshid_19769\"></span>l\u2019importo <span class=\"_ _3\" id=\"cflshid_19770\"></span>accumulato <span class=\"_ _0\" id=\"cflshid_19771\"></span>in <span class=\"_ _3\" id=\"cflshid_19772\"></span>OCI <span class=\"_ _0\" id=\"cflshid_19773\"></span>deve <span class=\"_ _3\" id=\"cflshid_19774\"></span>rimanere </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19775\"><span id=\"cflshid_19776\">tale se si prevede che i flussi futuri di <span class=\"_ _3\" id=\"cflshid_19777\"></span>cassa coperti si verificheranno. <span class=\"_ _0\" id=\"cflshid_19778\"></span>Altrimenti, l\u2019importo dovr\u00e0 essere immedia</span><span class=\"ff1\" id=\"cflshid_19779\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19780\"><span id=\"cflshid_19781\">tamente <span class=\"_ _d\" id=\"cflshid_19782\"></span>riclassificato </span><span class=\"_ _4\" id=\"cflshid_19783\">\u00a0</span><span id=\"cflshid_19784\">nell\u2019utile/(perdita) <span class=\"_ _d\" id=\"cflshid_19785\"></span>dell\u2019esercizio </span><span class=\"_ _4\" id=\"cflshid_19786\">\u00a0</span><span id=\"cflshid_19787\">come <span class=\"_ _d\" id=\"cflshid_19788\"></span>rettifica </span><span class=\"_ _4\" id=\"cflshid_19789\">\u00a0</span><span id=\"cflshid_19790\">da <span class=\"_ _d\" id=\"cflshid_19791\"></span>riclassificazione. <span class=\"_ _4\" id=\"cflshid_19792\"></span>Dopo <span class=\"_ _d\" id=\"cflshid_19793\"></span>la <span class=\"_ _4\" id=\"cflshid_19794\"></span>sospensione, </span></div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19795\">una <span class=\"_ _d\" id=\"cflshid_19796\"></span>volta <span class=\"_ _d\" id=\"cflshid_19797\"></span>che <span class=\"_ _d\" id=\"cflshid_19798\"></span>il <span class=\"_ _d\" id=\"cflshid_19799\"></span>flusso <span class=\"_ _4\" id=\"cflshid_19800\"></span>di <span class=\"_ _c\" id=\"cflshid_19801\"></span>cassa <span class=\"_ _d\" id=\"cflshid_19802\"></span>coperto <span class=\"_ _4\" id=\"cflshid_19803\"></span>si <span class=\"_ _c\" id=\"cflshid_19804\"></span>verifica, <span class=\"_ _d\" id=\"cflshid_19805\"></span>qualsiasi <span class=\"_ _d\" id=\"cflshid_19806\"></span>importo <span class=\"_ _4\" id=\"cflshid_19807\"></span>accumulato <span class=\"_ _c\" id=\"cflshid_19808\"></span>rimanente <span class=\"_ _d\" id=\"cflshid_19809\"></span>in <span class=\"_ _d\" id=\"cflshid_19810\"></span>OCI <span class=\"_ _4\" id=\"cflshid_19811\"></span>deve <span class=\"_ _c\" id=\"cflshid_19812\"></span>essere </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19813\">contabilizzato a seconda della natura della transazione sottostante come precedentemente descritto.</div><div class=\"t m0 x3 h13 y69 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19814\">Copertura di un investimento netto in una gestione estera</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_19815\"><span id=\"cflshid_19816\">Le coperture di un investimento netto in una gestione estera, comprese le coperture di una posta monetaria conta</span><span class=\"ws0\" id=\"cflshid_19817\">-</span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19818\">bilizzata come <span class=\"_ _3\" id=\"cflshid_19819\"></span>parte di <span class=\"_ _3\" id=\"cflshid_19820\"></span>un investimento <span class=\"_ _3\" id=\"cflshid_19821\"></span>netto, sono <span class=\"_ _3\" id=\"cflshid_19822\"></span>contabilizzate in <span class=\"_ _3\" id=\"cflshid_19823\"></span>modo simile <span class=\"_ _3\" id=\"cflshid_19824\"></span>alle coperture <span class=\"_ _3\" id=\"cflshid_19825\"></span>dei flussi <span class=\"_ _3\" id=\"cflshid_19826\"></span>di cassa. </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_19827\"><span id=\"cflshid_19828\">Gli utili o perdite dello strumento di copertura sono iscritti tra le altre componenti di Conto economico complessi</span><span class=\"ws0\" id=\"cflshid_19829\">-</span></div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19830\"><span id=\"cflshid_19831\">vo <span class=\"_ _3\" id=\"cflshid_19832\"></span>consolidato per <span class=\"_ _0\" id=\"cflshid_19833\"></span>la parte <span class=\"_ _0\" id=\"cflshid_19834\"></span>efficace della <span class=\"_ _0\" id=\"cflshid_19835\"></span>copertura, mentre <span class=\"_ _0\" id=\"cflshid_19836\"></span>per la <span class=\"_ _0\" id=\"cflshid_19837\"></span>restante parte <span class=\"_ _0\" id=\"cflshid_19838\"></span>(non efficace) <span class=\"_ _0\" id=\"cflshid_19839\"></span>sono rilevati <span class=\"_ _0\" id=\"cflshid_19840\"></span>nel pro</span><span class=\"ff1\" id=\"cflshid_19841\">-</span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_19842\">spetto dell\u2019utile/(perdita) d\u2019esercizio. <span class=\"_ _0\" id=\"cflshid_19843\"></span>Alla dismissione dell\u2019attivit\u00e0 estera, il valore cumulato di tali utili o perdite </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19844\">complessivi \u00e8 trasferito nel prospetto dell\u2019utile/(perdita) d\u2019esercizio.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24711": {
   "value": "<div class=\"t m0 x3 h33 y3 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19352\">Strumenti finanziari derivati ed Hedge <span class=\"_ _0\" id=\"cflshid_19353\"></span>Accounting</div><div class=\"t m0 x3 h9 y71 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19354\">Rilevazione iniziale e valutazione successiva</div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19355\">Il <span class=\"_ _0\" id=\"cflshid_19356\"></span>Gruppo utilizza <span class=\"_ _0\" id=\"cflshid_19357\"></span>strumenti <span class=\"_ _0\" id=\"cflshid_19358\"></span>finanziari <span class=\"_ _3\" id=\"cflshid_19359\"></span>derivati <span class=\"_ _0\" id=\"cflshid_19360\"></span>tra i <span class=\"_ _0\" id=\"cflshid_19361\"></span>quali: <span class=\"_ _0\" id=\"cflshid_19362\"></span>contratti <span class=\"_ _3\" id=\"cflshid_19363\"></span>a <span class=\"_ _0\" id=\"cflshid_19364\"></span>termine in <span class=\"_ _0\" id=\"cflshid_19365\"></span>valuta, <span class=\"_ _0\" id=\"cflshid_19366\"></span>swap <span class=\"_ _3\" id=\"cflshid_19367\"></span>su <span class=\"_ _0\" id=\"cflshid_19368\"></span>tassi di <span class=\"_ _0\" id=\"cflshid_19369\"></span>interesse <span class=\"_ _0\" id=\"cflshid_19370\"></span>per </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19371\">coprire rispettivamente, i <span class=\"_ _3\" id=\"cflshid_19372\"></span>propri rischi di <span class=\"_ _3\" id=\"cflshid_19373\"></span>cambio valutario ed <span class=\"_ _3\" id=\"cflshid_19374\"></span>i rischi di <span class=\"_ _3\" id=\"cflshid_19375\"></span>tasso di interesse. <span class=\"_ _0\" id=\"cflshid_19376\"></span>T<span class=\"_ _0\" id=\"cflshid_19377\"></span>ali strumenti finanziari </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsb2\" id=\"cflshid_19378\"><span id=\"cflshid_19379\">derivati sono inizialmente rilevati al </span><span class=\"ffd\" id=\"cflshid_19380\">fair value</span><span id=\"cflshid_19381\"> alla data in cui il contratto derivato \u00e8 sottoscritto e, successivamen</span><span class=\"ws0\" id=\"cflshid_19382\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 wsaa\" id=\"cflshid_19383\"><span id=\"cflshid_19384\">te, sono valutati nuovamente al </span><span class=\"ffd\" id=\"cflshid_19385\"><span id=\"cflshid_19386\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_19387\"><span id=\"cflshid_19388\">. <span class=\"_ _c\" id=\"cflshid_19389\"></span>I <span class=\"_ _d\" id=\"cflshid_19390\"></span>derivati <span class=\"_ _d\" id=\"cflshid_19391\"></span>sono <span class=\"_ _d\" id=\"cflshid_19392\"></span>contabilizzati <span class=\"_ _d\" id=\"cflshid_19393\"></span>come <span class=\"_ _d\" id=\"cflshid_19394\"></span>attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_19395\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_19396\"></span>quando <span class=\"_ _d\" id=\"cflshid_19397\"></span>il <span class=\"_ _d\" id=\"cflshid_19398\"></span></span><span class=\"ffd\" id=\"cflshid_19399\">fair </span></span></span></div><div class=\"t m0 x3 h6 y4f ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19400\"><span id=\"cflshid_19401\">value</span><span class=\"ff6\" id=\"cflshid_19402\"> \u00e8 positivo e come passivit\u00e0 finanziarie quando il </span><span id=\"cflshid_19403\">fair value</span><span class=\"ff1\" id=\"cflshid_19404\"> \u00e8 negativo.</span></div><div class=\"t m0 x3 h6 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19405\"><span id=\"cflshid_19406\">Ai fini dell\u2019</span><span class=\"ffd\" id=\"cflshid_19407\"><span id=\"cflshid_19408\">hedge accounting</span><span class=\"ff1\" id=\"cflshid_19409\">, le coperture sono di tre tipi:</span></span></div><div class=\"t m0 x31 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19410\"><span id=\"cflshid_19411\">\u00a0<span class=\"_ _45\" id=\"cflshid_19412\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19413\">\u00a0</span><span class=\"ws42\" id=\"cflshid_19414\"><span id=\"cflshid_19415\">copertura di </span><span class=\"ffd\" id=\"cflshid_19416\">fair value</span><span id=\"cflshid_19417\"> in caso di copertura dell\u2019esposizione contro le variazioni del </span><span class=\"ffd\" id=\"cflshid_19418\">fair value</span><span id=\"cflshid_19419\"> dell\u2019attivit\u00e0 o </span></span></div><div class=\"t m0 x32 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19420\">passivit\u00e0 rilevata o impegno irrevocabile non iscritto;</div><div class=\"t m0 x31 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19421\"><span id=\"cflshid_19422\">\u00a0<span class=\"_ _45\" id=\"cflshid_19423\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19424\">\u00a0</span><span class=\"ff6\" id=\"cflshid_19425\"><span id=\"cflshid_19426\">copertura di <span class=\"_ _3\" id=\"cflshid_19427\"></span>flussi finanziari <span class=\"_ _3\" id=\"cflshid_19428\"></span>in caso <span class=\"_ _3\" id=\"cflshid_19429\"></span>di copertura <span class=\"_ _3\" id=\"cflshid_19430\"></span>dell\u2019esposizione contro <span class=\"_ _3\" id=\"cflshid_19431\"></span>la variabilit\u00e0 <span class=\"_ _3\" id=\"cflshid_19432\"></span>dei flussi <span class=\"_ _3\" id=\"cflshid_19433\"></span>finanziari attri</span><span class=\"ff1\" id=\"cflshid_19434\">-</span></span></div><div class=\"t m0 x32 h6 y54 ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_19435\">buibile a un particolare rischio associato con tutte le attivit\u00e0 o passivit\u00e0 rilevate o a un\u2019operazione programmata </div><div class=\"t m0 x32 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19436\">altamente probabile o il rischio di valuta estera su impegno irrevocabile non iscritto;</div><div class=\"t m0 x31 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19437\"><span id=\"cflshid_19438\">\u00a0<span class=\"_ _45\" id=\"cflshid_19439\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19440\">\u00a0</span><span id=\"cflshid_19441\">copertura di un investimento netto in una gestione estera.</span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_19442\">All\u2019avvio di un\u2019operazione di copertura, il Gruppo designa e documenta formalmente il rapporto di copertura, cui </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19443\"><span id=\"cflshid_19444\">intende applicare l\u2019</span><span class=\"ffd\" id=\"cflshid_19445\">hedge accounting</span><span id=\"cflshid_19446\">, i propri obiettivi nella gestione del rischio e la strategia perseguita.</span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19447\">La documentazione include l\u2019identificazione <span class=\"_ _a\" id=\"cflshid_19448\"></span>dello strumento di copertura, <span class=\"_ _a\" id=\"cflshid_19449\"></span>dell\u2019elemento coperto, della natura <span class=\"_ _a\" id=\"cflshid_19450\"></span>del </div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19451\">rischio e delle modalit\u00e0 con cui il Gruppo valuter\u00e0 se la relazione di copertura soddisfi i requisiti di efficacia della </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19452\">copertura (compresa l\u2019analisi delle fonti di inefficacia della copertura e in <span class=\"_ _3\" id=\"cflshid_19453\"></span>che modo viene determinato il rapporto </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_19454\">di copertura). La relazione di copertura soddisfa i criteri di ammissibilit\u00e0 per la contabilizzazione delle operazioni </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19455\">di copertura se soddisfa tutti i seguenti requisiti di efficacia della copertura:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19456\"><span id=\"cflshid_19457\">\u00a0<span class=\"_ _45\" id=\"cflshid_19458\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19459\">\u00a0</span><span id=\"cflshid_19460\">vi \u00e8 un rapporto economico tra l\u2019elemento coperto e lo strumento di copertura;</span></div><div class=\"t m0 x31 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19461\"><span id=\"cflshid_19462\">\u00a0<span class=\"_ _45\" id=\"cflshid_19463\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19464\">\u00a0</span><span class=\"ff6\" id=\"cflshid_19465\">l\u2019effetto del <span class=\"_ _0\" id=\"cflshid_19466\"></span>rischio di credito <span class=\"_ _3\" id=\"cflshid_19467\"></span>non prevale <span class=\"_ _3\" id=\"cflshid_19468\"></span>sulle variazioni <span class=\"_ _0\" id=\"cflshid_19469\"></span>di valore risultanti <span class=\"_ _3\" id=\"cflshid_19470\"></span>dal suddetto <span class=\"_ _3\" id=\"cflshid_19471\"></span>rapporto economico.</span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsb9\" id=\"cflshid_19472\">Il rapporto di copertura della relazione di copertura \u00e8 lo stesso di quello risultante dalla quantit\u00e0 dell\u2019elemento </div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19473\">coperto <span class=\"_ _d\" id=\"cflshid_19474\"></span>che <span class=\"_ _d\" id=\"cflshid_19475\"></span>il <span class=\"_ _d\" id=\"cflshid_19476\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_19477\"></span>effettivamente <span class=\"_ _d\" id=\"cflshid_19478\"></span>copre <span class=\"_ _d\" id=\"cflshid_19479\"></span>e <span class=\"_ _d\" id=\"cflshid_19480\"></span>dalla <span class=\"_ _d\" id=\"cflshid_19481\"></span>quantit\u00e0 <span class=\"_ _d\" id=\"cflshid_19482\"></span>dello <span class=\"_ _d\" id=\"cflshid_19483\"></span>strumento <span class=\"_ _d\" id=\"cflshid_19484\"></span>di <span class=\"_ _d\" id=\"cflshid_19485\"></span>copertura <span class=\"_ _d\" id=\"cflshid_19486\"></span>che <span class=\"_ _d\" id=\"cflshid_19487\"></span>il <span class=\"_ _d\" id=\"cflshid_19488\"></span>Gruppo <span class=\"_ _4\" id=\"cflshid_19489\"></span>utilizza </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19490\">effettivamente per coprire tale quantit\u00e0 di elemento coperto.  </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19491\"><span id=\"cflshid_19492\">Le operazioni che soddisfano tutti i criteri qualificanti per l\u2019</span><span class=\"ffd\" id=\"cflshid_19493\"><span id=\"cflshid_19494\">hedge accounting </span><span class=\"ff1\" id=\"cflshid_19495\">sono contabilizzate come segue:</span></span></div><div class=\"t m0 x3 h13 y67 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19496\">Copertur<span class=\"_ _0\" id=\"cflshid_19497\"></span>e di fair value</div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_19498\"><span id=\"cflshid_19499\">La variazione del </span><span class=\"ffd\" id=\"cflshid_19500\">fair value</span><span id=\"cflshid_19501\"> dei derivati di copertura \u00e8 rilevata nel prospetto del conto economico. La variazione </span></div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19502\"><span id=\"cflshid_19503\">del </span><span class=\"ffd ws4c\" id=\"cflshid_19504\"><span id=\"cflshid_19505\">fair value</span><span class=\"ff1\" id=\"cflshid_19506\"><span id=\"cflshid_19507\"> dell\u2019elemento coperto attribuibile al rischio coperto \u00e8 rilevata come parte del valore di carico dell\u2019e<span class=\"_ _3\" id=\"cflshid_19508\"></span></span><span class=\"ws0\" id=\"cflshid_19509\">-</span></span></span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19510\">lemento coperto ed \u00e8 inoltre rilevato nel prospetto del Conto economico complessivo consolidato.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_19511\"><span id=\"cflshid_19512\">Per quanto riguarda le coperture del </span><span class=\"ffd\" id=\"cflshid_19513\">fair value</span><span id=\"cflshid_19514\"> riferite a elementi contabilizzati secondo il criterio del costo am</span><span class=\"ws0\" id=\"cflshid_19515\">-</span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19516\">mortizzato, ogni rettifica del valore contabile \u00e8 ammortizzata nel prospetto dell\u2019utile/(perdita) d\u2019esercizio lungo <span class=\"_ _3\" id=\"cflshid_19517\"></span>il </div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19518\">periodo residuo <span class=\"_ _a\" id=\"cflshid_19519\"></span>della <span class=\"_ _a\" id=\"cflshid_19520\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19521\"></span>utilizzando <span class=\"_ _a\" id=\"cflshid_19522\"></span>il metodo <span class=\"_ _a\" id=\"cflshid_19523\"></span>del <span class=\"_ _a\" id=\"cflshid_19524\"></span>tasso <span class=\"_ _a\" id=\"cflshid_19525\"></span>di interesse <span class=\"_ _a\" id=\"cflshid_19526\"></span>effettivo <span class=\"_ _a\" id=\"cflshid_19527\"></span>(TIE). <span class=\"_ _a\" id=\"cflshid_19528\"></span>L<span class=\"_ _2\" id=\"cflshid_19529\"></span>\u2019ammortamento <span class=\"_ _a\" id=\"cflshid_19530\"></span>cos\u00ec </div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19531\"><span id=\"cflshid_19532\">determinato <span class=\"_ _a\" id=\"cflshid_19533\"></span>pu\u00f2 iniziare <span class=\"_ _a\" id=\"cflshid_19534\"></span>non <span class=\"_ _a\" id=\"cflshid_19535\"></span>appena <span class=\"_ _a\" id=\"cflshid_19536\"></span>esiste <span class=\"_ _a\" id=\"cflshid_19537\"></span>una <span class=\"_ _a\" id=\"cflshid_19538\"></span>rettifica <span class=\"_ _a\" id=\"cflshid_19539\"></span>ma <span class=\"_ _a\" id=\"cflshid_19540\"></span>non <span class=\"_ _a\" id=\"cflshid_19541\"></span>pu\u00f2 estendersi <span class=\"_ _a\" id=\"cflshid_19542\"></span>oltre <span class=\"_ _a\" id=\"cflshid_19543\"></span>la <span class=\"_ _a\" id=\"cflshid_19544\"></span>data <span class=\"_ _a\" id=\"cflshid_19545\"></span>in <span class=\"_ _a\" id=\"cflshid_19546\"></span>cui <span class=\"_ _a\" id=\"cflshid_19547\"></span>l\u2019elemento <span class=\"_ _a\" id=\"cflshid_19548\"></span>og</span><span class=\"ff1\" id=\"cflshid_19549\">-</span></div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19550\"><span id=\"cflshid_19551\">getto di copertura cessa <span class=\"_ _a\" id=\"cflshid_19552\"></span>di essere rettificato per <span class=\"_ _a\" id=\"cflshid_19553\"></span>effetto delle variazioni del </span><span class=\"ffd ws43\" id=\"cflshid_19554\"><span id=\"cflshid_19555\">fair value</span><span class=\"ff1\" id=\"cflshid_19556\"> attribuibili al rischio oggetto </span></span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19557\">di copertura.</div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws66\" id=\"cflshid_19558\"><span id=\"cflshid_19559\">Se l\u2019elemento coperto \u00e8 cancellato, il </span><span class=\"ffd\" id=\"cflshid_19560\">fair value</span><span id=\"cflshid_19561\"> non ammortizzato \u00e8 rilevato immediatamente nel prospetto del </span></div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19562\">conto economico.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_19571\"><span id=\"cflshid_19572\">Quando un impegno irrevocabile non iscritto \u00e8 designato come elemento oggetto di copertura, le successive va</span><span class=\"ws0\" id=\"cflshid_19573\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_19574\"><span id=\"cflshid_19575\">riazioni cumulate del suo </span><span class=\"ffd\" id=\"cflshid_19576\">fair value</span><span id=\"cflshid_19577\"> attribuibili al rischio coperto sono contabilizzate come attivit\u00e0 o passivit\u00e0 e i </span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19578\">corrispondenti utili o perdite rilevati nel prospetto dell\u2019utile/(perdita) d\u2019esercizio. </div><div class=\"t m0 x3 h13 y4d fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19579\">Copertura dei flussi di cassa</div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19580\"><span id=\"cflshid_19581\">La <span class=\"_ _a\" id=\"cflshid_19582\"></span>porzione <span class=\"_ _a\" id=\"cflshid_19583\"></span>di <span class=\"_ _a\" id=\"cflshid_19584\"></span>utile <span class=\"_ _a\" id=\"cflshid_19585\"></span>o <span class=\"_ _c\" id=\"cflshid_19586\"></span>perdita <span class=\"_ _a\" id=\"cflshid_19587\"></span>sullo <span class=\"_ _a\" id=\"cflshid_19588\"></span>strumento <span class=\"_ _a\" id=\"cflshid_19589\"></span>coperto, <span class=\"_ _a\" id=\"cflshid_19590\"></span>relativa <span class=\"_ _c\" id=\"cflshid_19591\"></span>alla <span class=\"_ _a\" id=\"cflshid_19592\"></span>parte <span class=\"_ _a\" id=\"cflshid_19593\"></span>di <span class=\"_ _a\" id=\"cflshid_19594\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19595\"></span>efficace, <span class=\"_ _c\" id=\"cflshid_19596\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_19597\"></span>rilevata <span class=\"_ _a\" id=\"cflshid_19598\"></span>nel <span class=\"_ _a\" id=\"cflshid_19599\"></span>pro</span><span class=\"ff1\" id=\"cflshid_19600\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19601\"><span id=\"cflshid_19602\">spetto </span><span class=\"_ _4\" id=\"cflshid_19603\">\u00a0</span><span id=\"cflshid_19604\">del </span><span class=\"_ _4\" id=\"cflshid_19605\">\u00a0</span><span id=\"cflshid_19606\">Conto </span><span class=\"_ _4\" id=\"cflshid_19607\">\u00a0</span><span id=\"cflshid_19608\">economico </span><span class=\"_ _4\" id=\"cflshid_19609\">\u00a0</span><span id=\"cflshid_19610\">complessivo </span><span class=\"_ _7\" id=\"cflshid_19611\">\u00a0</span><span id=\"cflshid_19612\">consolidato </span><span class=\"_ _4\" id=\"cflshid_19613\">\u00a0</span><span id=\"cflshid_19614\">nella </span><span class=\"_ _4\" id=\"cflshid_19615\">\u00a0</span><span id=\"cflshid_19616\">riserva </span><span class=\"_ _4\" id=\"cflshid_19617\">\u00a0</span><span id=\"cflshid_19618\">di </span><span class=\"_ _7\" id=\"cflshid_19619\">\u00a0</span><span id=\"cflshid_19620\">\u201ccash </span><span class=\"_ _4\" id=\"cflshid_19621\">\u00a0</span><span id=\"cflshid_19622\">flow </span><span class=\"_ _4\" id=\"cflshid_19623\">\u00a0</span><span id=\"cflshid_19624\">hedge\u201d, </span><span class=\"_ _7\" id=\"cflshid_19625\">\u00a0</span><span id=\"cflshid_19626\">mentre </span><span class=\"_ _4\" id=\"cflshid_19627\">\u00a0</span><span id=\"cflshid_19628\">la </span><span class=\"_ _4\" id=\"cflshid_19629\">\u00a0</span><span id=\"cflshid_19630\">parte </span><span class=\"_ _4\" id=\"cflshid_19631\">\u00a0</span><span id=\"cflshid_19632\">non </span></div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19633\">efficace <span class=\"_ _c\" id=\"cflshid_19634\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19635\"></span>rilevata <span class=\"_ _d\" id=\"cflshid_19636\"></span>direttamente <span class=\"_ _c\" id=\"cflshid_19637\"></span>nel <span class=\"_ _d\" id=\"cflshid_19638\"></span>prospetto <span class=\"_ _c\" id=\"cflshid_19639\"></span>del <span class=\"_ _d\" id=\"cflshid_19640\"></span>conto <span class=\"_ _c\" id=\"cflshid_19641\"></span>economico. <span class=\"_ _c\" id=\"cflshid_19642\"></span>La <span class=\"_ _d\" id=\"cflshid_19643\"></span>riserva <span class=\"_ _c\" id=\"cflshid_19644\"></span>di <span class=\"_ _d\" id=\"cflshid_19645\"></span>cash <span class=\"_ _c\" id=\"cflshid_19646\"></span>flow <span class=\"_ _d\" id=\"cflshid_19647\"></span>hedge <span class=\"_ _c\" id=\"cflshid_19648\"></span>\u00e8 <span class=\"_ _d\" id=\"cflshid_19649\"></span>rettificata <span class=\"_ _c\" id=\"cflshid_19650\"></span>al </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws69\" id=\"cflshid_19651\"><span id=\"cflshid_19652\">minore tra l\u2019utile o la perdita cumulativa sullo strumento di copertura e la variazione cumulativa del </span><span class=\"ffd\" id=\"cflshid_19653\">fair value</span><span class=\"ws0\" id=\"cflshid_19654\">\u00a0</span></div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19655\">dell\u2019elemento coperto. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_19656\">Il Gruppo utilizza contratti a termine su valute a copertura della propria esposizione al rischio di cambio relativa </div><div class=\"t m0 x3 h6 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19657\"><span id=\"cflshid_19658\">sia a <span class=\"_ _a\" id=\"cflshid_19659\"></span>transazioni previste <span class=\"_ _a\" id=\"cflshid_19660\"></span>sia ad <span class=\"_ _a\" id=\"cflshid_19661\"></span>impegni gi\u00e0 <span class=\"_ _a\" id=\"cflshid_19662\"></span>stabiliti. <span class=\"_ _a\" id=\"cflshid_19663\"></span>La parte <span class=\"_ _a\" id=\"cflshid_19664\"></span>non efficace <span class=\"_ _a\" id=\"cflshid_19665\"></span>dei contratti <span class=\"_ _a\" id=\"cflshid_19666\"></span>a termine <span class=\"_ _a\" id=\"cflshid_19667\"></span>su valute <span class=\"_ _a\" id=\"cflshid_19668\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_19669\"></span>rile</span><span class=\"ff1\" id=\"cflshid_19670\">-</span></div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19671\">vata nei proventi e oneri finanziari. </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_19672\">Il Gruppo designa solo la componente spot dei contratti a termine come strumento di copertura. La componente </div><div class=\"t m0 x3 h6 y57 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19673\"><span id=\"cflshid_19674\">forwar<span class=\"_ _0\" id=\"cflshid_19675\"></span>d</span><span class=\"ff1 ws92\" id=\"cflshid_19676\"><span id=\"cflshid_19677\"> \u00e8 cumulativamente rilevata nel prospetto di Conto economico complessivo consolidato in una voce sepa</span><span class=\"ws0\" id=\"cflshid_19678\">-</span></span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19679\">rata.</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsbb\" id=\"cflshid_19680\">Gli importi accumulati tra le altre componenti di Conto economico complessivo consolidato sono contabilizzati, a </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws90\" id=\"cflshid_19681\"><span id=\"cflshid_19682\">seconda della natura della transazione coperta sottostante. Se l\u2019operazione oggetto di copertura comporta successi</span><span class=\"ws0\" id=\"cflshid_19683\">-</span></div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19684\"><span id=\"cflshid_19685\">vamente <span class=\"_ _0\" id=\"cflshid_19686\"></span>la rilevazione <span class=\"_ _0\" id=\"cflshid_19687\"></span>di <span class=\"_ _0\" id=\"cflshid_19688\"></span>una componente <span class=\"_ _0\" id=\"cflshid_19689\"></span>non <span class=\"_ _0\" id=\"cflshid_19690\"></span>finanziaria, l\u2019importo <span class=\"_ _0\" id=\"cflshid_19691\"></span>accumulato <span class=\"_ _0\" id=\"cflshid_19692\"></span>nel patrimonio <span class=\"_ _0\" id=\"cflshid_19693\"></span>netto <span class=\"_ _0\" id=\"cflshid_19694\"></span>viene rimos</span><span class=\"ff1\" id=\"cflshid_19695\">-</span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_19696\">so dalla componente separata del patrimonio netto e incluso nel valore di costo o altro valore di carico dell\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19697\">o <span class=\"_ _a\" id=\"cflshid_19698\"></span>passivit\u00e0 <span class=\"_ _c\" id=\"cflshid_19699\"></span>coperta. <span class=\"_ _c\" id=\"cflshid_19700\"></span>Questa <span class=\"_ _a\" id=\"cflshid_19701\"></span>non <span class=\"_ _c\" id=\"cflshid_19702\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19703\"></span>considerata <span class=\"_ _c\" id=\"cflshid_19704\"></span>una <span class=\"_ _a\" id=\"cflshid_19705\"></span>riclassifica <span class=\"_ _c\" id=\"cflshid_19706\"></span>delle <span class=\"_ _c\" id=\"cflshid_19707\"></span>poste <span class=\"_ _a\" id=\"cflshid_19708\"></span>rilevate <span class=\"_ _c\" id=\"cflshid_19709\"></span>in <span class=\"_ _c\" id=\"cflshid_19710\"></span>OCI <span class=\"_ _a\" id=\"cflshid_19711\"></span>per <span class=\"_ _c\" id=\"cflshid_19712\"></span>il <span class=\"_ _c\" id=\"cflshid_19713\"></span>periodo. <span class=\"_ _c\" id=\"cflshid_19714\"></span>Ci\u00f2 <span class=\"_ _a\" id=\"cflshid_19715\"></span>vale </div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19716\">anche nel caso di operazione programmata coperta di un\u2019attivit\u00e0 non finanziaria o di una <span class=\"_ _a\" id=\"cflshid_19717\"></span>passivit\u00e0 non finanziaria </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws8b\" id=\"cflshid_19718\">che diventa successivamente un impegno irrevocabile al quale si applica la contabilizzazione delle operazioni di </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19719\"><span id=\"cflshid_19720\">copertura di </span><span class=\"ffd\" id=\"cflshid_19721\">fair value</span><span id=\"cflshid_19722\">.</span></div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19723\">Per <span class=\"_ _c\" id=\"cflshid_19724\"></span>qualsiasi <span class=\"_ _c\" id=\"cflshid_19725\"></span>altra <span class=\"_ _c\" id=\"cflshid_19726\"></span>copertura <span class=\"_ _c\" id=\"cflshid_19727\"></span>di <span class=\"_ _c\" id=\"cflshid_19728\"></span>flussi <span class=\"_ _c\" id=\"cflshid_19729\"></span>finanziari, <span class=\"_ _c\" id=\"cflshid_19730\"></span>l\u2019importo <span class=\"_ _c\" id=\"cflshid_19731\"></span>accumulato <span class=\"_ _c\" id=\"cflshid_19732\"></span>in <span class=\"_ _c\" id=\"cflshid_19733\"></span>OCI <span class=\"_ _c\" id=\"cflshid_19734\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19735\"></span>riclassificato <span class=\"_ _d\" id=\"cflshid_19736\"></span>a <span class=\"_ _c\" id=\"cflshid_19737\"></span>conto <span class=\"_ _c\" id=\"cflshid_19738\"></span>economico </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19739\">come <span class=\"_ _a\" id=\"cflshid_19740\"></span>una <span class=\"_ _c\" id=\"cflshid_19741\"></span>rettifica <span class=\"_ _c\" id=\"cflshid_19742\"></span>da <span class=\"_ _c\" id=\"cflshid_19743\"></span>riclassificazione <span class=\"_ _a\" id=\"cflshid_19744\"></span>nello <span class=\"_ _c\" id=\"cflshid_19745\"></span>stesso <span class=\"_ _c\" id=\"cflshid_19746\"></span>periodo <span class=\"_ _c\" id=\"cflshid_19747\"></span>o <span class=\"_ _a\" id=\"cflshid_19748\"></span>nei <span class=\"_ _c\" id=\"cflshid_19749\"></span>periodi <span class=\"_ _c\" id=\"cflshid_19750\"></span>durante <span class=\"_ _c\" id=\"cflshid_19751\"></span>i <span class=\"_ _a\" id=\"cflshid_19752\"></span>quali <span class=\"_ _c\" id=\"cflshid_19753\"></span>i <span class=\"_ _c\" id=\"cflshid_19754\"></span>flussi <span class=\"_ _c\" id=\"cflshid_19755\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_19756\"></span>coperti </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19757\">impattano il conto economico.</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19758\">Se <span class=\"_ _0\" id=\"cflshid_19759\"></span>la <span class=\"_ _0\" id=\"cflshid_19760\"></span>contabilizzazione <span class=\"_ _3\" id=\"cflshid_19761\"></span>di <span class=\"_ _0\" id=\"cflshid_19762\"></span>copertura <span class=\"_ _3\" id=\"cflshid_19763\"></span>del <span class=\"_ _0\" id=\"cflshid_19764\"></span>flusso <span class=\"_ _3\" id=\"cflshid_19765\"></span>di <span class=\"_ _0\" id=\"cflshid_19766\"></span>cassa <span class=\"_ _3\" id=\"cflshid_19767\"></span>viene <span class=\"_ _0\" id=\"cflshid_19768\"></span>interrotta, <span class=\"_ _0\" id=\"cflshid_19769\"></span>l\u2019importo <span class=\"_ _3\" id=\"cflshid_19770\"></span>accumulato <span class=\"_ _0\" id=\"cflshid_19771\"></span>in <span class=\"_ _3\" id=\"cflshid_19772\"></span>OCI <span class=\"_ _0\" id=\"cflshid_19773\"></span>deve <span class=\"_ _3\" id=\"cflshid_19774\"></span>rimanere </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19775\"><span id=\"cflshid_19776\">tale se si prevede che i flussi futuri di <span class=\"_ _3\" id=\"cflshid_19777\"></span>cassa coperti si verificheranno. <span class=\"_ _0\" id=\"cflshid_19778\"></span>Altrimenti, l\u2019importo dovr\u00e0 essere immedia</span><span class=\"ff1\" id=\"cflshid_19779\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19780\"><span id=\"cflshid_19781\">tamente <span class=\"_ _d\" id=\"cflshid_19782\"></span>riclassificato </span><span class=\"_ _4\" id=\"cflshid_19783\">\u00a0</span><span id=\"cflshid_19784\">nell\u2019utile/(perdita) <span class=\"_ _d\" id=\"cflshid_19785\"></span>dell\u2019esercizio </span><span class=\"_ _4\" id=\"cflshid_19786\">\u00a0</span><span id=\"cflshid_19787\">come <span class=\"_ _d\" id=\"cflshid_19788\"></span>rettifica </span><span class=\"_ _4\" id=\"cflshid_19789\">\u00a0</span><span id=\"cflshid_19790\">da <span class=\"_ _d\" id=\"cflshid_19791\"></span>riclassificazione. <span class=\"_ _4\" id=\"cflshid_19792\"></span>Dopo <span class=\"_ _d\" id=\"cflshid_19793\"></span>la <span class=\"_ _4\" id=\"cflshid_19794\"></span>sospensione, </span></div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19795\">una <span class=\"_ _d\" id=\"cflshid_19796\"></span>volta <span class=\"_ _d\" id=\"cflshid_19797\"></span>che <span class=\"_ _d\" id=\"cflshid_19798\"></span>il <span class=\"_ _d\" id=\"cflshid_19799\"></span>flusso <span class=\"_ _4\" id=\"cflshid_19800\"></span>di <span class=\"_ _c\" id=\"cflshid_19801\"></span>cassa <span class=\"_ _d\" id=\"cflshid_19802\"></span>coperto <span class=\"_ _4\" id=\"cflshid_19803\"></span>si <span class=\"_ _c\" id=\"cflshid_19804\"></span>verifica, <span class=\"_ _d\" id=\"cflshid_19805\"></span>qualsiasi <span class=\"_ _d\" id=\"cflshid_19806\"></span>importo <span class=\"_ _4\" id=\"cflshid_19807\"></span>accumulato <span class=\"_ _c\" id=\"cflshid_19808\"></span>rimanente <span class=\"_ _d\" id=\"cflshid_19809\"></span>in <span class=\"_ _d\" id=\"cflshid_19810\"></span>OCI <span class=\"_ _4\" id=\"cflshid_19811\"></span>deve <span class=\"_ _c\" id=\"cflshid_19812\"></span>essere </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19813\">contabilizzato a seconda della natura della transazione sottostante come precedentemente descritto.</div><div class=\"t m0 x3 h13 y69 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19814\">Copertura di un investimento netto in una gestione estera</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_19815\"><span id=\"cflshid_19816\">Le coperture di un investimento netto in una gestione estera, comprese le coperture di una posta monetaria conta</span><span class=\"ws0\" id=\"cflshid_19817\">-</span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19818\">bilizzata come <span class=\"_ _3\" id=\"cflshid_19819\"></span>parte di <span class=\"_ _3\" id=\"cflshid_19820\"></span>un investimento <span class=\"_ _3\" id=\"cflshid_19821\"></span>netto, sono <span class=\"_ _3\" id=\"cflshid_19822\"></span>contabilizzate in <span class=\"_ _3\" id=\"cflshid_19823\"></span>modo simile <span class=\"_ _3\" id=\"cflshid_19824\"></span>alle coperture <span class=\"_ _3\" id=\"cflshid_19825\"></span>dei flussi <span class=\"_ _3\" id=\"cflshid_19826\"></span>di cassa. </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_19827\"><span id=\"cflshid_19828\">Gli utili o perdite dello strumento di copertura sono iscritti tra le altre componenti di Conto economico complessi</span><span class=\"ws0\" id=\"cflshid_19829\">-</span></div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19830\"><span id=\"cflshid_19831\">vo <span class=\"_ _3\" id=\"cflshid_19832\"></span>consolidato per <span class=\"_ _0\" id=\"cflshid_19833\"></span>la parte <span class=\"_ _0\" id=\"cflshid_19834\"></span>efficace della <span class=\"_ _0\" id=\"cflshid_19835\"></span>copertura, mentre <span class=\"_ _0\" id=\"cflshid_19836\"></span>per la <span class=\"_ _0\" id=\"cflshid_19837\"></span>restante parte <span class=\"_ _0\" id=\"cflshid_19838\"></span>(non efficace) <span class=\"_ _0\" id=\"cflshid_19839\"></span>sono rilevati <span class=\"_ _0\" id=\"cflshid_19840\"></span>nel pro</span><span class=\"ff1\" id=\"cflshid_19841\">-</span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_19842\">spetto dell\u2019utile/(perdita) d\u2019esercizio. <span class=\"_ _0\" id=\"cflshid_19843\"></span>Alla dismissione dell\u2019attivit\u00e0 estera, il valore cumulato di tali utili o perdite </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19844\">complessivi \u00e8 trasferito nel prospetto dell\u2019utile/(perdita) d\u2019esercizio.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24710": {
   "value": "<div class=\"t m0 x3 h33 y3 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19352\">Strumenti finanziari derivati ed Hedge <span class=\"_ _0\" id=\"cflshid_19353\"></span>Accounting</div><div class=\"t m0 x3 h9 y71 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19354\">Rilevazione iniziale e valutazione successiva</div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19355\">Il <span class=\"_ _0\" id=\"cflshid_19356\"></span>Gruppo utilizza <span class=\"_ _0\" id=\"cflshid_19357\"></span>strumenti <span class=\"_ _0\" id=\"cflshid_19358\"></span>finanziari <span class=\"_ _3\" id=\"cflshid_19359\"></span>derivati <span class=\"_ _0\" id=\"cflshid_19360\"></span>tra i <span class=\"_ _0\" id=\"cflshid_19361\"></span>quali: <span class=\"_ _0\" id=\"cflshid_19362\"></span>contratti <span class=\"_ _3\" id=\"cflshid_19363\"></span>a <span class=\"_ _0\" id=\"cflshid_19364\"></span>termine in <span class=\"_ _0\" id=\"cflshid_19365\"></span>valuta, <span class=\"_ _0\" id=\"cflshid_19366\"></span>swap <span class=\"_ _3\" id=\"cflshid_19367\"></span>su <span class=\"_ _0\" id=\"cflshid_19368\"></span>tassi di <span class=\"_ _0\" id=\"cflshid_19369\"></span>interesse <span class=\"_ _0\" id=\"cflshid_19370\"></span>per </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19371\">coprire rispettivamente, i <span class=\"_ _3\" id=\"cflshid_19372\"></span>propri rischi di <span class=\"_ _3\" id=\"cflshid_19373\"></span>cambio valutario ed <span class=\"_ _3\" id=\"cflshid_19374\"></span>i rischi di <span class=\"_ _3\" id=\"cflshid_19375\"></span>tasso di interesse. <span class=\"_ _0\" id=\"cflshid_19376\"></span>T<span class=\"_ _0\" id=\"cflshid_19377\"></span>ali strumenti finanziari </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsb2\" id=\"cflshid_19378\"><span id=\"cflshid_19379\">derivati sono inizialmente rilevati al </span><span class=\"ffd\" id=\"cflshid_19380\">fair value</span><span id=\"cflshid_19381\"> alla data in cui il contratto derivato \u00e8 sottoscritto e, successivamen</span><span class=\"ws0\" id=\"cflshid_19382\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 wsaa\" id=\"cflshid_19383\"><span id=\"cflshid_19384\">te, sono valutati nuovamente al </span><span class=\"ffd\" id=\"cflshid_19385\"><span id=\"cflshid_19386\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_19387\"><span id=\"cflshid_19388\">. <span class=\"_ _c\" id=\"cflshid_19389\"></span>I <span class=\"_ _d\" id=\"cflshid_19390\"></span>derivati <span class=\"_ _d\" id=\"cflshid_19391\"></span>sono <span class=\"_ _d\" id=\"cflshid_19392\"></span>contabilizzati <span class=\"_ _d\" id=\"cflshid_19393\"></span>come <span class=\"_ _d\" id=\"cflshid_19394\"></span>attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_19395\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_19396\"></span>quando <span class=\"_ _d\" id=\"cflshid_19397\"></span>il <span class=\"_ _d\" id=\"cflshid_19398\"></span></span><span class=\"ffd\" id=\"cflshid_19399\">fair </span></span></span></div><div class=\"t m0 x3 h6 y4f ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19400\"><span id=\"cflshid_19401\">value</span><span class=\"ff6\" id=\"cflshid_19402\"> \u00e8 positivo e come passivit\u00e0 finanziarie quando il </span><span id=\"cflshid_19403\">fair value</span><span class=\"ff1\" id=\"cflshid_19404\"> \u00e8 negativo.</span></div><div class=\"t m0 x3 h6 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19405\"><span id=\"cflshid_19406\">Ai fini dell\u2019</span><span class=\"ffd\" id=\"cflshid_19407\"><span id=\"cflshid_19408\">hedge accounting</span><span class=\"ff1\" id=\"cflshid_19409\">, le coperture sono di tre tipi:</span></span></div><div class=\"t m0 x31 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19410\"><span id=\"cflshid_19411\">\u00a0<span class=\"_ _45\" id=\"cflshid_19412\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19413\">\u00a0</span><span class=\"ws42\" id=\"cflshid_19414\"><span id=\"cflshid_19415\">copertura di </span><span class=\"ffd\" id=\"cflshid_19416\">fair value</span><span id=\"cflshid_19417\"> in caso di copertura dell\u2019esposizione contro le variazioni del </span><span class=\"ffd\" id=\"cflshid_19418\">fair value</span><span id=\"cflshid_19419\"> dell\u2019attivit\u00e0 o </span></span></div><div class=\"t m0 x32 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19420\">passivit\u00e0 rilevata o impegno irrevocabile non iscritto;</div><div class=\"t m0 x31 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19421\"><span id=\"cflshid_19422\">\u00a0<span class=\"_ _45\" id=\"cflshid_19423\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19424\">\u00a0</span><span class=\"ff6\" id=\"cflshid_19425\"><span id=\"cflshid_19426\">copertura di <span class=\"_ _3\" id=\"cflshid_19427\"></span>flussi finanziari <span class=\"_ _3\" id=\"cflshid_19428\"></span>in caso <span class=\"_ _3\" id=\"cflshid_19429\"></span>di copertura <span class=\"_ _3\" id=\"cflshid_19430\"></span>dell\u2019esposizione contro <span class=\"_ _3\" id=\"cflshid_19431\"></span>la variabilit\u00e0 <span class=\"_ _3\" id=\"cflshid_19432\"></span>dei flussi <span class=\"_ _3\" id=\"cflshid_19433\"></span>finanziari attri</span><span class=\"ff1\" id=\"cflshid_19434\">-</span></span></div><div class=\"t m0 x32 h6 y54 ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_19435\">buibile a un particolare rischio associato con tutte le attivit\u00e0 o passivit\u00e0 rilevate o a un\u2019operazione programmata </div><div class=\"t m0 x32 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19436\">altamente probabile o il rischio di valuta estera su impegno irrevocabile non iscritto;</div><div class=\"t m0 x31 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19437\"><span id=\"cflshid_19438\">\u00a0<span class=\"_ _45\" id=\"cflshid_19439\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19440\">\u00a0</span><span id=\"cflshid_19441\">copertura di un investimento netto in una gestione estera.</span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_19442\">All\u2019avvio di un\u2019operazione di copertura, il Gruppo designa e documenta formalmente il rapporto di copertura, cui </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19443\"><span id=\"cflshid_19444\">intende applicare l\u2019</span><span class=\"ffd\" id=\"cflshid_19445\">hedge accounting</span><span id=\"cflshid_19446\">, i propri obiettivi nella gestione del rischio e la strategia perseguita.</span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19447\">La documentazione include l\u2019identificazione <span class=\"_ _a\" id=\"cflshid_19448\"></span>dello strumento di copertura, <span class=\"_ _a\" id=\"cflshid_19449\"></span>dell\u2019elemento coperto, della natura <span class=\"_ _a\" id=\"cflshid_19450\"></span>del </div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19451\">rischio e delle modalit\u00e0 con cui il Gruppo valuter\u00e0 se la relazione di copertura soddisfi i requisiti di efficacia della </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19452\">copertura (compresa l\u2019analisi delle fonti di inefficacia della copertura e in <span class=\"_ _3\" id=\"cflshid_19453\"></span>che modo viene determinato il rapporto </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_19454\">di copertura). La relazione di copertura soddisfa i criteri di ammissibilit\u00e0 per la contabilizzazione delle operazioni </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19455\">di copertura se soddisfa tutti i seguenti requisiti di efficacia della copertura:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19456\"><span id=\"cflshid_19457\">\u00a0<span class=\"_ _45\" id=\"cflshid_19458\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19459\">\u00a0</span><span id=\"cflshid_19460\">vi \u00e8 un rapporto economico tra l\u2019elemento coperto e lo strumento di copertura;</span></div><div class=\"t m0 x31 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19461\"><span id=\"cflshid_19462\">\u00a0<span class=\"_ _45\" id=\"cflshid_19463\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_19464\">\u00a0</span><span class=\"ff6\" id=\"cflshid_19465\">l\u2019effetto del <span class=\"_ _0\" id=\"cflshid_19466\"></span>rischio di credito <span class=\"_ _3\" id=\"cflshid_19467\"></span>non prevale <span class=\"_ _3\" id=\"cflshid_19468\"></span>sulle variazioni <span class=\"_ _0\" id=\"cflshid_19469\"></span>di valore risultanti <span class=\"_ _3\" id=\"cflshid_19470\"></span>dal suddetto <span class=\"_ _3\" id=\"cflshid_19471\"></span>rapporto economico.</span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsb9\" id=\"cflshid_19472\">Il rapporto di copertura della relazione di copertura \u00e8 lo stesso di quello risultante dalla quantit\u00e0 dell\u2019elemento </div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19473\">coperto <span class=\"_ _d\" id=\"cflshid_19474\"></span>che <span class=\"_ _d\" id=\"cflshid_19475\"></span>il <span class=\"_ _d\" id=\"cflshid_19476\"></span>Gruppo <span class=\"_ _d\" id=\"cflshid_19477\"></span>effettivamente <span class=\"_ _d\" id=\"cflshid_19478\"></span>copre <span class=\"_ _d\" id=\"cflshid_19479\"></span>e <span class=\"_ _d\" id=\"cflshid_19480\"></span>dalla <span class=\"_ _d\" id=\"cflshid_19481\"></span>quantit\u00e0 <span class=\"_ _d\" id=\"cflshid_19482\"></span>dello <span class=\"_ _d\" id=\"cflshid_19483\"></span>strumento <span class=\"_ _d\" id=\"cflshid_19484\"></span>di <span class=\"_ _d\" id=\"cflshid_19485\"></span>copertura <span class=\"_ _d\" id=\"cflshid_19486\"></span>che <span class=\"_ _d\" id=\"cflshid_19487\"></span>il <span class=\"_ _d\" id=\"cflshid_19488\"></span>Gruppo <span class=\"_ _4\" id=\"cflshid_19489\"></span>utilizza </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19490\">effettivamente per coprire tale quantit\u00e0 di elemento coperto.  </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19491\"><span id=\"cflshid_19492\">Le operazioni che soddisfano tutti i criteri qualificanti per l\u2019</span><span class=\"ffd\" id=\"cflshid_19493\"><span id=\"cflshid_19494\">hedge accounting </span><span class=\"ff1\" id=\"cflshid_19495\">sono contabilizzate come segue:</span></span></div><div class=\"t m0 x3 h13 y67 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19496\">Copertur<span class=\"_ _0\" id=\"cflshid_19497\"></span>e di fair value</div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws3f\" id=\"cflshid_19498\"><span id=\"cflshid_19499\">La variazione del </span><span class=\"ffd\" id=\"cflshid_19500\">fair value</span><span id=\"cflshid_19501\"> dei derivati di copertura \u00e8 rilevata nel prospetto del conto economico. La variazione </span></div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19502\"><span id=\"cflshid_19503\">del </span><span class=\"ffd ws4c\" id=\"cflshid_19504\"><span id=\"cflshid_19505\">fair value</span><span class=\"ff1\" id=\"cflshid_19506\"><span id=\"cflshid_19507\"> dell\u2019elemento coperto attribuibile al rischio coperto \u00e8 rilevata come parte del valore di carico dell\u2019e<span class=\"_ _3\" id=\"cflshid_19508\"></span></span><span class=\"ws0\" id=\"cflshid_19509\">-</span></span></span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19510\">lemento coperto ed \u00e8 inoltre rilevato nel prospetto del Conto economico complessivo consolidato.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_19511\"><span id=\"cflshid_19512\">Per quanto riguarda le coperture del </span><span class=\"ffd\" id=\"cflshid_19513\">fair value</span><span id=\"cflshid_19514\"> riferite a elementi contabilizzati secondo il criterio del costo am</span><span class=\"ws0\" id=\"cflshid_19515\">-</span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19516\">mortizzato, ogni rettifica del valore contabile \u00e8 ammortizzata nel prospetto dell\u2019utile/(perdita) d\u2019esercizio lungo <span class=\"_ _3\" id=\"cflshid_19517\"></span>il </div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19518\">periodo residuo <span class=\"_ _a\" id=\"cflshid_19519\"></span>della <span class=\"_ _a\" id=\"cflshid_19520\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19521\"></span>utilizzando <span class=\"_ _a\" id=\"cflshid_19522\"></span>il metodo <span class=\"_ _a\" id=\"cflshid_19523\"></span>del <span class=\"_ _a\" id=\"cflshid_19524\"></span>tasso <span class=\"_ _a\" id=\"cflshid_19525\"></span>di interesse <span class=\"_ _a\" id=\"cflshid_19526\"></span>effettivo <span class=\"_ _a\" id=\"cflshid_19527\"></span>(TIE). <span class=\"_ _a\" id=\"cflshid_19528\"></span>L<span class=\"_ _2\" id=\"cflshid_19529\"></span>\u2019ammortamento <span class=\"_ _a\" id=\"cflshid_19530\"></span>cos\u00ec </div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19531\"><span id=\"cflshid_19532\">determinato <span class=\"_ _a\" id=\"cflshid_19533\"></span>pu\u00f2 iniziare <span class=\"_ _a\" id=\"cflshid_19534\"></span>non <span class=\"_ _a\" id=\"cflshid_19535\"></span>appena <span class=\"_ _a\" id=\"cflshid_19536\"></span>esiste <span class=\"_ _a\" id=\"cflshid_19537\"></span>una <span class=\"_ _a\" id=\"cflshid_19538\"></span>rettifica <span class=\"_ _a\" id=\"cflshid_19539\"></span>ma <span class=\"_ _a\" id=\"cflshid_19540\"></span>non <span class=\"_ _a\" id=\"cflshid_19541\"></span>pu\u00f2 estendersi <span class=\"_ _a\" id=\"cflshid_19542\"></span>oltre <span class=\"_ _a\" id=\"cflshid_19543\"></span>la <span class=\"_ _a\" id=\"cflshid_19544\"></span>data <span class=\"_ _a\" id=\"cflshid_19545\"></span>in <span class=\"_ _a\" id=\"cflshid_19546\"></span>cui <span class=\"_ _a\" id=\"cflshid_19547\"></span>l\u2019elemento <span class=\"_ _a\" id=\"cflshid_19548\"></span>og</span><span class=\"ff1\" id=\"cflshid_19549\">-</span></div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19550\"><span id=\"cflshid_19551\">getto di copertura cessa <span class=\"_ _a\" id=\"cflshid_19552\"></span>di essere rettificato per <span class=\"_ _a\" id=\"cflshid_19553\"></span>effetto delle variazioni del </span><span class=\"ffd ws43\" id=\"cflshid_19554\"><span id=\"cflshid_19555\">fair value</span><span class=\"ff1\" id=\"cflshid_19556\"> attribuibili al rischio oggetto </span></span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19557\">di copertura.</div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws66\" id=\"cflshid_19558\"><span id=\"cflshid_19559\">Se l\u2019elemento coperto \u00e8 cancellato, il </span><span class=\"ffd\" id=\"cflshid_19560\">fair value</span><span id=\"cflshid_19561\"> non ammortizzato \u00e8 rilevato immediatamente nel prospetto del </span></div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_19571\"><span id=\"cflshid_19572\">Quando un impegno irrevocabile non iscritto \u00e8 designato come elemento oggetto di copertura, le successive va</span><span class=\"ws0\" id=\"cflshid_19573\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_19574\"><span id=\"cflshid_19575\">riazioni cumulate del suo </span><span class=\"ffd\" id=\"cflshid_19576\">fair value</span><span id=\"cflshid_19577\"> attribuibili al rischio coperto sono contabilizzate come attivit\u00e0 o passivit\u00e0 e i </span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19578\">corrispondenti utili o perdite rilevati nel prospetto dell\u2019utile/(perdita) d\u2019esercizio. </div><div class=\"t m0 x3 h13 y4d fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19579\">Copertura dei flussi di cassa</div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19580\"><span id=\"cflshid_19581\">La <span class=\"_ _a\" id=\"cflshid_19582\"></span>porzione <span class=\"_ _a\" id=\"cflshid_19583\"></span>di <span class=\"_ _a\" id=\"cflshid_19584\"></span>utile <span class=\"_ _a\" id=\"cflshid_19585\"></span>o <span class=\"_ _c\" id=\"cflshid_19586\"></span>perdita <span class=\"_ _a\" id=\"cflshid_19587\"></span>sullo <span class=\"_ _a\" id=\"cflshid_19588\"></span>strumento <span class=\"_ _a\" id=\"cflshid_19589\"></span>coperto, <span class=\"_ _a\" id=\"cflshid_19590\"></span>relativa <span class=\"_ _c\" id=\"cflshid_19591\"></span>alla <span class=\"_ _a\" id=\"cflshid_19592\"></span>parte <span class=\"_ _a\" id=\"cflshid_19593\"></span>di <span class=\"_ _a\" id=\"cflshid_19594\"></span>copertura <span class=\"_ _a\" id=\"cflshid_19595\"></span>efficace, <span class=\"_ _c\" id=\"cflshid_19596\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_19597\"></span>rilevata <span class=\"_ _a\" id=\"cflshid_19598\"></span>nel <span class=\"_ _a\" id=\"cflshid_19599\"></span>pro</span><span class=\"ff1\" id=\"cflshid_19600\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19601\"><span id=\"cflshid_19602\">spetto </span><span class=\"_ _4\" id=\"cflshid_19603\">\u00a0</span><span id=\"cflshid_19604\">del </span><span class=\"_ _4\" id=\"cflshid_19605\">\u00a0</span><span id=\"cflshid_19606\">Conto </span><span class=\"_ _4\" id=\"cflshid_19607\">\u00a0</span><span id=\"cflshid_19608\">economico </span><span class=\"_ _4\" id=\"cflshid_19609\">\u00a0</span><span id=\"cflshid_19610\">complessivo </span><span class=\"_ _7\" id=\"cflshid_19611\">\u00a0</span><span id=\"cflshid_19612\">consolidato </span><span class=\"_ _4\" id=\"cflshid_19613\">\u00a0</span><span id=\"cflshid_19614\">nella </span><span class=\"_ _4\" id=\"cflshid_19615\">\u00a0</span><span id=\"cflshid_19616\">riserva </span><span class=\"_ _4\" id=\"cflshid_19617\">\u00a0</span><span id=\"cflshid_19618\">di </span><span class=\"_ _7\" id=\"cflshid_19619\">\u00a0</span><span id=\"cflshid_19620\">\u201ccash </span><span class=\"_ _4\" id=\"cflshid_19621\">\u00a0</span><span id=\"cflshid_19622\">flow </span><span class=\"_ _4\" id=\"cflshid_19623\">\u00a0</span><span id=\"cflshid_19624\">hedge\u201d, </span><span class=\"_ _7\" id=\"cflshid_19625\">\u00a0</span><span id=\"cflshid_19626\">mentre </span><span class=\"_ _4\" id=\"cflshid_19627\">\u00a0</span><span id=\"cflshid_19628\">la </span><span class=\"_ _4\" id=\"cflshid_19629\">\u00a0</span><span id=\"cflshid_19630\">parte </span><span class=\"_ _4\" id=\"cflshid_19631\">\u00a0</span><span id=\"cflshid_19632\">non </span></div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19633\">efficace <span class=\"_ _c\" id=\"cflshid_19634\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19635\"></span>rilevata <span class=\"_ _d\" id=\"cflshid_19636\"></span>direttamente <span class=\"_ _c\" id=\"cflshid_19637\"></span>nel <span class=\"_ _d\" id=\"cflshid_19638\"></span>prospetto <span class=\"_ _c\" id=\"cflshid_19639\"></span>del <span class=\"_ _d\" id=\"cflshid_19640\"></span>conto <span class=\"_ _c\" id=\"cflshid_19641\"></span>economico. <span class=\"_ _c\" id=\"cflshid_19642\"></span>La <span class=\"_ _d\" id=\"cflshid_19643\"></span>riserva <span class=\"_ _c\" id=\"cflshid_19644\"></span>di <span class=\"_ _d\" id=\"cflshid_19645\"></span>cash <span class=\"_ _c\" id=\"cflshid_19646\"></span>flow <span class=\"_ _d\" id=\"cflshid_19647\"></span>hedge <span class=\"_ _c\" id=\"cflshid_19648\"></span>\u00e8 <span class=\"_ _d\" id=\"cflshid_19649\"></span>rettificata <span class=\"_ _c\" id=\"cflshid_19650\"></span>al </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws69\" id=\"cflshid_19651\"><span id=\"cflshid_19652\">minore tra l\u2019utile o la perdita cumulativa sullo strumento di copertura e la variazione cumulativa del </span><span class=\"ffd\" id=\"cflshid_19653\">fair value</span><span class=\"ws0\" id=\"cflshid_19654\">\u00a0</span></div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19655\">dell\u2019elemento coperto. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_19656\">Il Gruppo utilizza contratti a termine su valute a copertura della propria esposizione al rischio di cambio relativa </div><div class=\"t m0 x3 h6 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19657\"><span id=\"cflshid_19658\">sia a <span class=\"_ _a\" id=\"cflshid_19659\"></span>transazioni previste <span class=\"_ _a\" id=\"cflshid_19660\"></span>sia ad <span class=\"_ _a\" id=\"cflshid_19661\"></span>impegni gi\u00e0 <span class=\"_ _a\" id=\"cflshid_19662\"></span>stabiliti. <span class=\"_ _a\" id=\"cflshid_19663\"></span>La parte <span class=\"_ _a\" id=\"cflshid_19664\"></span>non efficace <span class=\"_ _a\" id=\"cflshid_19665\"></span>dei contratti <span class=\"_ _a\" id=\"cflshid_19666\"></span>a termine <span class=\"_ _a\" id=\"cflshid_19667\"></span>su valute <span class=\"_ _a\" id=\"cflshid_19668\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_19669\"></span>rile</span><span class=\"ff1\" id=\"cflshid_19670\">-</span></div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19671\">vata nei proventi e oneri finanziari. </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_19672\">Il Gruppo designa solo la componente spot dei contratti a termine come strumento di copertura. La componente </div><div class=\"t m0 x3 h6 y57 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19673\"><span id=\"cflshid_19674\">forwar<span class=\"_ _0\" id=\"cflshid_19675\"></span>d</span><span class=\"ff1 ws92\" id=\"cflshid_19676\"><span id=\"cflshid_19677\"> \u00e8 cumulativamente rilevata nel prospetto di Conto economico complessivo consolidato in una voce sepa</span><span class=\"ws0\" id=\"cflshid_19678\">-</span></span></div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19679\">rata.</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsbb\" id=\"cflshid_19680\">Gli importi accumulati tra le altre componenti di Conto economico complessivo consolidato sono contabilizzati, a </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws90\" id=\"cflshid_19681\"><span id=\"cflshid_19682\">seconda della natura della transazione coperta sottostante. Se l\u2019operazione oggetto di copertura comporta successi</span><span class=\"ws0\" id=\"cflshid_19683\">-</span></div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19684\"><span id=\"cflshid_19685\">vamente <span class=\"_ _0\" id=\"cflshid_19686\"></span>la rilevazione <span class=\"_ _0\" id=\"cflshid_19687\"></span>di <span class=\"_ _0\" id=\"cflshid_19688\"></span>una componente <span class=\"_ _0\" id=\"cflshid_19689\"></span>non <span class=\"_ _0\" id=\"cflshid_19690\"></span>finanziaria, l\u2019importo <span class=\"_ _0\" id=\"cflshid_19691\"></span>accumulato <span class=\"_ _0\" id=\"cflshid_19692\"></span>nel patrimonio <span class=\"_ _0\" id=\"cflshid_19693\"></span>netto <span class=\"_ _0\" id=\"cflshid_19694\"></span>viene rimos</span><span class=\"ff1\" id=\"cflshid_19695\">-</span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_19696\">so dalla componente separata del patrimonio netto e incluso nel valore di costo o altro valore di carico dell\u2019attivit\u00e0 </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19697\">o <span class=\"_ _a\" id=\"cflshid_19698\"></span>passivit\u00e0 <span class=\"_ _c\" id=\"cflshid_19699\"></span>coperta. <span class=\"_ _c\" id=\"cflshid_19700\"></span>Questa <span class=\"_ _a\" id=\"cflshid_19701\"></span>non <span class=\"_ _c\" id=\"cflshid_19702\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19703\"></span>considerata <span class=\"_ _c\" id=\"cflshid_19704\"></span>una <span class=\"_ _a\" id=\"cflshid_19705\"></span>riclassifica <span class=\"_ _c\" id=\"cflshid_19706\"></span>delle <span class=\"_ _c\" id=\"cflshid_19707\"></span>poste <span class=\"_ _a\" id=\"cflshid_19708\"></span>rilevate <span class=\"_ _c\" id=\"cflshid_19709\"></span>in <span class=\"_ _c\" id=\"cflshid_19710\"></span>OCI <span class=\"_ _a\" id=\"cflshid_19711\"></span>per <span class=\"_ _c\" id=\"cflshid_19712\"></span>il <span class=\"_ _c\" id=\"cflshid_19713\"></span>periodo. <span class=\"_ _c\" id=\"cflshid_19714\"></span>Ci\u00f2 <span class=\"_ _a\" id=\"cflshid_19715\"></span>vale </div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19716\">anche nel caso di operazione programmata coperta di un\u2019attivit\u00e0 non finanziaria o di una <span class=\"_ _a\" id=\"cflshid_19717\"></span>passivit\u00e0 non finanziaria </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws8b\" id=\"cflshid_19718\">che diventa successivamente un impegno irrevocabile al quale si applica la contabilizzazione delle operazioni di </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19719\"><span id=\"cflshid_19720\">copertura di </span><span class=\"ffd\" id=\"cflshid_19721\">fair value</span><span id=\"cflshid_19722\">.</span></div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19723\">Per <span class=\"_ _c\" id=\"cflshid_19724\"></span>qualsiasi <span class=\"_ _c\" id=\"cflshid_19725\"></span>altra <span class=\"_ _c\" id=\"cflshid_19726\"></span>copertura <span class=\"_ _c\" id=\"cflshid_19727\"></span>di <span class=\"_ _c\" id=\"cflshid_19728\"></span>flussi <span class=\"_ _c\" id=\"cflshid_19729\"></span>finanziari, <span class=\"_ _c\" id=\"cflshid_19730\"></span>l\u2019importo <span class=\"_ _c\" id=\"cflshid_19731\"></span>accumulato <span class=\"_ _c\" id=\"cflshid_19732\"></span>in <span class=\"_ _c\" id=\"cflshid_19733\"></span>OCI <span class=\"_ _c\" id=\"cflshid_19734\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19735\"></span>riclassificato <span class=\"_ _d\" id=\"cflshid_19736\"></span>a <span class=\"_ _c\" id=\"cflshid_19737\"></span>conto <span class=\"_ _c\" id=\"cflshid_19738\"></span>economico </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19739\">come <span class=\"_ _a\" id=\"cflshid_19740\"></span>una <span class=\"_ _c\" id=\"cflshid_19741\"></span>rettifica <span class=\"_ _c\" id=\"cflshid_19742\"></span>da <span class=\"_ _c\" id=\"cflshid_19743\"></span>riclassificazione <span class=\"_ _a\" id=\"cflshid_19744\"></span>nello <span class=\"_ _c\" id=\"cflshid_19745\"></span>stesso <span class=\"_ _c\" id=\"cflshid_19746\"></span>periodo <span class=\"_ _c\" id=\"cflshid_19747\"></span>o <span class=\"_ _a\" id=\"cflshid_19748\"></span>nei <span class=\"_ _c\" id=\"cflshid_19749\"></span>periodi <span class=\"_ _c\" id=\"cflshid_19750\"></span>durante <span class=\"_ _c\" id=\"cflshid_19751\"></span>i <span class=\"_ _a\" id=\"cflshid_19752\"></span>quali <span class=\"_ _c\" id=\"cflshid_19753\"></span>i <span class=\"_ _c\" id=\"cflshid_19754\"></span>flussi <span class=\"_ _c\" id=\"cflshid_19755\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_19756\"></span>coperti </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19757\">impattano il conto economico.</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19758\">Se <span class=\"_ _0\" id=\"cflshid_19759\"></span>la <span class=\"_ _0\" id=\"cflshid_19760\"></span>contabilizzazione <span class=\"_ _3\" id=\"cflshid_19761\"></span>di <span class=\"_ _0\" id=\"cflshid_19762\"></span>copertura <span class=\"_ _3\" id=\"cflshid_19763\"></span>del <span class=\"_ _0\" id=\"cflshid_19764\"></span>flusso <span class=\"_ _3\" id=\"cflshid_19765\"></span>di <span class=\"_ _0\" id=\"cflshid_19766\"></span>cassa <span class=\"_ _3\" id=\"cflshid_19767\"></span>viene <span class=\"_ _0\" id=\"cflshid_19768\"></span>interrotta, <span class=\"_ _0\" id=\"cflshid_19769\"></span>l\u2019importo <span class=\"_ _3\" id=\"cflshid_19770\"></span>accumulato <span class=\"_ _0\" id=\"cflshid_19771\"></span>in <span class=\"_ _3\" id=\"cflshid_19772\"></span>OCI <span class=\"_ _0\" id=\"cflshid_19773\"></span>deve <span class=\"_ _3\" id=\"cflshid_19774\"></span>rimanere </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19775\"><span id=\"cflshid_19776\">tale se si prevede che i flussi futuri di <span class=\"_ _3\" id=\"cflshid_19777\"></span>cassa coperti si verificheranno. <span class=\"_ _0\" id=\"cflshid_19778\"></span>Altrimenti, l\u2019importo dovr\u00e0 essere immedia</span><span class=\"ff1\" id=\"cflshid_19779\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19780\"><span id=\"cflshid_19781\">tamente <span class=\"_ _d\" id=\"cflshid_19782\"></span>riclassificato </span><span class=\"_ _4\" id=\"cflshid_19783\">\u00a0</span><span id=\"cflshid_19784\">nell\u2019utile/(perdita) <span class=\"_ _d\" id=\"cflshid_19785\"></span>dell\u2019esercizio </span><span class=\"_ _4\" id=\"cflshid_19786\">\u00a0</span><span id=\"cflshid_19787\">come <span class=\"_ _d\" id=\"cflshid_19788\"></span>rettifica </span><span class=\"_ _4\" id=\"cflshid_19789\">\u00a0</span><span id=\"cflshid_19790\">da <span class=\"_ _d\" id=\"cflshid_19791\"></span>riclassificazione. <span class=\"_ _4\" id=\"cflshid_19792\"></span>Dopo <span class=\"_ _d\" id=\"cflshid_19793\"></span>la <span class=\"_ _4\" id=\"cflshid_19794\"></span>sospensione, </span></div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19795\">una <span class=\"_ _d\" id=\"cflshid_19796\"></span>volta <span class=\"_ _d\" id=\"cflshid_19797\"></span>che <span class=\"_ _d\" id=\"cflshid_19798\"></span>il <span class=\"_ _d\" id=\"cflshid_19799\"></span>flusso <span class=\"_ _4\" id=\"cflshid_19800\"></span>di <span class=\"_ _c\" id=\"cflshid_19801\"></span>cassa <span class=\"_ _d\" id=\"cflshid_19802\"></span>coperto <span class=\"_ _4\" id=\"cflshid_19803\"></span>si <span class=\"_ _c\" id=\"cflshid_19804\"></span>verifica, <span class=\"_ _d\" id=\"cflshid_19805\"></span>qualsiasi <span class=\"_ _d\" id=\"cflshid_19806\"></span>importo <span class=\"_ _4\" id=\"cflshid_19807\"></span>accumulato <span class=\"_ _c\" id=\"cflshid_19808\"></span>rimanente <span class=\"_ _d\" id=\"cflshid_19809\"></span>in <span class=\"_ _d\" id=\"cflshid_19810\"></span>OCI <span class=\"_ _4\" id=\"cflshid_19811\"></span>deve <span class=\"_ _c\" id=\"cflshid_19812\"></span>essere </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19813\">contabilizzato a seconda della natura della transazione sottostante come precedentemente descritto.</div><div class=\"t m0 x3 h13 y69 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19814\">Copertura di un investimento netto in una gestione estera</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_19815\"><span id=\"cflshid_19816\">Le coperture di un investimento netto in una gestione estera, comprese le coperture di una posta monetaria conta</span><span class=\"ws0\" id=\"cflshid_19817\">-</span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19818\">bilizzata come <span class=\"_ _3\" id=\"cflshid_19819\"></span>parte di <span class=\"_ _3\" id=\"cflshid_19820\"></span>un investimento <span class=\"_ _3\" id=\"cflshid_19821\"></span>netto, sono <span class=\"_ _3\" id=\"cflshid_19822\"></span>contabilizzate in <span class=\"_ _3\" id=\"cflshid_19823\"></span>modo simile <span class=\"_ _3\" id=\"cflshid_19824\"></span>alle coperture <span class=\"_ _3\" id=\"cflshid_19825\"></span>dei flussi <span class=\"_ _3\" id=\"cflshid_19826\"></span>di cassa. </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_19827\"><span id=\"cflshid_19828\">Gli utili o perdite dello strumento di copertura sono iscritti tra le altre componenti di Conto economico complessi</span><span class=\"ws0\" id=\"cflshid_19829\">-</span></div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19830\"><span id=\"cflshid_19831\">vo <span class=\"_ _3\" id=\"cflshid_19832\"></span>consolidato per <span class=\"_ _0\" id=\"cflshid_19833\"></span>la parte <span class=\"_ _0\" id=\"cflshid_19834\"></span>efficace della <span class=\"_ _0\" id=\"cflshid_19835\"></span>copertura, mentre <span class=\"_ _0\" id=\"cflshid_19836\"></span>per la <span class=\"_ _0\" id=\"cflshid_19837\"></span>restante parte <span class=\"_ _0\" id=\"cflshid_19838\"></span>(non efficace) <span class=\"_ _0\" id=\"cflshid_19839\"></span>sono rilevati <span class=\"_ _0\" id=\"cflshid_19840\"></span>nel pro</span><span class=\"ff1\" id=\"cflshid_19841\">-</span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_19842\">spetto dell\u2019utile/(perdita) d\u2019esercizio. <span class=\"_ _0\" id=\"cflshid_19843\"></span>Alla dismissione dell\u2019attivit\u00e0 estera, il valore cumulato di tali utili o perdite </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19844\">complessivi \u00e8 trasferito nel prospetto dell\u2019utile/(perdita) d\u2019esercizio.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24717": {
   "value": "<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 ws90\" id=\"cflshid_19854\">RIMANENZE</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 lsc ws3f\" id=\"cflshid_19855\">Le Rimanenze di magazzino sono valutate al minore tra il costo d\u2019acquisto e/o di produzione, determinato secondo </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 lsc ws4c\" id=\"cflshid_19856\">il metodo del costo medio ponderato, e il valore netto di realizzo. Il costo d\u2019acquisto \u00e8 inclusivo degli oneri accessori </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 lsc ws8d\" id=\"cflshid_19857\">di competenza riferiti agli acquisti del periodo; il costo di produzione comprende i costi di diretta imputazione e una </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 lsc ws70\" id=\"cflshid_19858\">quota dei costi indiretti, ragionevolmente imputabili ai prodotti. Il valore netto di presumibile realizzo \u00e8 costituito dal </div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 lsc ws0\" id=\"cflshid_19859\">prezzo di vendita stimato, dedotti i costi stimati di completamento e i costi stimati per realizzare la vendita.</div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws99\" id=\"cflshid_19860\">Laddove necessario sono stanziati fondi svalutazione per materiali o prodotti, tenuto conto del loro atteso utilizzo </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19861\">e valore di realizzo.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24715": {
   "value": "<div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_19862\">DISPONIBILIT\u00c0 LIQUIDE<span class=\"_ _3\" id=\"cflshid_19863\"></span> E MEZZI<span class=\"_ _0\" id=\"cflshid_19864\"></span> EQUIV<span class=\"_ _1\" id=\"cflshid_19865\"></span>ALENTI</div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws64\" id=\"cflshid_19866\"><span id=\"cflshid_19867\">Le Disponibilit\u00e0 liquide ed i mezzi equivalenti comprendono il denaro in cassa e i depositi a vista e a breve termi</span><span class=\"ws0\" id=\"cflshid_19868\">-</span></div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws7e\" id=\"cflshid_19869\">ne, in questo ultimo caso con scadenza originaria prevista non oltre i tre mesi. Le disponibilit\u00e0 liquide ed i mezzi </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19870\">equivalenti sono iscritti in bilancio al valore nominale ed al cambio a pronti a fine esercizio, se in valuta.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24716": {
   "value": "<div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_19871\">FONDI RISCHI<span class=\"_ _3\" id=\"cflshid_19872\"></span> ED ONERI<span class=\"_ _0\" id=\"cflshid_19873\"></span></div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_19874\">Gli accantonamenti a Fondi per rischi ed oneri sono rilevati quando: (i) \u00e8 probabile l\u2019esistenza di un\u2019obbligazione </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws82\" id=\"cflshid_19875\">attuale, legale o implicita, derivante da un evento passato; (ii) \u00e8 probabile che l\u2019adempimento dell\u2019obbligazione sia </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19876\">oneroso; (iii) l\u2019ammontare dell\u2019obbligazione pu\u00f2 essere stimato attendibilmente.</div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_19877\"><span id=\"cflshid_19878\">Gli accantonamenti sono iscritti al valore rappresentativo della migliore stima dell\u2019ammontare che l\u2019impresa razio</span><span class=\"ws0\" id=\"cflshid_19879\">-</span></div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_19880\">nalmente pagherebbe per estinguere l\u2019obbligazione ovvero per trasferirla a terzi alla data di chiusura dell\u2019esercizio.</div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 wsce\" id=\"cflshid_19881\">Quando il Gruppo ritiene che un accantonamento a Fondi per rischi e oneri sar\u00e0 in parte o del tutto rimborsato, </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws8b\" id=\"cflshid_19882\">per esempio nel caso di rischi coperti da polizze assicurative, l\u2019indennizzo \u00e8 rilevato in modo distinto e separato </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 wsee\" id=\"cflshid_19883\">nell\u2019attivo se, e solo se, esso risulta praticamente certo. In tal caso, nel conto economico il costo dell\u2019eventuale </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19884\">accantonamento \u00e8 presentato al netto dell\u2019ammontare rilevato per l\u2019indennizzo. </div><div class=\"t m0 x3 h6 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19885\"><span id=\"cflshid_19886\">Se <span class=\"_ _c\" id=\"cflshid_19887\"></span>l\u2019effetto <span class=\"_ _c\" id=\"cflshid_19888\"></span>dell\u2019attualizzazione <span class=\"_ _c\" id=\"cflshid_19889\"></span>del <span class=\"_ _d\" id=\"cflshid_19890\"></span>valore <span class=\"_ _c\" id=\"cflshid_19891\"></span>del <span class=\"_ _c\" id=\"cflshid_19892\"></span>denaro <span class=\"_ _d\" id=\"cflshid_19893\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_19894\"></span>significativo, <span class=\"_ _c\" id=\"cflshid_19895\"></span>gli <span class=\"_ _c\" id=\"cflshid_19896\"></span>accantonamenti <span class=\"_ _d\" id=\"cflshid_19897\"></span>sono <span class=\"_ _c\" id=\"cflshid_19898\"></span>attualizzati <span class=\"_ _c\" id=\"cflshid_19899\"></span>utiliz</span><span class=\"ff1\" id=\"cflshid_19900\">-</span></div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19901\">zando <span class=\"_ _c\" id=\"cflshid_19902\"></span>un <span class=\"_ _c\" id=\"cflshid_19903\"></span>tasso <span class=\"_ _d\" id=\"cflshid_19904\"></span>di <span class=\"_ _c\" id=\"cflshid_19905\"></span>sconto <span class=\"_ _c\" id=\"cflshid_19906\"></span>ante <span class=\"_ _d\" id=\"cflshid_19907\"></span>imposte <span class=\"_ _c\" id=\"cflshid_19908\"></span>che <span class=\"_ _c\" id=\"cflshid_19909\"></span>riflette, <span class=\"_ _c\" id=\"cflshid_19910\"></span>ove <span class=\"_ _d\" id=\"cflshid_19911\"></span>adeguato, <span class=\"_ _c\" id=\"cflshid_19912\"></span>i <span class=\"_ _c\" id=\"cflshid_19913\"></span>rischi <span class=\"_ _d\" id=\"cflshid_19914\"></span>specifici <span class=\"_ _c\" id=\"cflshid_19915\"></span>delle <span class=\"_ _c\" id=\"cflshid_19916\"></span>passivit\u00e0. <span class=\"_ _d\" id=\"cflshid_19917\"></span>Quando <span class=\"_ _c\" id=\"cflshid_19918\"></span>viene </div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19919\"><span id=\"cflshid_19920\">effettuata </span><span class=\"_ _4\" id=\"cflshid_19921\">\u00a0</span><span id=\"cflshid_19922\">l\u2019attualizzazione, </span><span class=\"_ _4\" id=\"cflshid_19923\">\u00a0</span><span id=\"cflshid_19924\">l\u2019incremento </span><span class=\"_ _4\" id=\"cflshid_19925\">\u00a0</span><span id=\"cflshid_19926\">dell\u2019accantonamento </span><span class=\"_ _4\" id=\"cflshid_19927\">\u00a0</span><span id=\"cflshid_19928\">dovuto </span><span class=\"_ _4\" id=\"cflshid_19929\">\u00a0</span><span id=\"cflshid_19930\">al </span><span class=\"_ _4\" id=\"cflshid_19931\">\u00a0</span><span id=\"cflshid_19932\">trascorrere </span><span class=\"_ _4\" id=\"cflshid_19933\">\u00a0</span><span id=\"cflshid_19934\">del </span><span class=\"_ _4\" id=\"cflshid_19935\">\u00a0</span><span id=\"cflshid_19936\">tempo </span><span class=\"_ _4\" id=\"cflshid_19937\">\u00a0</span><span id=\"cflshid_19938\">\u00e8 </span><span class=\"_ _4\" id=\"cflshid_19939\">\u00a0</span><span id=\"cflshid_19940\">rilevato </span><span class=\"_ _4\" id=\"cflshid_19941\">\u00a0</span><span id=\"cflshid_19942\">come </span></div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19943\">onere finanziario.</div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_19944\">I fondi <span class=\"_ _a\" id=\"cflshid_19945\"></span>sono <span class=\"_ _a\" id=\"cflshid_19946\"></span>periodicamente <span class=\"_ _a\" id=\"cflshid_19947\"></span>aggiornati <span class=\"_ _a\" id=\"cflshid_19948\"></span>per <span class=\"_ _a\" id=\"cflshid_19949\"></span>riflettere le <span class=\"_ _a\" id=\"cflshid_19950\"></span>variazioni <span class=\"_ _a\" id=\"cflshid_19951\"></span>delle <span class=\"_ _a\" id=\"cflshid_19952\"></span>stime <span class=\"_ _a\" id=\"cflshid_19953\"></span>dei <span class=\"_ _a\" id=\"cflshid_19954\"></span>costi, dei <span class=\"_ _a\" id=\"cflshid_19955\"></span>tempi <span class=\"_ _a\" id=\"cflshid_19956\"></span>di <span class=\"_ _a\" id=\"cflshid_19957\"></span>realizzazione </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_19958\">e del tasso di attualizzazione; le revisioni di stima sono imputate alla medesima voce di conto economico che ha </div>precedentemente accolto l\u2019accantonamento",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24719": {
   "value": "<div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_20004\">P<span class=\"_ _2\" id=\"cflshid_20005\"></span>ASSIVIT\u00c0 PER<span class=\"_ _3\" id=\"cflshid_20006\"></span> BENEFICI <span class=\"_ _2\" id=\"cflshid_20007\"></span>AI DIPENDENTI</div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20008\">I <span class=\"_ _c\" id=\"cflshid_20009\"></span>benefici <span class=\"_ _c\" id=\"cflshid_20010\"></span>successivi <span class=\"_ _c\" id=\"cflshid_20011\"></span>al <span class=\"_ _c\" id=\"cflshid_20012\"></span>rapporto <span class=\"_ _c\" id=\"cflshid_20013\"></span>di <span class=\"_ _c\" id=\"cflshid_20014\"></span>lavoro <span class=\"_ _c\" id=\"cflshid_20015\"></span>sono <span class=\"_ _c\" id=\"cflshid_20016\"></span>definiti <span class=\"_ _c\" id=\"cflshid_20017\"></span>sulla <span class=\"_ _c\" id=\"cflshid_20018\"></span>base <span class=\"_ _c\" id=\"cflshid_20019\"></span>di <span class=\"_ _d\" id=\"cflshid_20020\"></span>programmi, <span class=\"_ _c\" id=\"cflshid_20021\"></span>ancorch\u00e9 <span class=\"_ _c\" id=\"cflshid_20022\"></span>non <span class=\"_ _c\" id=\"cflshid_20023\"></span>formalizzati, <span class=\"_ _c\" id=\"cflshid_20024\"></span>che </div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20025\">in <span class=\"_ _d\" id=\"cflshid_20026\"></span>funzione <span class=\"_ _d\" id=\"cflshid_20027\"></span>delle <span class=\"_ _d\" id=\"cflshid_20028\"></span>loro <span class=\"_ _d\" id=\"cflshid_20029\"></span>caratteristiche <span class=\"_ _d\" id=\"cflshid_20030\"></span>sono <span class=\"_ _4\" id=\"cflshid_20031\"></span>distinti <span class=\"_ _c\" id=\"cflshid_20032\"></span>in <span class=\"_ _d\" id=\"cflshid_20033\"></span>programmi <span class=\"_ _d\" id=\"cflshid_20034\"></span>\u201ca <span class=\"_ _d\" id=\"cflshid_20035\"></span>benefici <span class=\"_ _4\" id=\"cflshid_20036\"></span>definiti\u201d <span class=\"_ _c\" id=\"cflshid_20037\"></span>e <span class=\"_ _d\" id=\"cflshid_20038\"></span>programmi <span class=\"_ _d\" id=\"cflshid_20039\"></span>\u201ca <span class=\"_ _d\" id=\"cflshid_20040\"></span>contributi </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20041\">definiti\u201d.</div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsc3\" id=\"cflshid_20042\">La legislazione italiana (articolo 2120 del Codice civile) prevede che, alla data in cui ciascun dipendente risolve </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wse3\" id=\"cflshid_20043\">il contratto di lavoro con l\u2019impresa, riceva un\u2019indennit\u00e0 denominata TFR. Il calcolo di tale indennit\u00e0 si basa su </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_20044\"><span id=\"cflshid_20045\">alcune voci che formano la retribuzione annua del dipendente per ciascun anno di lavoro (opportunamente rivalu</span><span class=\"ws0\" id=\"cflshid_20046\">-</span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20047\">tata) <span class=\"_ _3\" id=\"cflshid_20048\"></span>e sulla <span class=\"_ _0\" id=\"cflshid_20049\"></span>lunghezza del <span class=\"_ _0\" id=\"cflshid_20050\"></span>rapporto di <span class=\"_ _0\" id=\"cflshid_20051\"></span>lavoro. Secondo <span class=\"_ _0\" id=\"cflshid_20052\"></span>la normativa <span class=\"_ _0\" id=\"cflshid_20053\"></span>civilistica italiana, <span class=\"_ _0\" id=\"cflshid_20054\"></span>tale indennit\u00e0 <span class=\"_ _0\" id=\"cflshid_20055\"></span>viene riflessa </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_20056\">in bilancio secondo una metodologia di calcolo basata sull\u2019indennit\u00e0 maturata da ciascun dipendente alla data di </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20057\">bilancio, nell\u2019ipotesi in cui tutti i dipendenti risolvano il contratto di lavoro a tale data. </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wse6\" id=\"cflshid_20058\">L<span class=\"_ _2\" id=\"cflshid_20059\"></span>\u2019International Financial Reporting Interpretations Committee (IFRIC) dell\u2019International <span class=\"_ _0\" id=\"cflshid_20060\"></span>Accounting Standards </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20061\">Board <span class=\"_ _a\" id=\"cflshid_20062\"></span>(IASB) <span class=\"_ _a\" id=\"cflshid_20063\"></span>ha <span class=\"_ _a\" id=\"cflshid_20064\"></span>affrontato <span class=\"_ _a\" id=\"cflshid_20065\"></span>l\u2019argomento del TFR <span class=\"_ _a\" id=\"cflshid_20066\"></span>italiano <span class=\"_ _a\" id=\"cflshid_20067\"></span>ed <span class=\"_ _a\" id=\"cflshid_20068\"></span>ha <span class=\"_ _a\" id=\"cflshid_20069\"></span>concluso <span class=\"_ _a\" id=\"cflshid_20070\"></span>che, <span class=\"_ _a\" id=\"cflshid_20071\"></span>in <span class=\"_ _a\" id=\"cflshid_20072\"></span>applicazione <span class=\"_ _a\" id=\"cflshid_20073\"></span>dello <span class=\"_ _a\" id=\"cflshid_20074\"></span>IAS <span class=\"_ _a\" id=\"cflshid_20075\"></span>19, <span class=\"_ _a\" id=\"cflshid_20076\"></span>esso </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 wsf8\" id=\"cflshid_20077\">deve essere calcolato secondo una metodologia, denominata Metodo della Proiezione Unitaria del Credito (il </div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20078\"><span id=\"cflshid_20079\">cosiddetto <span class=\"_ _d\" id=\"cflshid_20080\"></span>\u201cPUCM\u201d), </span><span class=\"_ _4\" id=\"cflshid_20081\">\u00a0</span><span id=\"cflshid_20082\">secondo <span class=\"_ _4\" id=\"cflshid_20083\"></span>cui <span class=\"_ _d\" id=\"cflshid_20084\"></span>l\u2019ammontare <span class=\"_ _4\" id=\"cflshid_20085\"></span>della <span class=\"_ _d\" id=\"cflshid_20086\"></span>passivit\u00e0 <span class=\"_ _4\" id=\"cflshid_20087\"></span>per <span class=\"_ _d\" id=\"cflshid_20088\"></span>i <span class=\"_ _4\" id=\"cflshid_20089\"></span>benefici <span class=\"_ _d\" id=\"cflshid_20090\"></span>acquisiti </span><span class=\"_ _4\" id=\"cflshid_20091\">\u00a0</span><span id=\"cflshid_20092\">deve <span class=\"_ _d\" id=\"cflshid_20093\"></span>riflettere </span><span class=\"_ _4\" id=\"cflshid_20094\">\u00a0</span><span id=\"cflshid_20095\">la <span class=\"_ _d\" id=\"cflshid_20096\"></span>data </span><span class=\"_ _4\" id=\"cflshid_20097\">\u00a0</span><span id=\"cflshid_20098\">di </span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20099\">dimissioni attesa e deve essere attualizzata. </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20100\">Le <span class=\"_ _3\" id=\"cflshid_20101\"></span>ipotesi <span class=\"_ _3\" id=\"cflshid_20102\"></span>attuariali <span class=\"_ _3\" id=\"cflshid_20103\"></span>ed <span class=\"_ _3\" id=\"cflshid_20104\"></span>i <span class=\"_ _3\" id=\"cflshid_20105\"></span>relativi <span class=\"_ _3\" id=\"cflshid_20106\"></span>effetti <span class=\"_ _3\" id=\"cflshid_20107\"></span>tengono <span class=\"_ _3\" id=\"cflshid_20108\"></span>in <span class=\"_ _3\" id=\"cflshid_20109\"></span>considerazione <span class=\"_ _3\" id=\"cflshid_20110\"></span>i cambiamenti <span class=\"_ _0\" id=\"cflshid_20111\"></span>normativi <span class=\"_ _3\" id=\"cflshid_20112\"></span>introdotti <span class=\"_ _3\" id=\"cflshid_20113\"></span>dal <span class=\"_ _3\" id=\"cflshid_20114\"></span>legislatore </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 wsa9\" id=\"cflshid_20115\">italiano, che hanno previsto l\u2019opzione per il lavoratore dipendente di destinare il TFR maturato a partire dal 1\u00b0 </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20116\">luglio 2007 all\u2019INPS o a fondi di previdenza integrativa.</div><div class=\"t m0 x3 h6 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20117\"><span id=\"cflshid_20118\">L<span class=\"_ _2\" id=\"cflshid_20119\"></span>\u2019obbligazione netta <span class=\"_ _0\" id=\"cflshid_20120\"></span>del Gruppo <span class=\"_ _3\" id=\"cflshid_20121\"></span>derivante da <span class=\"_ _0\" id=\"cflshid_20122\"></span>piani a <span class=\"_ _3\" id=\"cflshid_20123\"></span>benefici definiti <span class=\"_ _0\" id=\"cflshid_20124\"></span>viene calcolata <span class=\"_ _3\" id=\"cflshid_20125\"></span>stimando l\u2019importo <span class=\"_ _0\" id=\"cflshid_20126\"></span>del bene</span><span class=\"ff1\" id=\"cflshid_20127\">-</span></div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20128\">ficio <span class=\"_ _3\" id=\"cflshid_20129\"></span>futuro che <span class=\"_ _0\" id=\"cflshid_20130\"></span>i dipendenti <span class=\"_ _0\" id=\"cflshid_20131\"></span>hanno maturato <span class=\"_ _0\" id=\"cflshid_20132\"></span>in cambio <span class=\"_ _0\" id=\"cflshid_20133\"></span>dell\u2019attivit\u00e0 prestata <span class=\"_ _0\" id=\"cflshid_20134\"></span>nell\u2019esercizio corrente <span class=\"_ _0\" id=\"cflshid_20135\"></span>e nei <span class=\"_ _0\" id=\"cflshid_20136\"></span>precedenti </div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20137\">esercizi; <span class=\"_ _c\" id=\"cflshid_20138\"></span>tale <span class=\"_ _d\" id=\"cflshid_20139\"></span>beneficio <span class=\"_ _c\" id=\"cflshid_20140\"></span>viene <span class=\"_ _d\" id=\"cflshid_20141\"></span>attualizzato <span class=\"_ _c\" id=\"cflshid_20142\"></span>per <span class=\"_ _d\" id=\"cflshid_20143\"></span>calcolare <span class=\"_ _d\" id=\"cflshid_20144\"></span>il <span class=\"_ _c\" id=\"cflshid_20145\"></span>valore <span class=\"_ _d\" id=\"cflshid_20146\"></span>attuale. <span class=\"_ _c\" id=\"cflshid_20147\"></span>Gli <span class=\"_ _d\" id=\"cflshid_20148\"></span>utili <span class=\"_ _d\" id=\"cflshid_20149\"></span>e <span class=\"_ _c\" id=\"cflshid_20150\"></span>le <span class=\"_ _d\" id=\"cflshid_20151\"></span>perdite <span class=\"_ _d\" id=\"cflshid_20152\"></span>attuariali <span class=\"_ _c\" id=\"cflshid_20153\"></span>riferite <span class=\"_ _d\" id=\"cflshid_20154\"></span>ai </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20155\">piani a <span class=\"_ _a\" id=\"cflshid_20156\"></span>benefici <span class=\"_ _a\" id=\"cflshid_20157\"></span>definiti, <span class=\"_ _a\" id=\"cflshid_20158\"></span>accumulati <span class=\"_ _a\" id=\"cflshid_20159\"></span>fino <span class=\"_ _a\" id=\"cflshid_20160\"></span>all\u2019esercizio precedente <span class=\"_ _a\" id=\"cflshid_20161\"></span>e <span class=\"_ _a\" id=\"cflshid_20162\"></span>che <span class=\"_ _a\" id=\"cflshid_20163\"></span>riflettono <span class=\"_ _a\" id=\"cflshid_20164\"></span>gli <span class=\"_ _a\" id=\"cflshid_20165\"></span>effetti <span class=\"_ _a\" id=\"cflshid_20166\"></span>derivanti da <span class=\"_ _a\" id=\"cflshid_20167\"></span>variazioni </div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20168\">delle ipotesi attuariali utilizzate, sono rilevati per intero nel Conto economico complessivo consolidato.</div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20169\">La valutazione attuariale della passivit\u00e0 \u00e8 stata affidata ad un attuario indipendente.</div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20170\">L<span class=\"_ _2\" id=\"cflshid_20171\"></span>\u2019obbligazione del Gruppo <span class=\"_ _a\" id=\"cflshid_20172\"></span>derivante da <span class=\"_ _a\" id=\"cflshid_20173\"></span>piani a contributi <span class=\"_ _a\" id=\"cflshid_20174\"></span>definiti \u00e8 limitata <span class=\"_ _a\" id=\"cflshid_20175\"></span>al versamento di <span class=\"_ _a\" id=\"cflshid_20176\"></span>contributi allo <span class=\"_ _a\" id=\"cflshid_20177\"></span>Stato </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_20178\">ovvero ad un patrimonio o ad un\u2019entit\u00e0 giuridicamente distinta (cosiddetto fondo), ed \u00e8 determinata sulla base dei </div>contributi dovuti",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24718": {
   "value": "<div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_20004\">P<span class=\"_ _2\" id=\"cflshid_20005\"></span>ASSIVIT\u00c0 PER<span class=\"_ _3\" id=\"cflshid_20006\"></span> BENEFICI <span class=\"_ _2\" id=\"cflshid_20007\"></span>AI DIPENDENTI</div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20008\">I <span class=\"_ _c\" id=\"cflshid_20009\"></span>benefici <span class=\"_ _c\" id=\"cflshid_20010\"></span>successivi <span class=\"_ _c\" id=\"cflshid_20011\"></span>al <span class=\"_ _c\" id=\"cflshid_20012\"></span>rapporto <span class=\"_ _c\" id=\"cflshid_20013\"></span>di <span class=\"_ _c\" id=\"cflshid_20014\"></span>lavoro <span class=\"_ _c\" id=\"cflshid_20015\"></span>sono <span class=\"_ _c\" id=\"cflshid_20016\"></span>definiti <span class=\"_ _c\" id=\"cflshid_20017\"></span>sulla <span class=\"_ _c\" id=\"cflshid_20018\"></span>base <span class=\"_ _c\" id=\"cflshid_20019\"></span>di <span class=\"_ _d\" id=\"cflshid_20020\"></span>programmi, <span class=\"_ _c\" id=\"cflshid_20021\"></span>ancorch\u00e9 <span class=\"_ _c\" id=\"cflshid_20022\"></span>non <span class=\"_ _c\" id=\"cflshid_20023\"></span>formalizzati, <span class=\"_ _c\" id=\"cflshid_20024\"></span>che </div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20025\">in <span class=\"_ _d\" id=\"cflshid_20026\"></span>funzione <span class=\"_ _d\" id=\"cflshid_20027\"></span>delle <span class=\"_ _d\" id=\"cflshid_20028\"></span>loro <span class=\"_ _d\" id=\"cflshid_20029\"></span>caratteristiche <span class=\"_ _d\" id=\"cflshid_20030\"></span>sono <span class=\"_ _4\" id=\"cflshid_20031\"></span>distinti <span class=\"_ _c\" id=\"cflshid_20032\"></span>in <span class=\"_ _d\" id=\"cflshid_20033\"></span>programmi <span class=\"_ _d\" id=\"cflshid_20034\"></span>\u201ca <span class=\"_ _d\" id=\"cflshid_20035\"></span>benefici <span class=\"_ _4\" id=\"cflshid_20036\"></span>definiti\u201d <span class=\"_ _c\" id=\"cflshid_20037\"></span>e <span class=\"_ _d\" id=\"cflshid_20038\"></span>programmi <span class=\"_ _d\" id=\"cflshid_20039\"></span>\u201ca <span class=\"_ _d\" id=\"cflshid_20040\"></span>contributi </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20041\">definiti\u201d.</div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsc3\" id=\"cflshid_20042\">La legislazione italiana (articolo 2120 del Codice civile) prevede che, alla data in cui ciascun dipendente risolve </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wse3\" id=\"cflshid_20043\">il contratto di lavoro con l\u2019impresa, riceva un\u2019indennit\u00e0 denominata TFR. Il calcolo di tale indennit\u00e0 si basa su </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_20044\"><span id=\"cflshid_20045\">alcune voci che formano la retribuzione annua del dipendente per ciascun anno di lavoro (opportunamente rivalu</span><span class=\"ws0\" id=\"cflshid_20046\">-</span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20047\">tata) <span class=\"_ _3\" id=\"cflshid_20048\"></span>e sulla <span class=\"_ _0\" id=\"cflshid_20049\"></span>lunghezza del <span class=\"_ _0\" id=\"cflshid_20050\"></span>rapporto di <span class=\"_ _0\" id=\"cflshid_20051\"></span>lavoro. Secondo <span class=\"_ _0\" id=\"cflshid_20052\"></span>la normativa <span class=\"_ _0\" id=\"cflshid_20053\"></span>civilistica italiana, <span class=\"_ _0\" id=\"cflshid_20054\"></span>tale indennit\u00e0 <span class=\"_ _0\" id=\"cflshid_20055\"></span>viene riflessa </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_20056\">in bilancio secondo una metodologia di calcolo basata sull\u2019indennit\u00e0 maturata da ciascun dipendente alla data di </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20057\">bilancio, nell\u2019ipotesi in cui tutti i dipendenti risolvano il contratto di lavoro a tale data. </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wse6\" id=\"cflshid_20058\">L<span class=\"_ _2\" id=\"cflshid_20059\"></span>\u2019International Financial Reporting Interpretations Committee (IFRIC) dell\u2019International <span class=\"_ _0\" id=\"cflshid_20060\"></span>Accounting Standards </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20061\">Board <span class=\"_ _a\" id=\"cflshid_20062\"></span>(IASB) <span class=\"_ _a\" id=\"cflshid_20063\"></span>ha <span class=\"_ _a\" id=\"cflshid_20064\"></span>affrontato <span class=\"_ _a\" id=\"cflshid_20065\"></span>l\u2019argomento del TFR <span class=\"_ _a\" id=\"cflshid_20066\"></span>italiano <span class=\"_ _a\" id=\"cflshid_20067\"></span>ed <span class=\"_ _a\" id=\"cflshid_20068\"></span>ha <span class=\"_ _a\" id=\"cflshid_20069\"></span>concluso <span class=\"_ _a\" id=\"cflshid_20070\"></span>che, <span class=\"_ _a\" id=\"cflshid_20071\"></span>in <span class=\"_ _a\" id=\"cflshid_20072\"></span>applicazione <span class=\"_ _a\" id=\"cflshid_20073\"></span>dello <span class=\"_ _a\" id=\"cflshid_20074\"></span>IAS <span class=\"_ _a\" id=\"cflshid_20075\"></span>19, <span class=\"_ _a\" id=\"cflshid_20076\"></span>esso </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 wsf8\" id=\"cflshid_20077\">deve essere calcolato secondo una metodologia, denominata Metodo della Proiezione Unitaria del Credito (il </div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20078\"><span id=\"cflshid_20079\">cosiddetto <span class=\"_ _d\" id=\"cflshid_20080\"></span>\u201cPUCM\u201d), </span><span class=\"_ _4\" id=\"cflshid_20081\">\u00a0</span><span id=\"cflshid_20082\">secondo <span class=\"_ _4\" id=\"cflshid_20083\"></span>cui <span class=\"_ _d\" id=\"cflshid_20084\"></span>l\u2019ammontare <span class=\"_ _4\" id=\"cflshid_20085\"></span>della <span class=\"_ _d\" id=\"cflshid_20086\"></span>passivit\u00e0 <span class=\"_ _4\" id=\"cflshid_20087\"></span>per <span class=\"_ _d\" id=\"cflshid_20088\"></span>i <span class=\"_ _4\" id=\"cflshid_20089\"></span>benefici <span class=\"_ _d\" id=\"cflshid_20090\"></span>acquisiti </span><span class=\"_ _4\" id=\"cflshid_20091\">\u00a0</span><span id=\"cflshid_20092\">deve <span class=\"_ _d\" id=\"cflshid_20093\"></span>riflettere </span><span class=\"_ _4\" id=\"cflshid_20094\">\u00a0</span><span id=\"cflshid_20095\">la <span class=\"_ _d\" id=\"cflshid_20096\"></span>data </span><span class=\"_ _4\" id=\"cflshid_20097\">\u00a0</span><span id=\"cflshid_20098\">di </span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20099\">dimissioni attesa e deve essere attualizzata. </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20100\">Le <span class=\"_ _3\" id=\"cflshid_20101\"></span>ipotesi <span class=\"_ _3\" id=\"cflshid_20102\"></span>attuariali <span class=\"_ _3\" id=\"cflshid_20103\"></span>ed <span class=\"_ _3\" id=\"cflshid_20104\"></span>i <span class=\"_ _3\" id=\"cflshid_20105\"></span>relativi <span class=\"_ _3\" id=\"cflshid_20106\"></span>effetti <span class=\"_ _3\" id=\"cflshid_20107\"></span>tengono <span class=\"_ _3\" id=\"cflshid_20108\"></span>in <span class=\"_ _3\" id=\"cflshid_20109\"></span>considerazione <span class=\"_ _3\" id=\"cflshid_20110\"></span>i cambiamenti <span class=\"_ _0\" id=\"cflshid_20111\"></span>normativi <span class=\"_ _3\" id=\"cflshid_20112\"></span>introdotti <span class=\"_ _3\" id=\"cflshid_20113\"></span>dal <span class=\"_ _3\" id=\"cflshid_20114\"></span>legislatore </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 wsa9\" id=\"cflshid_20115\">italiano, che hanno previsto l\u2019opzione per il lavoratore dipendente di destinare il TFR maturato a partire dal 1\u00b0 </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20116\">luglio 2007 all\u2019INPS o a fondi di previdenza integrativa.</div><div class=\"t m0 x3 h6 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20117\"><span id=\"cflshid_20118\">L<span class=\"_ _2\" id=\"cflshid_20119\"></span>\u2019obbligazione netta <span class=\"_ _0\" id=\"cflshid_20120\"></span>del Gruppo <span class=\"_ _3\" id=\"cflshid_20121\"></span>derivante da <span class=\"_ _0\" id=\"cflshid_20122\"></span>piani a <span class=\"_ _3\" id=\"cflshid_20123\"></span>benefici definiti <span class=\"_ _0\" id=\"cflshid_20124\"></span>viene calcolata <span class=\"_ _3\" id=\"cflshid_20125\"></span>stimando l\u2019importo <span class=\"_ _0\" id=\"cflshid_20126\"></span>del bene</span><span class=\"ff1\" id=\"cflshid_20127\">-</span></div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20128\">ficio <span class=\"_ _3\" id=\"cflshid_20129\"></span>futuro che <span class=\"_ _0\" id=\"cflshid_20130\"></span>i dipendenti <span class=\"_ _0\" id=\"cflshid_20131\"></span>hanno maturato <span class=\"_ _0\" id=\"cflshid_20132\"></span>in cambio <span class=\"_ _0\" id=\"cflshid_20133\"></span>dell\u2019attivit\u00e0 prestata <span class=\"_ _0\" id=\"cflshid_20134\"></span>nell\u2019esercizio corrente <span class=\"_ _0\" id=\"cflshid_20135\"></span>e nei <span class=\"_ _0\" id=\"cflshid_20136\"></span>precedenti </div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20137\">esercizi; <span class=\"_ _c\" id=\"cflshid_20138\"></span>tale <span class=\"_ _d\" id=\"cflshid_20139\"></span>beneficio <span class=\"_ _c\" id=\"cflshid_20140\"></span>viene <span class=\"_ _d\" id=\"cflshid_20141\"></span>attualizzato <span class=\"_ _c\" id=\"cflshid_20142\"></span>per <span class=\"_ _d\" id=\"cflshid_20143\"></span>calcolare <span class=\"_ _d\" id=\"cflshid_20144\"></span>il <span class=\"_ _c\" id=\"cflshid_20145\"></span>valore <span class=\"_ _d\" id=\"cflshid_20146\"></span>attuale. <span class=\"_ _c\" id=\"cflshid_20147\"></span>Gli <span class=\"_ _d\" id=\"cflshid_20148\"></span>utili <span class=\"_ _d\" id=\"cflshid_20149\"></span>e <span class=\"_ _c\" id=\"cflshid_20150\"></span>le <span class=\"_ _d\" id=\"cflshid_20151\"></span>perdite <span class=\"_ _d\" id=\"cflshid_20152\"></span>attuariali <span class=\"_ _c\" id=\"cflshid_20153\"></span>riferite <span class=\"_ _d\" id=\"cflshid_20154\"></span>ai </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20155\">piani a <span class=\"_ _a\" id=\"cflshid_20156\"></span>benefici <span class=\"_ _a\" id=\"cflshid_20157\"></span>definiti, <span class=\"_ _a\" id=\"cflshid_20158\"></span>accumulati <span class=\"_ _a\" id=\"cflshid_20159\"></span>fino <span class=\"_ _a\" id=\"cflshid_20160\"></span>all\u2019esercizio precedente <span class=\"_ _a\" id=\"cflshid_20161\"></span>e <span class=\"_ _a\" id=\"cflshid_20162\"></span>che <span class=\"_ _a\" id=\"cflshid_20163\"></span>riflettono <span class=\"_ _a\" id=\"cflshid_20164\"></span>gli <span class=\"_ _a\" id=\"cflshid_20165\"></span>effetti <span class=\"_ _a\" id=\"cflshid_20166\"></span>derivanti da <span class=\"_ _a\" id=\"cflshid_20167\"></span>variazioni </div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20168\">delle ipotesi attuariali utilizzate, sono rilevati per intero nel Conto economico complessivo consolidato.</div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20169\">La valutazione attuariale della passivit\u00e0 \u00e8 stata affidata ad un attuario indipendente.</div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20170\">L<span class=\"_ _2\" id=\"cflshid_20171\"></span>\u2019obbligazione del Gruppo <span class=\"_ _a\" id=\"cflshid_20172\"></span>derivante da <span class=\"_ _a\" id=\"cflshid_20173\"></span>piani a contributi <span class=\"_ _a\" id=\"cflshid_20174\"></span>definiti \u00e8 limitata <span class=\"_ _a\" id=\"cflshid_20175\"></span>al versamento di <span class=\"_ _a\" id=\"cflshid_20176\"></span>contributi allo <span class=\"_ _a\" id=\"cflshid_20177\"></span>Stato </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_20178\">ovvero ad un patrimonio o ad un\u2019entit\u00e0 giuridicamente distinta (cosiddetto fondo), ed \u00e8 determinata sulla base dei </div>contributi dovuti",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24720": {
   "value": "<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_20189\">RICA<span class=\"_ _fb\" id=\"cflshid_20190\"></span>VI E COSTI</div><div class=\"t m0 x3 h9 y72 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20191\">Ricavi provenienti da contratti con clienti</div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20192\">L<span class=\"_ _2\" id=\"cflshid_20193\"></span>\u2019IFRS 15 prevede <span class=\"_ _3\" id=\"cflshid_20194\"></span>la rilevazione <span class=\"_ _3\" id=\"cflshid_20195\"></span>dei ricavi per <span class=\"_ _3\" id=\"cflshid_20196\"></span>un importo che <span class=\"_ _3\" id=\"cflshid_20197\"></span>riflette il <span class=\"_ _3\" id=\"cflshid_20198\"></span>corrispettivo a cui <span class=\"_ _3\" id=\"cflshid_20199\"></span>l\u2019entit\u00e0 ritiene di <span class=\"_ _3\" id=\"cflshid_20200\"></span>avere </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20201\">diritto in cambio del trasferimento di beni o servizi al cliente. </div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20202\">Il Gruppo ha applicato l\u2019IFRS 15 dalla data di efficacia obbligatoria (1 gennaio 2018), utilizzando il metodo della </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20203\">piena applicazione retrospettica. Nell\u2019applicazione dell\u2019IFRS 15, il Gruppo ha considerato i seguenti punti:</div><div class=\"t m0 x3 h13 y74 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20204\">a) V<span class=\"_ _1\" id=\"cflshid_20205\"></span>endita di beni </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws44\" id=\"cflshid_20206\">I ricavi derivanti dalla vendita dei beni sono riconosciuti nel momento in cui il controllo del bene passa al cliente. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20207\">Generalmente questo interviene:</div><div class=\"t m0 x31 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20208\"><span id=\"cflshid_20209\">\u00a0<span class=\"_ _45\" id=\"cflshid_20210\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20211\">\u00a0</span><span id=\"cflshid_20212\">al momento della spedizione per il canale </span><span class=\"ffd\" id=\"cflshid_20213\">wholesale</span><span id=\"cflshid_20214\">;</span></div><div class=\"t m0 x31 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20215\"><span id=\"cflshid_20216\">\u00a0<span class=\"_ _45\" id=\"cflshid_20217\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20218\">\u00a0</span><span class=\"wsa3\" id=\"cflshid_20219\">all\u2019atto della consegna dei beni ai clienti nel canale retail, dove le vendite vengono usualmente incassate diret</span><span id=\"cflshid_20220\">-</span></div><div class=\"t m0 x32 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20221\">tamente per cassa o attraverso carte di credito;</div><div class=\"t m0 x31 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20222\"><span id=\"cflshid_20223\">\u00a0<span class=\"_ _45\" id=\"cflshid_20224\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20225\">\u00a0</span><span id=\"cflshid_20226\">nel momento in cui il cliente ottiene il controllo del bene spedito nelle vendite e-commerce.</span></div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20227\">In alcune aree <span class=\"_ _a\" id=\"cflshid_20228\"></span>geografiche il <span class=\"_ _a\" id=\"cflshid_20229\"></span>Gruppo vende i <span class=\"_ _a\" id=\"cflshid_20230\"></span>propri prodotti per <span class=\"_ _a\" id=\"cflshid_20231\"></span>il tramite di <span class=\"_ _a\" id=\"cflshid_20232\"></span>department store <span class=\"_ _a\" id=\"cflshid_20233\"></span>che agiscono come </div><div class=\"t m0 x3 h6 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20234\"><span id=\"cflshid_20235\">agenti e <span class=\"_ _3\" id=\"cflshid_20236\"></span>che riaddebitano al <span class=\"_ _0\" id=\"cflshid_20237\"></span>Gruppo i corrispettivi per <span class=\"_ _0\" id=\"cflshid_20238\"></span>i servizi resi (affitto <span class=\"_ _3\" id=\"cflshid_20239\"></span>dei locali, <span class=\"_ _3\" id=\"cflshid_20240\"></span>eventi pubblicitari, <span class=\"_ _3\" id=\"cflshid_20241\"></span>di marke</span><span class=\"ff1\" id=\"cflshid_20242\">-</span></div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20243\"><span id=\"cflshid_20244\">ting etc,) <span class=\"_ _a\" id=\"cflshid_20245\"></span>in <span class=\"_ _a\" id=\"cflshid_20246\"></span>relazione al <span class=\"_ _a\" id=\"cflshid_20247\"></span>valore <span class=\"_ _a\" id=\"cflshid_20248\"></span>dei beni <span class=\"_ _a\" id=\"cflshid_20249\"></span>ceduti <span class=\"_ _a\" id=\"cflshid_20250\"></span>al cliente <span class=\"_ _a\" id=\"cflshid_20251\"></span>finale. <span class=\"_ _a\" id=\"cflshid_20252\"></span>In questi <span class=\"_ _a\" id=\"cflshid_20253\"></span>contratti, <span class=\"_ _a\" id=\"cflshid_20254\"></span>infatti, il <span class=\"_ _a\" id=\"cflshid_20255\"></span></span><span class=\"ffd ws81\" id=\"cflshid_20256\"><span id=\"cflshid_20257\">department stor<span class=\"_ _3\" id=\"cflshid_20258\"></span>e</span><span class=\"ff1\" id=\"cflshid_20259\"> non </span></span></div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20260\">\u00e8 considerato come il responsabile principale dell\u2019adempimento della promessa di fornire i beni al cliente finale.</div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20261\"><span id=\"cflshid_20262\">Inoltre il </span><span class=\"ffd\" id=\"cflshid_20263\"><span id=\"cflshid_20264\">department stor<span class=\"_ _0\" id=\"cflshid_20265\"></span>e</span><span class=\"ff6\" id=\"cflshid_20266\"> non ha il potere discrezionale nel definire il prezzo dei beni ceduti ai clienti. </span></span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 wsf9\" id=\"cflshid_20267\">Conseguentemente l\u2019applicazione dell\u2019IFRS 15 ha previsto, per queste tipologie contrattuali, l\u2019esposizione dei </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 wsb4\" id=\"cflshid_20268\"><span id=\"cflshid_20269\">ricavi lordi delle vendite e la separata indicazione tra i costi dei servizi resi dal </span><span class=\"ffd\" id=\"cflshid_20270\"><span id=\"cflshid_20271\">department stor<span class=\"_ _0\" id=\"cflshid_20272\"></span>e</span><span class=\"ff1\" id=\"cflshid_20273\"> essendo questi </span></span></div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20274\">ultimi prestazioni di fare distinte rispetto alle vendite di prodotti ai clienti finali.</div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws81\" id=\"cflshid_20275\">Il Gruppo ha rilevato che il riconoscimento dei ricavi avviene nel momento in cui il controllo dell\u2019attivit\u00e0 \u00e8 stato </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_20276\"><span id=\"cflshid_20277\">trasferito al cliente, generalmente al momento della consegna del bene (riconoscimento dei ricavi in un determina</span><span class=\"ws0\" id=\"cflshid_20278\">-</span></div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20279\"><span id=\"cflshid_20280\">to momento - \u201c</span><span class=\"ffd\" id=\"cflshid_20281\"><span id=\"cflshid_20282\">r<span class=\"_ _0\" id=\"cflshid_20283\"></span>evenue recognition at a point in time</span><span class=\"ff6\" id=\"cflshid_20284\">\u201d). </span></span></div><div class=\"t m0 x3 h13 y62 ff41 fs4 fc4 sc0 ls0 ws0\" id=\"cflshid_20285\"><span id=\"cflshid_20286\">b) </span><span class=\"fff fc0\" id=\"cflshid_20287\">Corrispettivo variabile \u2013 diritto di r<span class=\"_ _0\" id=\"cflshid_20288\"></span>eso</span></div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 wscf\" id=\"cflshid_20289\">Il Gruppo riconosce il diritto di reso solo in casistiche residuali ed ancillari rispetto all\u2019ordinario svolgimento </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws78\" id=\"cflshid_20290\">del rapporto commerciale in essere con i propri clienti. Quando un contratto con un cliente prevede un diritto di </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws8d\" id=\"cflshid_20291\">reso dei beni, il Gruppo utilizza il metodo del valore atteso per stimare i beni che non verranno restituiti, secondo </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20292\">quanto previsto dall\u2019IFRS 15.</div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20293\">I Ricavi sono presentati al netto dei resi, che comprendono anche la <span class=\"_ _3\" id=\"cflshid_20294\"></span>stima effettuata per tener conto dei resi che si </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20295\">manifesteranno dopo la chiusura dell\u2019esercizio ma correlati ai ricavi dell\u2019esercizio.</div><div class=\"t m0 x3 h9 y69 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20296\">Royalties</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws75\" id=\"cflshid_20297\"><span id=\"cflshid_20298\">I ricavi per royalties sono riconosciuti per competenza sulla base dei termini e degli ammontari previsti nel con</span><span class=\"ws0\" id=\"cflshid_20299\">-</span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20300\">tratto di licenza, generalmente in base ai volumi di vendita.</div><div class=\"t m0 x3 h9 y6e ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20301\">Contributi pubblici</div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_20302\">I contributi pubblici sono rilevati quando sussiste la ragionevole certezza che essi saranno ricevuti e che tutte le </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws72\" id=\"cflshid_20303\">condizioni ad essi riferiti siano soddisfatte. I contributi correlati a componenti di costo sono rilevati come ricavi, </div>ma sono ripartiti sistematicamente tra gli esercizi in modo da essere commisurati al riconoscimento dei costi che<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 wse1\" id=\"cflshid_20314\">intendono compensare. Il contributo correlato ad una attivit\u00e0 viene riconosciuto come ricavo in quote costanti, </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20315\">lungo la vita utile attesa dell\u2019attivit\u00e0 di riferimento.</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws9f\" id=\"cflshid_20316\">Laddove il Gruppo riceva un contributo non monetario, l\u2019attivit\u00e0 ed il relativo contributo sono rilevati al valore </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20317\">nominale e rilasciati nel conto economico, in quote costanti, lungo la vita utile attesa dell\u2019attivit\u00e0 di riferimento.</div><div class=\"t m0 x3 h9 y4e ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20318\">Costi</div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_20319\"><span id=\"cflshid_20320\">I costi sono iscritti quando sono relativi a beni e servizi venduti o consumati nell\u2019esercizio o per ripartizione siste</span><span class=\"ws0\" id=\"cflshid_20321\">-</span></div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20322\">matica ovvero quando non si possa identificare l\u2019utilit\u00e0 futura degli stessi.</div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_20323\">I costi di pubblicit\u00e0 e ricerca, in accordo con lo IAS 38, sono integralmente imputati a conto economico quando il </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20324\">servizio \u00e8 stato reso e consegnato al Gruppo. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20325\">I costi sono iscritti in base alla loro natura considerando i principi applicabili nell\u2019ambito degli IFRS.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24721": {
   "value": "<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_20189\">RICA<span class=\"_ _fb\" id=\"cflshid_20190\"></span>VI E COSTI</div><div class=\"t m0 x3 h9 y72 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20191\">Ricavi provenienti da contratti con clienti</div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20192\">L<span class=\"_ _2\" id=\"cflshid_20193\"></span>\u2019IFRS 15 prevede <span class=\"_ _3\" id=\"cflshid_20194\"></span>la rilevazione <span class=\"_ _3\" id=\"cflshid_20195\"></span>dei ricavi per <span class=\"_ _3\" id=\"cflshid_20196\"></span>un importo che <span class=\"_ _3\" id=\"cflshid_20197\"></span>riflette il <span class=\"_ _3\" id=\"cflshid_20198\"></span>corrispettivo a cui <span class=\"_ _3\" id=\"cflshid_20199\"></span>l\u2019entit\u00e0 ritiene di <span class=\"_ _3\" id=\"cflshid_20200\"></span>avere </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20201\">diritto in cambio del trasferimento di beni o servizi al cliente. </div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20202\">Il Gruppo ha applicato l\u2019IFRS 15 dalla data di efficacia obbligatoria (1 gennaio 2018), utilizzando il metodo della </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20203\">piena applicazione retrospettica. Nell\u2019applicazione dell\u2019IFRS 15, il Gruppo ha considerato i seguenti punti:</div><div class=\"t m0 x3 h13 y74 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20204\">a) V<span class=\"_ _1\" id=\"cflshid_20205\"></span>endita di beni </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws44\" id=\"cflshid_20206\">I ricavi derivanti dalla vendita dei beni sono riconosciuti nel momento in cui il controllo del bene passa al cliente. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20207\">Generalmente questo interviene:</div><div class=\"t m0 x31 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20208\"><span id=\"cflshid_20209\">\u00a0<span class=\"_ _45\" id=\"cflshid_20210\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20211\">\u00a0</span><span id=\"cflshid_20212\">al momento della spedizione per il canale </span><span class=\"ffd\" id=\"cflshid_20213\">wholesale</span><span id=\"cflshid_20214\">;</span></div><div class=\"t m0 x31 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20215\"><span id=\"cflshid_20216\">\u00a0<span class=\"_ _45\" id=\"cflshid_20217\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20218\">\u00a0</span><span class=\"wsa3\" id=\"cflshid_20219\">all\u2019atto della consegna dei beni ai clienti nel canale retail, dove le vendite vengono usualmente incassate diret</span><span id=\"cflshid_20220\">-</span></div><div class=\"t m0 x32 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20221\">tamente per cassa o attraverso carte di credito;</div><div class=\"t m0 x31 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20222\"><span id=\"cflshid_20223\">\u00a0<span class=\"_ _45\" id=\"cflshid_20224\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20225\">\u00a0</span><span id=\"cflshid_20226\">nel momento in cui il cliente ottiene il controllo del bene spedito nelle vendite e-commerce.</span></div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20227\">In alcune aree <span class=\"_ _a\" id=\"cflshid_20228\"></span>geografiche il <span class=\"_ _a\" id=\"cflshid_20229\"></span>Gruppo vende i <span class=\"_ _a\" id=\"cflshid_20230\"></span>propri prodotti per <span class=\"_ _a\" id=\"cflshid_20231\"></span>il tramite di <span class=\"_ _a\" id=\"cflshid_20232\"></span>department store <span class=\"_ _a\" id=\"cflshid_20233\"></span>che agiscono come </div><div class=\"t m0 x3 h6 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20234\"><span id=\"cflshid_20235\">agenti e <span class=\"_ _3\" id=\"cflshid_20236\"></span>che riaddebitano al <span class=\"_ _0\" id=\"cflshid_20237\"></span>Gruppo i corrispettivi per <span class=\"_ _0\" id=\"cflshid_20238\"></span>i servizi resi (affitto <span class=\"_ _3\" id=\"cflshid_20239\"></span>dei locali, <span class=\"_ _3\" id=\"cflshid_20240\"></span>eventi pubblicitari, <span class=\"_ _3\" id=\"cflshid_20241\"></span>di marke</span><span class=\"ff1\" id=\"cflshid_20242\">-</span></div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20243\"><span id=\"cflshid_20244\">ting etc,) <span class=\"_ _a\" id=\"cflshid_20245\"></span>in <span class=\"_ _a\" id=\"cflshid_20246\"></span>relazione al <span class=\"_ _a\" id=\"cflshid_20247\"></span>valore <span class=\"_ _a\" id=\"cflshid_20248\"></span>dei beni <span class=\"_ _a\" id=\"cflshid_20249\"></span>ceduti <span class=\"_ _a\" id=\"cflshid_20250\"></span>al cliente <span class=\"_ _a\" id=\"cflshid_20251\"></span>finale. <span class=\"_ _a\" id=\"cflshid_20252\"></span>In questi <span class=\"_ _a\" id=\"cflshid_20253\"></span>contratti, <span class=\"_ _a\" id=\"cflshid_20254\"></span>infatti, il <span class=\"_ _a\" id=\"cflshid_20255\"></span></span><span class=\"ffd ws81\" id=\"cflshid_20256\"><span id=\"cflshid_20257\">department stor<span class=\"_ _3\" id=\"cflshid_20258\"></span>e</span><span class=\"ff1\" id=\"cflshid_20259\"> non </span></span></div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20260\">\u00e8 considerato come il responsabile principale dell\u2019adempimento della promessa di fornire i beni al cliente finale.</div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20261\"><span id=\"cflshid_20262\">Inoltre il </span><span class=\"ffd\" id=\"cflshid_20263\"><span id=\"cflshid_20264\">department stor<span class=\"_ _0\" id=\"cflshid_20265\"></span>e</span><span class=\"ff6\" id=\"cflshid_20266\"> non ha il potere discrezionale nel definire il prezzo dei beni ceduti ai clienti. </span></span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 wsf9\" id=\"cflshid_20267\">Conseguentemente l\u2019applicazione dell\u2019IFRS 15 ha previsto, per queste tipologie contrattuali, l\u2019esposizione dei </div><span id=\"cflshid_20269\">ricavi lordi delle vendite e la separata indicazione tra i costi dei servizi resi dal </span><span id=\"cflshid_20271\">department stor<span class=\"_ _0\" id=\"cflshid_20272\"></span>e</span> essendo questi<div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20274\">ultimi prestazioni di fare distinte rispetto alle vendite di prodotti ai clienti finali.</div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws81\" id=\"cflshid_20275\">Il Gruppo ha rilevato che il riconoscimento dei ricavi avviene nel momento in cui il controllo dell\u2019attivit\u00e0 \u00e8 stato </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_20276\"><span id=\"cflshid_20277\">trasferito al cliente, generalmente al momento della consegna del bene (riconoscimento dei ricavi in un determina</span><span class=\"ws0\" id=\"cflshid_20278\">-</span></div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20279\"><span id=\"cflshid_20280\">to momento - \u201c</span><span class=\"ffd\" id=\"cflshid_20281\"><span id=\"cflshid_20282\">r<span class=\"_ _0\" id=\"cflshid_20283\"></span>evenue recognition at a point in time</span><span class=\"ff6\" id=\"cflshid_20284\">\u201d). </span></span></div><div class=\"t m0 x3 h13 y62 ff41 fs4 fc4 sc0 ls0 ws0\" id=\"cflshid_20285\"><span id=\"cflshid_20286\">b) </span><span class=\"fff fc0\" id=\"cflshid_20287\">Corrispettivo variabile \u2013 diritto di r<span class=\"_ _0\" id=\"cflshid_20288\"></span>eso</span></div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 wscf\" id=\"cflshid_20289\">Il Gruppo riconosce il diritto di reso solo in casistiche residuali ed ancillari rispetto all\u2019ordinario svolgimento </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws78\" id=\"cflshid_20290\">del rapporto commerciale in essere con i propri clienti. Quando un contratto con un cliente prevede un diritto di </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws8d\" id=\"cflshid_20291\">reso dei beni, il Gruppo utilizza il metodo del valore atteso per stimare i beni che non verranno restituiti, secondo </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20292\">quanto previsto dall\u2019IFRS 15.</div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20293\">I Ricavi sono presentati al netto dei resi, che comprendono anche la <span class=\"_ _3\" id=\"cflshid_20294\"></span>stima effettuata per tener conto dei resi che si </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20295\">manifesteranno dopo la chiusura dell\u2019esercizio ma correlati ai ricavi dell\u2019esercizio.</div><div class=\"t m0 x3 h9 y69 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20296\">Royalties</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws75\" id=\"cflshid_20297\"><span id=\"cflshid_20298\">I ricavi per royalties sono riconosciuti per competenza sulla base dei termini e degli ammontari previsti nel con</span><span class=\"ws0\" id=\"cflshid_20299\">-</span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20300\">tratto di licenza, generalmente in base ai volumi di vendita.</div><div class=\"t m0 x3 h9 y6e ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20301\">Contributi pubblici</div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_20302\">I contributi pubblici sono rilevati quando sussiste la ragionevole certezza che essi saranno ricevuti e che tutte le </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws72\" id=\"cflshid_20303\">condizioni ad essi riferiti siano soddisfatte. I contributi correlati a componenti di costo sono rilevati come ricavi, </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_20304\">ma sono ripartiti sistematicamente tra gli esercizi in modo da essere commisurati al riconoscimento dei costi che </div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 wse1\" id=\"cflshid_20314\">intendono compensare. Il contributo correlato ad una attivit\u00e0 viene riconosciuto come ricavo in quote costanti, </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20315\">lungo la vita utile attesa dell\u2019attivit\u00e0 di riferimento.</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws9f\" id=\"cflshid_20316\">Laddove il Gruppo riceva un contributo non monetario, l\u2019attivit\u00e0 ed il relativo contributo sono rilevati al valore </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20317\">nominale e rilasciati nel conto economico, in quote costanti, lungo la vita utile attesa dell\u2019attivit\u00e0 di riferimento.</div><div class=\"t m0 x3 h9 y4e ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20318\">Costi</div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_20319\"><span id=\"cflshid_20320\">I costi sono iscritti quando sono relativi a beni e servizi venduti o consumati nell\u2019esercizio o per ripartizione siste</span><span class=\"ws0\" id=\"cflshid_20321\">-</span></div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20322\">matica ovvero quando non si possa identificare l\u2019utilit\u00e0 futura degli stessi.</div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_20323\">I costi di pubblicit\u00e0 e ricerca, in accordo con lo IAS 38, sono integralmente imputati a conto economico quando il </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20324\">servizio \u00e8 stato reso e consegnato al Gruppo. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20325\">I costi sono iscritti in base alla loro natura considerando i principi applicabili nell\u2019ambito degli IFRS.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24722": {
   "value": "<div class=\"t m0 x3 h9 y72 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20191\">Ricavi provenienti da contratti con clienti</div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20192\">L<span class=\"_ _2\" id=\"cflshid_20193\"></span>\u2019IFRS 15 prevede <span class=\"_ _3\" id=\"cflshid_20194\"></span>la rilevazione <span class=\"_ _3\" id=\"cflshid_20195\"></span>dei ricavi per <span class=\"_ _3\" id=\"cflshid_20196\"></span>un importo che <span class=\"_ _3\" id=\"cflshid_20197\"></span>riflette il <span class=\"_ _3\" id=\"cflshid_20198\"></span>corrispettivo a cui <span class=\"_ _3\" id=\"cflshid_20199\"></span>l\u2019entit\u00e0 ritiene di <span class=\"_ _3\" id=\"cflshid_20200\"></span>avere </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20201\">diritto in cambio del trasferimento di beni o servizi al cliente. </div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20202\">Il Gruppo ha applicato l\u2019IFRS 15 dalla data di efficacia obbligatoria (1 gennaio 2018), utilizzando il metodo della </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20203\">piena applicazione retrospettica. Nell\u2019applicazione dell\u2019IFRS 15, il Gruppo ha considerato i seguenti punti:</div><div class=\"t m0 x3 h13 y74 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20204\">a) V<span class=\"_ _1\" id=\"cflshid_20205\"></span>endita di beni </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws44\" id=\"cflshid_20206\">I ricavi derivanti dalla vendita dei beni sono riconosciuti nel momento in cui il controllo del bene passa al cliente. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20207\">Generalmente questo interviene:</div><div class=\"t m0 x31 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20208\"><span id=\"cflshid_20209\">\u00a0<span class=\"_ _45\" id=\"cflshid_20210\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20211\">\u00a0</span><span id=\"cflshid_20212\">al momento della spedizione per il canale </span><span class=\"ffd\" id=\"cflshid_20213\">wholesale</span><span id=\"cflshid_20214\">;</span></div><div class=\"t m0 x31 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20215\"><span id=\"cflshid_20216\">\u00a0<span class=\"_ _45\" id=\"cflshid_20217\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20218\">\u00a0</span><span class=\"wsa3\" id=\"cflshid_20219\">all\u2019atto della consegna dei beni ai clienti nel canale retail, dove le vendite vengono usualmente incassate diret</span><span id=\"cflshid_20220\">-</span></div><div class=\"t m0 x32 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20221\">tamente per cassa o attraverso carte di credito;</div><div class=\"t m0 x31 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20222\"><span id=\"cflshid_20223\">\u00a0<span class=\"_ _45\" id=\"cflshid_20224\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20225\">\u00a0</span><span id=\"cflshid_20226\">nel momento in cui il cliente ottiene il controllo del bene spedito nelle vendite e-commerce.</span></div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20227\">In alcune aree <span class=\"_ _a\" id=\"cflshid_20228\"></span>geografiche il <span class=\"_ _a\" id=\"cflshid_20229\"></span>Gruppo vende i <span class=\"_ _a\" id=\"cflshid_20230\"></span>propri prodotti per <span class=\"_ _a\" id=\"cflshid_20231\"></span>il tramite di <span class=\"_ _a\" id=\"cflshid_20232\"></span>department store <span class=\"_ _a\" id=\"cflshid_20233\"></span>che agiscono come </div><div class=\"t m0 x3 h6 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20234\"><span id=\"cflshid_20235\">agenti e <span class=\"_ _3\" id=\"cflshid_20236\"></span>che riaddebitano al <span class=\"_ _0\" id=\"cflshid_20237\"></span>Gruppo i corrispettivi per <span class=\"_ _0\" id=\"cflshid_20238\"></span>i servizi resi (affitto <span class=\"_ _3\" id=\"cflshid_20239\"></span>dei locali, <span class=\"_ _3\" id=\"cflshid_20240\"></span>eventi pubblicitari, <span class=\"_ _3\" id=\"cflshid_20241\"></span>di marke</span><span class=\"ff1\" id=\"cflshid_20242\">-</span></div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20243\"><span id=\"cflshid_20244\">ting etc,) <span class=\"_ _a\" id=\"cflshid_20245\"></span>in <span class=\"_ _a\" id=\"cflshid_20246\"></span>relazione al <span class=\"_ _a\" id=\"cflshid_20247\"></span>valore <span class=\"_ _a\" id=\"cflshid_20248\"></span>dei beni <span class=\"_ _a\" id=\"cflshid_20249\"></span>ceduti <span class=\"_ _a\" id=\"cflshid_20250\"></span>al cliente <span class=\"_ _a\" id=\"cflshid_20251\"></span>finale. <span class=\"_ _a\" id=\"cflshid_20252\"></span>In questi <span class=\"_ _a\" id=\"cflshid_20253\"></span>contratti, <span class=\"_ _a\" id=\"cflshid_20254\"></span>infatti, il <span class=\"_ _a\" id=\"cflshid_20255\"></span></span><span class=\"ffd ws81\" id=\"cflshid_20256\"><span id=\"cflshid_20257\">department stor<span class=\"_ _3\" id=\"cflshid_20258\"></span>e</span><span class=\"ff1\" id=\"cflshid_20259\"> non </span></span></div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20260\">\u00e8 considerato come il responsabile principale dell\u2019adempimento della promessa di fornire i beni al cliente finale.</div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20261\"><span id=\"cflshid_20262\">Inoltre il </span><span class=\"ffd\" id=\"cflshid_20263\"><span id=\"cflshid_20264\">department stor<span class=\"_ _0\" id=\"cflshid_20265\"></span>e</span><span class=\"ff6\" id=\"cflshid_20266\"> non ha il potere discrezionale nel definire il prezzo dei beni ceduti ai clienti. </span></span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 wsf9\" id=\"cflshid_20267\">Conseguentemente l\u2019applicazione dell\u2019IFRS 15 ha previsto, per queste tipologie contrattuali, l\u2019esposizione dei </div><span id=\"cflshid_20269\">ricavi lordi delle vendite e la separata indicazione tra i costi dei servizi resi dal </span><span id=\"cflshid_20271\">department stor<span class=\"_ _0\" id=\"cflshid_20272\"></span>e</span> essendo questi<div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20274\">ultimi prestazioni di fare distinte rispetto alle vendite di prodotti ai clienti finali.</div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws81\" id=\"cflshid_20275\">Il Gruppo ha rilevato che il riconoscimento dei ricavi avviene nel momento in cui il controllo dell\u2019attivit\u00e0 \u00e8 stato </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_20276\"><span id=\"cflshid_20277\">trasferito al cliente, generalmente al momento della consegna del bene (riconoscimento dei ricavi in un determina</span><span class=\"ws0\" id=\"cflshid_20278\">-</span></div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20279\"><span id=\"cflshid_20280\">to momento - \u201c</span><span class=\"ffd\" id=\"cflshid_20281\"><span id=\"cflshid_20282\">r<span class=\"_ _0\" id=\"cflshid_20283\"></span>evenue recognition at a point in time</span><span class=\"ff6\" id=\"cflshid_20284\">\u201d). </span></span></div><div class=\"t m0 x3 h13 y62 ff41 fs4 fc4 sc0 ls0 ws0\" id=\"cflshid_20285\"><span id=\"cflshid_20286\">b) </span><span class=\"fff fc0\" id=\"cflshid_20287\">Corrispettivo variabile \u2013 diritto di r<span class=\"_ _0\" id=\"cflshid_20288\"></span>eso</span></div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 wscf\" id=\"cflshid_20289\">Il Gruppo riconosce il diritto di reso solo in casistiche residuali ed ancillari rispetto all\u2019ordinario svolgimento </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws78\" id=\"cflshid_20290\">del rapporto commerciale in essere con i propri clienti. Quando un contratto con un cliente prevede un diritto di </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws8d\" id=\"cflshid_20291\">reso dei beni, il Gruppo utilizza il metodo del valore atteso per stimare i beni che non verranno restituiti, secondo </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20292\">quanto previsto dall\u2019IFRS 15.</div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20293\">I Ricavi sono presentati al netto dei resi, che comprendono anche la <span class=\"_ _3\" id=\"cflshid_20294\"></span>stima effettuata per tener conto dei resi che si </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20295\">manifesteranno dopo la chiusura dell\u2019esercizio ma correlati ai ricavi dell\u2019esercizio.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24723": {
   "value": "<div class=\"t m0 x3 h9 y6e ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20301\">Contributi pubblici</div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws3c\" id=\"cflshid_20302\">I contributi pubblici sono rilevati quando sussiste la ragionevole certezza che essi saranno ricevuti e che tutte le </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws72\" id=\"cflshid_20303\">condizioni ad essi riferiti siano soddisfatte. I contributi correlati a componenti di costo sono rilevati come ricavi, </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_20304\">ma sono ripartiti sistematicamente tra gli esercizi in modo da essere commisurati al riconoscimento dei costi che </div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 wse1\" id=\"cflshid_20314\">intendono compensare. Il contributo correlato ad una attivit\u00e0 viene riconosciuto come ricavo in quote costanti, </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20315\">lungo la vita utile attesa dell\u2019attivit\u00e0 di riferimento.</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws9f\" id=\"cflshid_20316\">Laddove il Gruppo riceva un contributo non monetario, l\u2019attivit\u00e0 ed il relativo contributo sono rilevati al valore </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20317\">nominale e rilasciati nel conto economico, in quote costanti, lungo la vita utile attesa dell\u2019attivit\u00e0 di riferimento.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24724": {
   "value": "<div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_20326\">PROVENTI ED<span class=\"_ _3\" id=\"cflshid_20327\"></span> ONERI FINANZIARI</div><div class=\"t m0 x3 h6 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20328\"><span id=\"cflshid_20329\">I Proventi <span class=\"_ _0\" id=\"cflshid_20330\"></span>e gli Oneri <span class=\"_ _0\" id=\"cflshid_20331\"></span>finanziari includono tutte <span class=\"_ _0\" id=\"cflshid_20332\"></span>le voci di <span class=\"_ _0\" id=\"cflshid_20333\"></span>natura finanziaria imputate <span class=\"_ _0\" id=\"cflshid_20334\"></span>per competenza al <span class=\"_ _0\" id=\"cflshid_20335\"></span>conto eco</span><span class=\"ff1\" id=\"cflshid_20336\">-</span></div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20337\"><span id=\"cflshid_20338\">nomico dell\u2019esercizio, inclusi <span class=\"_ _3\" id=\"cflshid_20339\"></span>gli interessi passivi <span class=\"_ _3\" id=\"cflshid_20340\"></span>maturati sui debiti finanziari, <span class=\"_ _3\" id=\"cflshid_20341\"></span>calcolati usando il <span class=\"_ _3\" id=\"cflshid_20342\"></span>metodo dell\u2019in</span><span class=\"ff1\" id=\"cflshid_20343\">-</span></div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20344\">teresse <span class=\"_ _a\" id=\"cflshid_20345\"></span>effettivo, <span class=\"_ _a\" id=\"cflshid_20346\"></span>gli <span class=\"_ _a\" id=\"cflshid_20347\"></span>utili <span class=\"_ _a\" id=\"cflshid_20348\"></span>e <span class=\"_ _c\" id=\"cflshid_20349\"></span>le <span class=\"_ _a\" id=\"cflshid_20350\"></span>perdite <span class=\"_ _a\" id=\"cflshid_20351\"></span>su <span class=\"_ _a\" id=\"cflshid_20352\"></span>cambi, <span class=\"_ _c\" id=\"cflshid_20353\"></span>utili <span class=\"_ _a\" id=\"cflshid_20354\"></span>e <span class=\"_ _a\" id=\"cflshid_20355\"></span>perdite <span class=\"_ _a\" id=\"cflshid_20356\"></span>da <span class=\"_ _a\" id=\"cflshid_20357\"></span>strumenti <span class=\"_ _c\" id=\"cflshid_20358\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_20359\"></span>derivati <span class=\"_ _a\" id=\"cflshid_20360\"></span>(secondo <span class=\"_ _a\" id=\"cflshid_20361\"></span>i <span class=\"_ _c\" id=\"cflshid_20362\"></span>criteri <span class=\"_ _a\" id=\"cflshid_20363\"></span>di </div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20364\">contabilizzazione <span class=\"_ _c\" id=\"cflshid_20365\"></span>precedentemente <span class=\"_ _d\" id=\"cflshid_20366\"></span>definiti), <span class=\"_ _d\" id=\"cflshid_20367\"></span>la <span class=\"_ _d\" id=\"cflshid_20368\"></span>quota <span class=\"_ _c\" id=\"cflshid_20369\"></span>di <span class=\"_ _d\" id=\"cflshid_20370\"></span>interessi <span class=\"_ _d\" id=\"cflshid_20371\"></span>derivante <span class=\"_ _d\" id=\"cflshid_20372\"></span>dal <span class=\"_ _c\" id=\"cflshid_20373\"></span>trattamento <span class=\"_ _d\" id=\"cflshid_20374\"></span>contabile <span class=\"_ _d\" id=\"cflshid_20375\"></span>dei <span class=\"_ _d\" id=\"cflshid_20376\"></span>beni <span class=\"_ _d\" id=\"cflshid_20377\"></span>in </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20378\">locazione (IFRS 16) e dei fondi relativi al personale (IAS 19).</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24725": {
   "value": "<div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_20326\">PROVENTI ED<span class=\"_ _3\" id=\"cflshid_20327\"></span> ONERI FINANZIARI</div><div class=\"t m0 x3 h6 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20328\"><span id=\"cflshid_20329\">I Proventi <span class=\"_ _0\" id=\"cflshid_20330\"></span>e gli Oneri <span class=\"_ _0\" id=\"cflshid_20331\"></span>finanziari includono tutte <span class=\"_ _0\" id=\"cflshid_20332\"></span>le voci di <span class=\"_ _0\" id=\"cflshid_20333\"></span>natura finanziaria imputate <span class=\"_ _0\" id=\"cflshid_20334\"></span>per competenza al <span class=\"_ _0\" id=\"cflshid_20335\"></span>conto eco</span><span class=\"ff1\" id=\"cflshid_20336\">-</span></div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20337\"><span id=\"cflshid_20338\">nomico dell\u2019esercizio, inclusi <span class=\"_ _3\" id=\"cflshid_20339\"></span>gli interessi passivi <span class=\"_ _3\" id=\"cflshid_20340\"></span>maturati sui debiti finanziari, <span class=\"_ _3\" id=\"cflshid_20341\"></span>calcolati usando il <span class=\"_ _3\" id=\"cflshid_20342\"></span>metodo dell\u2019in</span><span class=\"ff1\" id=\"cflshid_20343\">-</span></div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20344\">teresse <span class=\"_ _a\" id=\"cflshid_20345\"></span>effettivo, <span class=\"_ _a\" id=\"cflshid_20346\"></span>gli <span class=\"_ _a\" id=\"cflshid_20347\"></span>utili <span class=\"_ _a\" id=\"cflshid_20348\"></span>e <span class=\"_ _c\" id=\"cflshid_20349\"></span>le <span class=\"_ _a\" id=\"cflshid_20350\"></span>perdite <span class=\"_ _a\" id=\"cflshid_20351\"></span>su <span class=\"_ _a\" id=\"cflshid_20352\"></span>cambi, <span class=\"_ _c\" id=\"cflshid_20353\"></span>utili <span class=\"_ _a\" id=\"cflshid_20354\"></span>e <span class=\"_ _a\" id=\"cflshid_20355\"></span>perdite <span class=\"_ _a\" id=\"cflshid_20356\"></span>da <span class=\"_ _a\" id=\"cflshid_20357\"></span>strumenti <span class=\"_ _c\" id=\"cflshid_20358\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_20359\"></span>derivati <span class=\"_ _a\" id=\"cflshid_20360\"></span>(secondo <span class=\"_ _a\" id=\"cflshid_20361\"></span>i <span class=\"_ _c\" id=\"cflshid_20362\"></span>criteri <span class=\"_ _a\" id=\"cflshid_20363\"></span>di </div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20364\">contabilizzazione <span class=\"_ _c\" id=\"cflshid_20365\"></span>precedentemente <span class=\"_ _d\" id=\"cflshid_20366\"></span>definiti), <span class=\"_ _d\" id=\"cflshid_20367\"></span>la <span class=\"_ _d\" id=\"cflshid_20368\"></span>quota <span class=\"_ _c\" id=\"cflshid_20369\"></span>di <span class=\"_ _d\" id=\"cflshid_20370\"></span>interessi <span class=\"_ _d\" id=\"cflshid_20371\"></span>derivante <span class=\"_ _d\" id=\"cflshid_20372\"></span>dal <span class=\"_ _c\" id=\"cflshid_20373\"></span>trattamento <span class=\"_ _d\" id=\"cflshid_20374\"></span>contabile <span class=\"_ _d\" id=\"cflshid_20375\"></span>dei <span class=\"_ _d\" id=\"cflshid_20376\"></span>beni <span class=\"_ _d\" id=\"cflshid_20377\"></span>in </div>locazione (IFRS 16) e dei fondi relativi al personale (IAS 19)",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24726": {
   "value": "<div class=\"t m0 x3 h9 y67 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20406\">Imposte correnti </div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20407\">Le Imposte <span class=\"_ _a\" id=\"cflshid_20408\"></span>correnti riflettono <span class=\"_ _a\" id=\"cflshid_20409\"></span>una stima <span class=\"_ _a\" id=\"cflshid_20410\"></span>del <span class=\"_ _a\" id=\"cflshid_20411\"></span>carico fiscale, <span class=\"_ _a\" id=\"cflshid_20412\"></span>determinato applicando <span class=\"_ _a\" id=\"cflshid_20413\"></span>la normativa <span class=\"_ _a\" id=\"cflshid_20414\"></span>vigente <span class=\"_ _a\" id=\"cflshid_20415\"></span>nei Paesi </div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 wsaf\" id=\"cflshid_20416\"><span id=\"cflshid_20417\">nei quali il Gruppo Brunello Cucinelli esercita la sua attivit\u00e0. La passivit\u00e0 per imposte correnti \u00e8 calcolata utiliz</span><span class=\"ws0\" id=\"cflshid_20418\">-</span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20419\">zando le aliquote vigenti o sostanzialmente approvate alla data di chiusura dell\u2019esercizio.</div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20420\">Il <span class=\"_ _a\" id=\"cflshid_20421\"></span>debito per <span class=\"_ _a\" id=\"cflshid_20422\"></span>imposte <span class=\"_ _a\" id=\"cflshid_20423\"></span>correnti <span class=\"_ _a\" id=\"cflshid_20424\"></span>viene <span class=\"_ _a\" id=\"cflshid_20425\"></span>classificato <span class=\"_ _a\" id=\"cflshid_20426\"></span>nella <span class=\"_ _a\" id=\"cflshid_20427\"></span>Situazione <span class=\"_ _a\" id=\"cflshid_20428\"></span>patrimoniale e <span class=\"_ _a\" id=\"cflshid_20429\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_20430\"></span>consolidata <span class=\"_ _a\" id=\"cflshid_20431\"></span>al <span class=\"_ _a\" id=\"cflshid_20432\"></span>netto <span class=\"_ _a\" id=\"cflshid_20433\"></span>di </div>eventuali acconti di imposta pagati",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24727": {
   "value": "<div class=\"t m0 x3 h9 y3 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20444\">Imposte differite</div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20445\"><span id=\"cflshid_20446\">Le Imposte <span class=\"_ _0\" id=\"cflshid_20447\"></span>differite sono <span class=\"_ _0\" id=\"cflshid_20448\"></span>calcolate sulle differenze <span class=\"_ _0\" id=\"cflshid_20449\"></span>temporanee deducibili <span class=\"_ _0\" id=\"cflshid_20450\"></span>(Imposte differite <span class=\"_ _3\" id=\"cflshid_20451\"></span>attive) e <span class=\"_ _0\" id=\"cflshid_20452\"></span>tassabili (Im</span><span class=\"ff1\" id=\"cflshid_20453\">-</span></div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20454\">poste differite <span class=\"_ _3\" id=\"cflshid_20455\"></span>passive) risultanti <span class=\"_ _0\" id=\"cflshid_20456\"></span>alla data di <span class=\"_ _3\" id=\"cflshid_20457\"></span>bilancio fra <span class=\"_ _3\" id=\"cflshid_20458\"></span>i valori <span class=\"_ _3\" id=\"cflshid_20459\"></span>fiscali presi <span class=\"_ _3\" id=\"cflshid_20460\"></span>a riferimento <span class=\"_ _3\" id=\"cflshid_20461\"></span>per le <span class=\"_ _3\" id=\"cflshid_20462\"></span>attivit\u00e0 e <span class=\"_ _3\" id=\"cflshid_20463\"></span>passivit\u00e0 </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20464\">e i valori riportati a bilancio.</div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20465\">Le Imposte <span class=\"_ _a\" id=\"cflshid_20466\"></span>differite <span class=\"_ _a\" id=\"cflshid_20467\"></span>attive <span class=\"_ _a\" id=\"cflshid_20468\"></span>sono <span class=\"_ _a\" id=\"cflshid_20469\"></span>rilevate nella <span class=\"_ _a\" id=\"cflshid_20470\"></span>misura <span class=\"_ _a\" id=\"cflshid_20471\"></span>in <span class=\"_ _a\" id=\"cflshid_20472\"></span>cui <span class=\"_ _a\" id=\"cflshid_20473\"></span>sia probabile <span class=\"_ _a\" id=\"cflshid_20474\"></span>l\u2019esistenza <span class=\"_ _a\" id=\"cflshid_20475\"></span>di <span class=\"_ _a\" id=\"cflshid_20476\"></span>adeguati utili <span class=\"_ _a\" id=\"cflshid_20477\"></span>fiscali <span class=\"_ _a\" id=\"cflshid_20478\"></span>futuri </div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20479\">che possano rendere <span class=\"_ _a\" id=\"cflshid_20480\"></span>applicabile l\u2019utilizzo delle <span class=\"_ _a\" id=\"cflshid_20481\"></span>differenze temporanee <span class=\"_ _a\" id=\"cflshid_20482\"></span>deducibili e delle <span class=\"_ _a\" id=\"cflshid_20483\"></span>attivit\u00e0 e passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_20484\"></span>fiscali </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20485\">portate a nuovo. </div><div class=\"t m0 x3 h6 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20486\"><span id=\"cflshid_20487\">Il valore da riportare in bilancio delle <span class=\"_ _3\" id=\"cflshid_20488\"></span>Imposte differite attive viene riesaminato a ciascuna data <span class=\"_ _3\" id=\"cflshid_20489\"></span>di chiusura del bi</span><span class=\"ff1\" id=\"cflshid_20490\">-</span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20491\">lancio e ridotto <span class=\"_ _0\" id=\"cflshid_20492\"></span>nella misura in cui non <span class=\"_ _3\" id=\"cflshid_20493\"></span>risulti pi\u00f9 probabile <span class=\"_ _0\" id=\"cflshid_20494\"></span>che sufficienti utili fiscali saranno <span class=\"_ _0\" id=\"cflshid_20495\"></span>disponibili in futuro </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20496\">in modo da permettere a tutto o parte di tale credito di essere utilizzato. </div><div class=\"t m0 x3 h6 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20497\"><span id=\"cflshid_20498\">Le Imposte <span class=\"_ _a\" id=\"cflshid_20499\"></span>differite <span class=\"_ _a\" id=\"cflshid_20500\"></span>attive <span class=\"_ _a\" id=\"cflshid_20501\"></span>non <span class=\"_ _a\" id=\"cflshid_20502\"></span>riconosciute sono <span class=\"_ _a\" id=\"cflshid_20503\"></span>riesaminate <span class=\"_ _a\" id=\"cflshid_20504\"></span>con <span class=\"_ _a\" id=\"cflshid_20505\"></span>periodicit\u00e0 annuale <span class=\"_ _a\" id=\"cflshid_20506\"></span>alla <span class=\"_ _a\" id=\"cflshid_20507\"></span>data <span class=\"_ _a\" id=\"cflshid_20508\"></span>di <span class=\"_ _a\" id=\"cflshid_20509\"></span>chiusura del <span class=\"_ _a\" id=\"cflshid_20510\"></span>bi</span><span class=\"ff1\" id=\"cflshid_20511\">-</span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20512\">lancio <span class=\"_ _3\" id=\"cflshid_20513\"></span>e <span class=\"_ _3\" id=\"cflshid_20514\"></span>vengono <span class=\"_ _3\" id=\"cflshid_20515\"></span>rilevate <span class=\"_ _3\" id=\"cflshid_20516\"></span>nella <span class=\"_ _3\" id=\"cflshid_20517\"></span>misura <span class=\"_ _3\" id=\"cflshid_20518\"></span>in <span class=\"_ _3\" id=\"cflshid_20519\"></span>cui <span class=\"_ _3\" id=\"cflshid_20520\"></span>\u00e8 <span class=\"_ _3\" id=\"cflshid_20521\"></span>diventato <span class=\"_ _3\" id=\"cflshid_20522\"></span>probabile <span class=\"_ _3\" id=\"cflshid_20523\"></span>che <span class=\"_ _3\" id=\"cflshid_20524\"></span>l\u2019utile <span class=\"_ _3\" id=\"cflshid_20525\"></span>fiscale sia <span class=\"_ _0\" id=\"cflshid_20526\"></span>sufficiente <span class=\"_ _3\" id=\"cflshid_20527\"></span>a <span class=\"_ _3\" id=\"cflshid_20528\"></span>consentire <span class=\"_ _3\" id=\"cflshid_20529\"></span>che </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20530\">tali imposte differite attive possano essere recuperate.</div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20531\">Le Imposte differite <span class=\"_ _a\" id=\"cflshid_20532\"></span>attive e <span class=\"_ _a\" id=\"cflshid_20533\"></span>passive sono misurate <span class=\"_ _a\" id=\"cflshid_20534\"></span>in base <span class=\"_ _a\" id=\"cflshid_20535\"></span>alle aliquote fiscali <span class=\"_ _a\" id=\"cflshid_20536\"></span>che ci si <span class=\"_ _a\" id=\"cflshid_20537\"></span>attende vengano <span class=\"_ _a\" id=\"cflshid_20538\"></span>applicate </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws5c\" id=\"cflshid_20539\"><span id=\"cflshid_20540\">all\u2019esercizio in cui tali attivit\u00e0 si realizzano o tali passivit\u00e0 si estinguono, considerando le aliquote in vigore e quel</span><span class=\"ws0\" id=\"cflshid_20541\">-</span></div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20542\">le gi\u00e0 emanate o sostanzialmente emanate alla data di bilancio.</div><div class=\"t m0 x3 h6 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20543\"><span id=\"cflshid_20544\">Le <span class=\"_ _c\" id=\"cflshid_20545\"></span>Imposte <span class=\"_ _c\" id=\"cflshid_20546\"></span>differite <span class=\"_ _c\" id=\"cflshid_20547\"></span>attive <span class=\"_ _d\" id=\"cflshid_20548\"></span>e <span class=\"_ _c\" id=\"cflshid_20549\"></span>passive <span class=\"_ _c\" id=\"cflshid_20550\"></span>sono <span class=\"_ _d\" id=\"cflshid_20551\"></span>imputate <span class=\"_ _c\" id=\"cflshid_20552\"></span>direttamente <span class=\"_ _c\" id=\"cflshid_20553\"></span>a <span class=\"_ _d\" id=\"cflshid_20554\"></span>Conto <span class=\"_ _c\" id=\"cflshid_20555\"></span>Economico, <span class=\"_ _c\" id=\"cflshid_20556\"></span>ad <span class=\"_ _c\" id=\"cflshid_20557\"></span>eccezione <span class=\"_ _d\" id=\"cflshid_20558\"></span>di <span class=\"_ _c\" id=\"cflshid_20559\"></span>quelle <span class=\"_ _c\" id=\"cflshid_20560\"></span>re</span><span class=\"ff1\" id=\"cflshid_20561\">-</span></div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 wsb4\" id=\"cflshid_20562\">lative a voci rilevate direttamente tra le componenti di patrimonio netto; nel qual caso anche le relative imposte </div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20563\">differite sono contabilizzate coerentemente senza imputazione al conto economico.</div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20564\">Le Imposte differite attive <span class=\"_ _a\" id=\"cflshid_20565\"></span>e passive vengono compensate, <span class=\"_ _a\" id=\"cflshid_20566\"></span>qualora esista un diritto <span class=\"_ _a\" id=\"cflshid_20567\"></span>legale a compensare le <span class=\"_ _a\" id=\"cflshid_20568\"></span>attivit\u00e0 </div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20569\">per <span class=\"_ _d\" id=\"cflshid_20570\"></span>imposte <span class=\"_ _d\" id=\"cflshid_20571\"></span>correnti <span class=\"_ _4\" id=\"cflshid_20572\"></span>con <span class=\"_ _c\" id=\"cflshid_20573\"></span>le <span class=\"_ _d\" id=\"cflshid_20574\"></span>passivit\u00e0 <span class=\"_ _4\" id=\"cflshid_20575\"></span>per <span class=\"_ _c\" id=\"cflshid_20576\"></span>imposte <span class=\"_ _d\" id=\"cflshid_20577\"></span>correnti <span class=\"_ _4\" id=\"cflshid_20578\"></span>e <span class=\"_ _c\" id=\"cflshid_20579\"></span>le <span class=\"_ _4\" id=\"cflshid_20580\"></span>imposte <span class=\"_ _c\" id=\"cflshid_20581\"></span>differite <span class=\"_ _d\" id=\"cflshid_20582\"></span>facciano <span class=\"_ _4\" id=\"cflshid_20583\"></span>riferimento <span class=\"_ _c\" id=\"cflshid_20584\"></span>alla <span class=\"_ _d\" id=\"cflshid_20585\"></span>stessa </div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20586\">entit\u00e0 fiscale ed alla stessa autorit\u00e0 fiscale.</div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20587\">Le <span class=\"_ _a\" id=\"cflshid_20588\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_20589\"></span>per <span class=\"_ _a\" id=\"cflshid_20590\"></span>Imposte <span class=\"_ _a\" id=\"cflshid_20591\"></span>differite <span class=\"_ _a\" id=\"cflshid_20592\"></span>attive <span class=\"_ _a\" id=\"cflshid_20593\"></span>e <span class=\"_ _c\" id=\"cflshid_20594\"></span>le <span class=\"_ _a\" id=\"cflshid_20595\"></span>passivit\u00e0 <span class=\"_ _a\" id=\"cflshid_20596\"></span>per <span class=\"_ _a\" id=\"cflshid_20597\"></span>Imposte <span class=\"_ _a\" id=\"cflshid_20598\"></span>differite <span class=\"_ _a\" id=\"cflshid_20599\"></span>passive <span class=\"_ _a\" id=\"cflshid_20600\"></span>sono <span class=\"_ _c\" id=\"cflshid_20601\"></span>classificate <span class=\"_ _a\" id=\"cflshid_20602\"></span>tra <span class=\"_ _a\" id=\"cflshid_20603\"></span>le <span class=\"_ _a\" id=\"cflshid_20604\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_20605\"></span>e </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20606\">passivit\u00e0 non correnti.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24728": {
   "value": "<div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls9 ws9d\" id=\"cflshid_20607\">UTILE/<span class=\"_ _0\" id=\"cflshid_20608\"></span>(PERDIT<span class=\"_ _2\" id=\"cflshid_20609\"></span>A)<span class=\"_ _0\" id=\"cflshid_20610\"></span><span class=\"_ _c\" id=\"cflshid_20611\"></span>PER AZIONE</div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 wsa5\" id=\"cflshid_20612\">L<span class=\"_ _2\" id=\"cflshid_20613\"></span>\u2019Utile/(perdita) base per azione \u00e8 calcolato dividendo il risultato economico del Gruppo per la media ponderata </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20614\">delle <span class=\"_ _c\" id=\"cflshid_20615\"></span>azioni <span class=\"_ _d\" id=\"cflshid_20616\"></span>in <span class=\"_ _d\" id=\"cflshid_20617\"></span>circolazione <span class=\"_ _d\" id=\"cflshid_20618\"></span>durante <span class=\"_ _d\" id=\"cflshid_20619\"></span>l\u2019esercizio. <span class=\"_ _a\" id=\"cflshid_20620\"></span>Ai <span class=\"_ _d\" id=\"cflshid_20621\"></span>fini <span class=\"_ _d\" id=\"cflshid_20622\"></span>del <span class=\"_ _c\" id=\"cflshid_20623\"></span>calcolo <span class=\"_ _d\" id=\"cflshid_20624\"></span>dell\u2019utile/perdita <span class=\"_ _d\" id=\"cflshid_20625\"></span>diluito <span class=\"_ _d\" id=\"cflshid_20626\"></span>per <span class=\"_ _d\" id=\"cflshid_20627\"></span>azione, <span class=\"_ _d\" id=\"cflshid_20628\"></span>la <span class=\"_ _d\" id=\"cflshid_20629\"></span>media </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20630\">ponderata <span class=\"_ _c\" id=\"cflshid_20631\"></span>delle <span class=\"_ _c\" id=\"cflshid_20632\"></span>azioni <span class=\"_ _c\" id=\"cflshid_20633\"></span>in <span class=\"_ _c\" id=\"cflshid_20634\"></span>circolazione <span class=\"_ _c\" id=\"cflshid_20635\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_20636\"></span>modificata <span class=\"_ _c\" id=\"cflshid_20637\"></span>assumendo <span class=\"_ _c\" id=\"cflshid_20638\"></span>la <span class=\"_ _c\" id=\"cflshid_20639\"></span>conversione <span class=\"_ _c\" id=\"cflshid_20640\"></span>di <span class=\"_ _c\" id=\"cflshid_20641\"></span>tutte <span class=\"_ _c\" id=\"cflshid_20642\"></span>le <span class=\"_ _c\" id=\"cflshid_20643\"></span>potenziali <span class=\"_ _c\" id=\"cflshid_20644\"></span>azioni <span class=\"_ _c\" id=\"cflshid_20645\"></span>aventi </div><div class=\"t m0 x3 h6 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20646\"><span id=\"cflshid_20647\">effetto diluitivo. <span class=\"_ _0\" id=\"cflshid_20648\"></span>Anche <span class=\"_ _a\" id=\"cflshid_20649\"></span>il risultato netto \u00e8 rettificato <span class=\"_ _a\" id=\"cflshid_20650\"></span>per tener conto degli <span class=\"_ _a\" id=\"cflshid_20651\"></span>effetti, al netto delle <span class=\"_ _a\" id=\"cflshid_20652\"></span>imposte, della con</span><span class=\"ff1\" id=\"cflshid_20653\">-</span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20654\">versione.</div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_20655\">L<span class=\"_ _2\" id=\"cflshid_20656\"></span>\u2019Utile/(perdita) per azione diluito coincide con l\u2019Utile base, poich\u00e9 non vi sono azioni o opzioni in circolazione </div>diverse dalle azioni ordinarie",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24729": {
   "value": "<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_20667\">SEGMENTI OPERA<span class=\"_ _fb\" id=\"cflshid_20668\"></span>TIVI</div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20669\"><span id=\"cflshid_20670\">Ai fini <span class=\"_ _a\" id=\"cflshid_20671\"></span>dell\u2019IFRS <span class=\"_ _a\" id=\"cflshid_20672\"></span>8 <span class=\"_ _a\" id=\"cflshid_20673\"></span>\u201cOperating <span class=\"_ _a\" id=\"cflshid_20674\"></span>segments\u201d, <span class=\"_ _a\" id=\"cflshid_20675\"></span>l\u2019attivit\u00e0 svolta <span class=\"_ _a\" id=\"cflshid_20676\"></span>dal <span class=\"_ _a\" id=\"cflshid_20677\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_20678\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_20679\"></span>identificabile in <span class=\"_ _a\" id=\"cflshid_20680\"></span>un <span class=\"_ _a\" id=\"cflshid_20681\"></span>unico <span class=\"_ _a\" id=\"cflshid_20682\"></span>segmento <span class=\"_ _a\" id=\"cflshid_20683\"></span>ope</span><span class=\"ff1\" id=\"cflshid_20684\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20685\">rativo.</div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20686\">L<span class=\"_ _2\" id=\"cflshid_20687\"></span>\u2019IFRS 8 definisce infatti un settore operativo come una componente:</div><div class=\"t m0 x31 h6 y4e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20688\"><span id=\"cflshid_20689\">\u00a0<span class=\"_ _45\" id=\"cflshid_20690\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20691\">\u00a0</span><span id=\"cflshid_20692\">che intraprende attivit\u00e0 imprenditoriali generatrici di ricavi e di costi;</span></div><div class=\"t m0 x31 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20693\"><span id=\"cflshid_20694\">\u00a0<span class=\"_ _45\" id=\"cflshid_20695\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20696\">\u00a0</span><span id=\"cflshid_20697\">i cui risultati operativi sono rivisti periodicamente al pi\u00f9 alto livello decisionale;</span></div><div class=\"t m0 x31 h6 y50 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20698\"><span id=\"cflshid_20699\">\u00a0<span class=\"_ _45\" id=\"cflshid_20700\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20701\">\u00a0</span><span id=\"cflshid_20702\">per la quale sono disponibili informazioni di bilancio separate.</span></div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20703\">Il Gruppo ha identificato <span class=\"_ _a\" id=\"cflshid_20704\"></span>un unico segmento operativo, connesso <span class=\"_ _a\" id=\"cflshid_20705\"></span>al concetto di \u201cbrand\u201d. <span class=\"_ _a\" id=\"cflshid_20706\"></span>Il Gruppo si identifica in </div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20707\">un <span class=\"_ _a\" id=\"cflshid_20708\"></span>unico <span class=\"_ _a\" id=\"cflshid_20709\"></span>marchio, <span class=\"_ _a\" id=\"cflshid_20710\"></span>\u201cBrunello <span class=\"_ _a\" id=\"cflshid_20711\"></span>Cucinelli\u201d, <span class=\"_ _a\" id=\"cflshid_20712\"></span>e <span class=\"_ _a\" id=\"cflshid_20713\"></span>tale <span class=\"_ _a\" id=\"cflshid_20714\"></span>rappresentazione <span class=\"_ _a\" id=\"cflshid_20715\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_20716\"></span>coerente <span class=\"_ _a\" id=\"cflshid_20717\"></span>con <span class=\"_ _a\" id=\"cflshid_20718\"></span>le <span class=\"_ _a\" id=\"cflshid_20719\"></span>modalit\u00e0 <span class=\"_ _a\" id=\"cflshid_20720\"></span>in <span class=\"_ _a\" id=\"cflshid_20721\"></span>cui <span class=\"_ _a\" id=\"cflshid_20722\"></span>il <span class=\"_ _a\" id=\"cflshid_20723\"></span>management </div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20724\">prende le proprie decisioni, alloca le risorse e definisce la strategia di comunicazione.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24730": {
   "value": "<div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_20747\">4<span class=\"_ _0\" id=\"cflshid_20748\"></span>.1<span class=\"_ _0\" id=\"cflshid_20749\"></span> NUOVI PRINCIPI CONT<span class=\"_ _1\" id=\"cflshid_20750\"></span>ABILI,<span class=\"_ _3\" id=\"cflshid_20751\"></span> INTERPRET<span class=\"_ _2\" id=\"cflshid_20752\"></span>AZIONI E MODIFICHE<span class=\"_ _0\" id=\"cflshid_20753\"></span><span class=\"_ _3\" id=\"cflshid_20754\"></span>ADOTT<span class=\"_ _2\" id=\"cflshid_20755\"></span>A<span class=\"_ _2\" id=\"cflshid_20756\"></span>TI DAL<span class=\"_ _2\" id=\"cflshid_20757\"></span> GRUPPO</div><div class=\"t m0 x3 h6 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20758\"><span id=\"cflshid_20759\">Il <span class=\"_ _a\" id=\"cflshid_20760\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_20761\"></span>non <span class=\"_ _a\" id=\"cflshid_20762\"></span>ha <span class=\"_ _a\" id=\"cflshid_20763\"></span>adottato <span class=\"_ _a\" id=\"cflshid_20764\"></span>anticipatamente <span class=\"_ _a\" id=\"cflshid_20765\"></span>alcun <span class=\"_ _a\" id=\"cflshid_20766\"></span>nuovo <span class=\"_ _a\" id=\"cflshid_20767\"></span>principio, <span class=\"_ _a\" id=\"cflshid_20768\"></span>interpretazione <span class=\"_ _a\" id=\"cflshid_20769\"></span>o <span class=\"_ _a\" id=\"cflshid_20770\"></span>modifica <span class=\"_ _a\" id=\"cflshid_20771\"></span>emesso <span class=\"_ _a\" id=\"cflshid_20772\"></span>ma <span class=\"_ _c\" id=\"cflshid_20773\"></span>non <span class=\"_ _a\" id=\"cflshid_20774\"></span>an</span><span class=\"ff1\" id=\"cflshid_20775\">-</span></div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20776\">cora in vigore.</div><div class=\"t m0 x3 h6 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20777\"><span id=\"cflshid_20778\">Diverse modifiche si <span class=\"_ _a\" id=\"cflshid_20779\"></span>applicano per la prima <span class=\"_ _a\" id=\"cflshid_20780\"></span>volta nel 2023, <span class=\"_ _a\" id=\"cflshid_20781\"></span>ma non hanno <span class=\"_ _a\" id=\"cflshid_20782\"></span>avuto un impatto <span class=\"_ _a\" id=\"cflshid_20783\"></span>sul Bilancio consoli</span><span class=\"ff1\" id=\"cflshid_20784\">-</span></div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20785\">dato del Gruppo.</div><div class=\"t m0 x3 h9 y55 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20786\"><span id=\"cflshid_20787\">IFRS 17 </span><span class=\"ff8\" id=\"cflshid_20788\">Contratti assicurativi</span></div><div class=\"t m0 x3 h6 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20789\"><span id=\"cflshid_20790\">Nel <span class=\"_ _0\" id=\"cflshid_20791\"></span>maggio 2017 <span class=\"_ _0\" id=\"cflshid_20792\"></span>lo <span class=\"_ _0\" id=\"cflshid_20793\"></span>IASB ha <span class=\"_ _0\" id=\"cflshid_20794\"></span>emesso <span class=\"_ _0\" id=\"cflshid_20795\"></span>l\u2019IFRS <span class=\"_ _3\" id=\"cflshid_20796\"></span>17 <span class=\"_ _3\" id=\"cflshid_20797\"></span>\u201cContratti <span class=\"_ _0\" id=\"cflshid_20798\"></span>assicurativi\u201d, un <span class=\"_ _0\" id=\"cflshid_20799\"></span>nuovo <span class=\"_ _0\" id=\"cflshid_20800\"></span>principio <span class=\"_ _3\" id=\"cflshid_20801\"></span>contabile <span class=\"_ _3\" id=\"cflshid_20802\"></span>per <span class=\"_ _0\" id=\"cflshid_20803\"></span>i contrat</span><span class=\"ff1\" id=\"cflshid_20804\">-</span></div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 wsb3\" id=\"cflshid_20805\">ti assicurativi che considera la rilevazione e la misurazione, la presentazione e l\u2019informativa. L<span class=\"_ _1\" id=\"cflshid_20806\"></span>\u2019IFRS 17 sostituisce </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20807\">l\u2019IFRS 4 <span class=\"_ _3\" id=\"cflshid_20808\"></span>\u201cContratti assicurativi\u201d emesso <span class=\"_ _3\" id=\"cflshid_20809\"></span>nel 2005. L<span class=\"_ _1\" id=\"cflshid_20810\"></span>\u2019IFRS 17 si <span class=\"_ _3\" id=\"cflshid_20811\"></span>applica a tutti <span class=\"_ _0\" id=\"cflshid_20812\"></span>i tipi di contratti <span class=\"_ _3\" id=\"cflshid_20813\"></span>assicurativi (ad es. </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsc1\" id=\"cflshid_20814\">vita, danni, assicurazione diretta e riassicurazione), indipendentemente dal tipo di entit\u00e0 che li emette, cos\u00ec come ad </div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20815\">alcune <span class=\"_ _a\" id=\"cflshid_20816\"></span>garanzie <span class=\"_ _a\" id=\"cflshid_20817\"></span>e <span class=\"_ _a\" id=\"cflshid_20818\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_20819\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_20820\"></span>con <span class=\"_ _a\" id=\"cflshid_20821\"></span>caratteristiche <span class=\"_ _a\" id=\"cflshid_20822\"></span>di <span class=\"_ _a\" id=\"cflshid_20823\"></span>partecipazione <span class=\"_ _c\" id=\"cflshid_20824\"></span>discrezionale; <span class=\"_ _a\" id=\"cflshid_20825\"></span>sono <span class=\"_ _a\" id=\"cflshid_20826\"></span>applicabili <span class=\"_ _a\" id=\"cflshid_20827\"></span>alcune </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 wsd5\" id=\"cflshid_20828\">eccezioni all\u2019ambito di applicazione. L<span class=\"_ _1\" id=\"cflshid_20829\"></span>\u2019obiettivo generale dell\u2019IFRS 17 \u00e8 quello di fornire un modello contabile </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 wsef\" id=\"cflshid_20830\">per i contratti assicurativi pi\u00f9 utile e coerente per gli assicuratori. Contrariamente ai requisiti dell\u2019IFRS 4, che </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 wsba\" id=\"cflshid_20831\">si basano in gran parte sul mantenimento dei precedenti principi contabili locali, l\u2019IFRS 17 fornisce un modello </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_20832\">completo per i contratti assicurativi, che copre tutti gli aspetti contabili rilevanti. L<span class=\"_ _1\" id=\"cflshid_20833\"></span>\u2019IFRS 17 si basa su un modello </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20834\">generale, integrato da:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20835\"><span id=\"cflshid_20836\">\u00a0<span class=\"_ _45\" id=\"cflshid_20837\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20838\">\u00a0</span><span class=\"ff6\" id=\"cflshid_20839\"><span id=\"cflshid_20840\">un adattamento <span class=\"_ _3\" id=\"cflshid_20841\"></span>specifico per i <span class=\"_ _0\" id=\"cflshid_20842\"></span>contratti con caratteristiche di <span class=\"_ _0\" id=\"cflshid_20843\"></span>partecipazione diretta (l\u2019approccio della <span class=\"_ _0\" id=\"cflshid_20844\"></span>commis</span><span class=\"ff1\" id=\"cflshid_20845\">-</span></span></div><div class=\"t m0 x32 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20846\">sione variabile)</div><div class=\"t m0 x31 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20847\"><span id=\"cflshid_20848\">\u00a0<span class=\"_ _45\" id=\"cflshid_20849\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20850\">\u00a0</span><span class=\"ff6\" id=\"cflshid_20851\"><span id=\"cflshid_20852\">un </span><span class=\"_ _4\" id=\"cflshid_20853\">\u00a0</span><span id=\"cflshid_20854\">approccio </span><span class=\"_ _4\" id=\"cflshid_20855\">\u00a0</span><span id=\"cflshid_20856\">semplificato </span><span class=\"_ _4\" id=\"cflshid_20857\">\u00a0</span><span id=\"cflshid_20858\">(l\u2019approccio </span><span class=\"_ _4\" id=\"cflshid_20859\">\u00a0</span><span id=\"cflshid_20860\">dell\u2019allocazione </span><span class=\"_ _4\" id=\"cflshid_20861\">\u00a0</span><span id=\"cflshid_20862\">del </span><span class=\"_ _4\" id=\"cflshid_20863\">\u00a0</span><span id=\"cflshid_20864\">premio) </span><span class=\"_ _4\" id=\"cflshid_20865\">\u00a0</span><span id=\"cflshid_20866\">principalmente </span><span class=\"_ _4\" id=\"cflshid_20867\">\u00a0</span><span id=\"cflshid_20868\">per </span><span class=\"_ _4\" id=\"cflshid_20869\">\u00a0</span><span id=\"cflshid_20870\">i </span><span class=\"_ _4\" id=\"cflshid_20871\">\u00a0</span><span id=\"cflshid_20872\">contratti </span><span class=\"_ _4\" id=\"cflshid_20873\">\u00a0</span><span id=\"cflshid_20874\">di </span><span class=\"_ _4\" id=\"cflshid_20875\">\u00a0</span><span id=\"cflshid_20876\">breve </span></span></div><div class=\"t m0 x32 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20877\">durata.</div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20878\">Le modifiche non hanno avuto alcun impatto sul Bilancio consolidato del Gruppo.</div><div class=\"t m0 x3 h33 y77 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20879\">Definition of <span class=\"_ _0\" id=\"cflshid_20880\"></span>Accounting Estimates \u2013 Amendments to IAS 8</div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20881\">Le <span class=\"_ _d\" id=\"cflshid_20882\"></span>modifiche <span class=\"_ _d\" id=\"cflshid_20883\"></span>allo <span class=\"_ _d\" id=\"cflshid_20884\"></span>IAS <span class=\"_ _d\" id=\"cflshid_20885\"></span>8 <span class=\"_ _d\" id=\"cflshid_20886\"></span>chiariscono <span class=\"_ _d\" id=\"cflshid_20887\"></span>la <span class=\"_ _d\" id=\"cflshid_20888\"></span>distinzione <span class=\"_ _d\" id=\"cflshid_20889\"></span>tra <span class=\"_ _4\" id=\"cflshid_20890\"></span>cambiamenti <span class=\"_ _c\" id=\"cflshid_20891\"></span>di <span class=\"_ _d\" id=\"cflshid_20892\"></span>stime <span class=\"_ _d\" id=\"cflshid_20893\"></span>contabili, <span class=\"_ _d\" id=\"cflshid_20894\"></span>cambiamenti <span class=\"_ _d\" id=\"cflshid_20895\"></span>di <span class=\"_ _d\" id=\"cflshid_20896\"></span>principi </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 wsbb\" id=\"cflshid_20897\">contabili e correzione di errori. Chiariscono inoltre in che modo le entit\u00e0 utilizzano le tecniche di valutazione e gli </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20898\">input per sviluppare le stime contabili.</div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20899\">Le modifiche non hanno avuto alcun impatto sul Bilancio consolidato del Gruppo.</div><div class=\"t m0 x3 hb y6b ff8 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20900\">Disclosure of <span class=\"_ _0\" id=\"cflshid_20901\"></span>Accounting Policies - Amendments to IAS 1 and IFRS Practice Statement 2</div><div class=\"t m0 x3 h6 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20902\"><span id=\"cflshid_20903\">Le <span class=\"_ _0\" id=\"cflshid_20904\"></span>modifiche <span class=\"_ _0\" id=\"cflshid_20905\"></span>allo IAS <span class=\"_ _2\" id=\"cflshid_20906\"></span>1 <span class=\"_ _3\" id=\"cflshid_20907\"></span>e <span class=\"_ _0\" id=\"cflshid_20908\"></span>all\u2019IFRS <span class=\"_ _3\" id=\"cflshid_20909\"></span></span><span class=\"fff\" id=\"cflshid_20910\"><span id=\"cflshid_20911\">Practice <span class=\"_ _0\" id=\"cflshid_20912\"></span>Statement <span class=\"_ _3\" id=\"cflshid_20913\"></span>2 <span class=\"_ _0\" id=\"cflshid_20914\"></span>Making <span class=\"_ _3\" id=\"cflshid_20915\"></span>Materiality <span class=\"_ _0\" id=\"cflshid_20916\"></span>Judgements</span><span class=\"ff1 ws8e\" id=\"cflshid_20917\"> forniscono indicazioni ed </span></span></div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20918\">esempi per <span class=\"_ _a\" id=\"cflshid_20919\"></span>aiutare <span class=\"_ _a\" id=\"cflshid_20920\"></span>le <span class=\"_ _a\" id=\"cflshid_20921\"></span>entit\u00e0 <span class=\"_ _a\" id=\"cflshid_20922\"></span>ad <span class=\"_ _a\" id=\"cflshid_20923\"></span>applicare i <span class=\"_ _a\" id=\"cflshid_20924\"></span>giudizi <span class=\"_ _a\" id=\"cflshid_20925\"></span>significativi <span class=\"_ _a\" id=\"cflshid_20926\"></span>all\u2019informativa <span class=\"_ _a\" id=\"cflshid_20927\"></span>sui principi <span class=\"_ _a\" id=\"cflshid_20928\"></span>contabili. <span class=\"_ _a\" id=\"cflshid_20929\"></span>Le <span class=\"_ _a\" id=\"cflshid_20930\"></span>modifiche </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 wsd0\" id=\"cflshid_20931\">mirano ad aiutare le entit\u00e0 a fornire informazioni sui principi contabili pi\u00f9 utili sostituendo l\u2019obbligo per le entit\u00e0 di </div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20932\">divulgare i propri principi contabili <span class=\"_ _3\" id=\"cflshid_20933\"></span>\u201csignificativi\u201d con l\u2019obbligo di divulgare <span class=\"_ _3\" id=\"cflshid_20934\"></span>i propri principi contabili \u201crilevanti\u201d </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 wscb\" id=\"cflshid_20935\">e aggiungendo una guida su come le entit\u00e0 applicano il concetto di materialit\u00e0 nel prendere decisioni in merito </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20936\">all\u2019informativa sui principi contabili.</div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20946\">Le <span class=\"_ _0\" id=\"cflshid_20947\"></span>modifiche <span class=\"_ _0\" id=\"cflshid_20948\"></span>hanno avuto <span class=\"_ _2\" id=\"cflshid_20949\"></span>un <span class=\"_ _3\" id=\"cflshid_20950\"></span>impatto <span class=\"_ _0\" id=\"cflshid_20951\"></span>sull\u2019informativa <span class=\"_ _3\" id=\"cflshid_20952\"></span>dei <span class=\"_ _0\" id=\"cflshid_20953\"></span>principi <span class=\"_ _3\" id=\"cflshid_20954\"></span>contabili <span class=\"_ _0\" id=\"cflshid_20955\"></span>del <span class=\"_ _0\" id=\"cflshid_20956\"></span>Gruppo, ma <span class=\"_ _2\" id=\"cflshid_20957\"></span>non <span class=\"_ _3\" id=\"cflshid_20958\"></span>sulla <span class=\"_ _0\" id=\"cflshid_20959\"></span>misurazione, </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20960\">rilevazione e presentazione degli elementi del Bilancio consolidato del Gruppo.</div><div class=\"t m0 x3 h33 y4d ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20961\">Deferred T<span class=\"_ _2\" id=\"cflshid_20962\"></span>ax related to <span class=\"_ _0\" id=\"cflshid_20963\"></span>Assets and Liabilities arising from a Single Transaction \u2013 <span class=\"_ _0\" id=\"cflshid_20964\"></span>Amendments to IAS 12</div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20965\"><span id=\"cflshid_20966\">Le modifiche <span class=\"_ _3\" id=\"cflshid_20967\"></span>allo IAS <span class=\"_ _0\" id=\"cflshid_20968\"></span>12 \u201cImposte sul <span class=\"_ _3\" id=\"cflshid_20969\"></span>reddito\u201d restringono <span class=\"_ _3\" id=\"cflshid_20970\"></span>l\u2019ambito di <span class=\"_ _3\" id=\"cflshid_20971\"></span>applicazione dell\u2019eccezione <span class=\"_ _3\" id=\"cflshid_20972\"></span>alla rilevazio</span><span class=\"ff1\" id=\"cflshid_20973\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20974\">ne iniziale, <span class=\"_ _a\" id=\"cflshid_20975\"></span>in modo <span class=\"_ _a\" id=\"cflshid_20976\"></span>che non <span class=\"_ _a\" id=\"cflshid_20977\"></span>si applichi <span class=\"_ _a\" id=\"cflshid_20978\"></span>pi\u00f9 <span class=\"_ _a\" id=\"cflshid_20979\"></span>alle transazioni <span class=\"_ _a\" id=\"cflshid_20980\"></span>che danno <span class=\"_ _a\" id=\"cflshid_20981\"></span>origine a <span class=\"_ _a\" id=\"cflshid_20982\"></span>differenze temporanee <span class=\"_ _a\" id=\"cflshid_20983\"></span>tassabili e </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20984\">deducibili in egual misura come le locazioni e le passivit\u00e0 per lo smantellamento. </div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20985\">Le modifiche non hanno avuto alcun impatto sul Bilancio consolidato del Gruppo.</div><div class=\"t m0 x3 h33 y52 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20986\">International T<span class=\"_ _2\" id=\"cflshid_20987\"></span>ax Reform \u2013 Pillar T<span class=\"_ _0\" id=\"cflshid_20988\"></span>wo Model Rules \u2013 Amendments of IAS 12</div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws44\" id=\"cflshid_20989\">In data 20 dicembre 2021, l\u2019Organizzazione per la Cooperazione e lo Sviluppo Economico (OCSE) ha pubblicato </div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 wsc3\" id=\"cflshid_20990\"><span id=\"cflshid_20991\">il documento </span><span class=\"fff ws0\" id=\"cflshid_20992\">T<span class=\"_ _2\" id=\"cflshid_20993\"></span>ax <span class=\"_ _a\" id=\"cflshid_20994\"></span>Challenges Arising <span class=\"_ _c\" id=\"cflshid_20995\"></span>fr<span class=\"_ _3\" id=\"cflshid_20996\"></span>om <span class=\"_ _a\" id=\"cflshid_20997\"></span>the <span class=\"_ _a\" id=\"cflshid_20998\"></span>Digitalisation <span class=\"_ _a\" id=\"cflshid_20999\"></span>of <span class=\"_ _a\" id=\"cflshid_21000\"></span>the <span class=\"_ _c\" id=\"cflshid_21001\"></span>Economy <span class=\"_ _a\" id=\"cflshid_21002\"></span>\u2013 <span class=\"_ _a\" id=\"cflshid_21003\"></span>Global <span class=\"_ _a\" id=\"cflshid_21004\"></span>Anti-Base <span class=\"_ _a\" id=\"cflshid_21005\"></span>Er<span class=\"_ _3\" id=\"cflshid_21006\"></span>osion <span class=\"_ _a\" id=\"cflshid_21007\"></span>Model </span></div><div class=\"t m0 x3 h7 y55 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21008\"><span id=\"cflshid_21009\">Rules <span class=\"_ _d\" id=\"cflshid_21010\"></span>(Pillar </span><span class=\"_ _4\" id=\"cflshid_21011\">\u00a0</span><span id=\"cflshid_21012\">T<span class=\"_ _2\" id=\"cflshid_21013\"></span>wo)</span><span class=\"ff6\" id=\"cflshid_21014\">\u00a0<span class=\"_ _4\" id=\"cflshid_21015\">\u00a0</span><span id=\"cflshid_21016\">che <span class=\"_ _d\" id=\"cflshid_21017\"></span>disciplina </span><span class=\"_ _4\" id=\"cflshid_21018\">\u00a0</span><span id=\"cflshid_21019\">una <span class=\"_ _d\" id=\"cflshid_21020\"></span>riforma <span class=\"_ _4\" id=\"cflshid_21021\"></span>delle <span class=\"_ _d\" id=\"cflshid_21022\"></span>regole <span class=\"_ _d\" id=\"cflshid_21023\"></span>di </span><span class=\"_ _4\" id=\"cflshid_21024\">\u00a0</span><span id=\"cflshid_21025\">fiscalit\u00e0 <span class=\"_ _d\" id=\"cflshid_21026\"></span>internazionale </span><span class=\"_ _4\" id=\"cflshid_21027\">\u00a0</span><span id=\"cflshid_21028\">ponendosi <span class=\"_ _d\" id=\"cflshid_21029\"></span>come </span><span class=\"_ _4\" id=\"cflshid_21030\">\u00a0</span><span id=\"cflshid_21031\">obiettivo </span></span></div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21032\"><span id=\"cflshid_21033\">l\u2019introduzione di una </span><span class=\"ffd\" id=\"cflshid_21034\">minimum tax </span><span id=\"cflshid_21035\">pari al 15% degli utili realizzati dai gruppi multinazionali. </span></div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_21036\">In data 14 dicembre 2022 il Consiglio dell\u2019Unione Europea ha adottato la Direttiva (UE) 2022/2523 con lo scopo </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws96\" id=\"cflshid_21037\"><span id=\"cflshid_21038\">di recepire le </span><span class=\"fff ws0\" id=\"cflshid_21039\"><span id=\"cflshid_21040\">GloBE <span class=\"_ _3\" id=\"cflshid_21041\"></span>Rules</span><span class=\"ff6\" id=\"cflshid_21042\">. Gli <span class=\"_ _0\" id=\"cflshid_21043\"></span>stati membri <span class=\"_ _0\" id=\"cflshid_21044\"></span>sono tenuti <span class=\"_ _0\" id=\"cflshid_21045\"></span>a recepire <span class=\"_ _0\" id=\"cflshid_21046\"></span>la Direttiva <span class=\"_ _0\" id=\"cflshid_21047\"></span>\u201cPillar <span class=\"_ _3\" id=\"cflshid_21048\"></span>T<span class=\"_ _0\" id=\"cflshid_21049\"></span>wo\u201d <span class=\"_ _0\" id=\"cflshid_21050\"></span>nei propri <span class=\"_ _0\" id=\"cflshid_21051\"></span>ordinamenti </span></span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21052\">con una graduale applicazione delle misure a partire dall\u2019esercizio 2024.</div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21053\"><span id=\"cflshid_21054\">Le modifiche <span class=\"_ _a\" id=\"cflshid_21055\"></span>al principio IAS <span class=\"_ _a\" id=\"cflshid_21056\"></span>12 sono <span class=\"_ _a\" id=\"cflshid_21057\"></span>state introdotte <span class=\"_ _a\" id=\"cflshid_21058\"></span>per rispondere <span class=\"_ _a\" id=\"cflshid_21059\"></span>ai sopracitati regolamenti <span class=\"_ _a\" id=\"cflshid_21060\"></span>BEPS </span><span class=\"fff\" id=\"cflshid_21061\">Pillar <span class=\"_ _a\" id=\"cflshid_21062\"></span>T<span class=\"_ _2\" id=\"cflshid_21063\"></span>wo </span></div><div class=\"t m0 x3 h6 y76 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21064\"><span id=\"cflshid_21065\">rules</span><span class=\"ff1\" id=\"cflshid_21066\"> dell\u2019OCSE ed includono:</span></div><div class=\"t m0 x31 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21067\"><span id=\"cflshid_21068\">\u00a0<span class=\"_ _45\" id=\"cflshid_21069\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21070\">\u00a0</span><span class=\"ff6\" id=\"cflshid_21071\">un\u2019esenzione <span class=\"_ _d\" id=\"cflshid_21072\"></span>obbligatoria <span class=\"_ _d\" id=\"cflshid_21073\"></span>temporanea <span class=\"_ _d\" id=\"cflshid_21074\"></span>alla <span class=\"_ _4\" id=\"cflshid_21075\"></span>rilevazione <span class=\"_ _c\" id=\"cflshid_21076\"></span>e <span class=\"_ _d\" id=\"cflshid_21077\"></span>requisiti <span class=\"_ _4\" id=\"cflshid_21078\"></span>di <span class=\"_ _c\" id=\"cflshid_21079\"></span>informativa <span class=\"_ _d\" id=\"cflshid_21080\"></span>per <span class=\"_ _4\" id=\"cflshid_21081\"></span>le <span class=\"_ _c\" id=\"cflshid_21082\"></span>imposte <span class=\"_ _d\" id=\"cflshid_21083\"></span>differite <span class=\"_ _4\" id=\"cflshid_21084\"></span>che </span></div><div class=\"t m0 x32 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21085\"><span id=\"cflshid_21086\">derivano dall\u2019implementazione nelle giurisdizioni dei regolamenti </span><span class=\"fff\" id=\"cflshid_21087\"><span id=\"cflshid_21088\">Pillar T<span class=\"_ _2\" id=\"cflshid_21089\"></span>wo rule</span><span class=\"ff1\" id=\"cflshid_21090\">s; e</span></span></div><div class=\"t m0 x31 h6 y5d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21091\"><span id=\"cflshid_21092\">\u00a0<span class=\"_ _45\" id=\"cflshid_21093\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21094\">\u00a0</span><span class=\"ws3c\" id=\"cflshid_21095\">i requisiti di informativa per le entit\u00e0 coinvolte per aiutare gli utilizzatori del bilancio a meglio comprendere </span></div><div class=\"t m0 x32 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21096\">gli impatti <span class=\"_ _3\" id=\"cflshid_21097\"></span>sulle imposte <span class=\"_ _3\" id=\"cflshid_21098\"></span>sul reddito che <span class=\"_ _0\" id=\"cflshid_21099\"></span>derivano da tale legislazione, <span class=\"_ _0\" id=\"cflshid_21100\"></span>in particolare prima <span class=\"_ _3\" id=\"cflshid_21101\"></span>dell\u2019effettiva data di </div><div class=\"t m0 x32 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21102\">entrata in vigore.</div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws9c\" id=\"cflshid_21103\">L<span class=\"_ _2\" id=\"cflshid_21104\"></span>\u2019esenzione obbligatoria temporanea \u2013 per il cui utilizzo \u00e8 richiesto di darne informativa \u2013 \u00e8 immediatamente </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws8b\" id=\"cflshid_21105\"><span id=\"cflshid_21106\">applicabile. I rimanenti requisiti di informativa si applicano per gli esercizi che iniziano l\u20191 gennaio 2023 o suc</span><span class=\"ws0\" id=\"cflshid_21107\">-</span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21108\">cessivamente, ma non per i periodi intermedi antecedenti il 31 dicembre 2023.</div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_21109\">Il Gruppo sta attentamente monitorando il progresso dei processi legislativi in ciascuna giurisdizione in cui opera, </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21110\">in modo da essere pronto a recepire le riforma.</div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21111\">T<span class=\"_ _2\" id=\"cflshid_21112\"></span>enuto conto dei valori ispiratori di legalit\u00e0, trasparenza, correttezza e onest\u00e0 che contraddistinguono il Gruppo, </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws6b\" id=\"cflshid_21113\"> dell\u2019attuale struttura del Gruppo con la concentrazione delle attivit\u00e0 produttive in Italia e tenuto conto degli attuali </div><div class=\"t m0 x3 h6 y66 ffd fs4 fc0 sc0 ls0 wsbe\" id=\"cflshid_21114\"><span id=\"cflshid_21115\">tax rate</span><span class=\"ff1\" id=\"cflshid_21116\"> nominali attualmente in essere nelle varie giurisdizioni dove il Gruppo opera, non ci si attendono impatti </span></div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21117\">significativi sul Bilancio consolidato del Gruppo dall\u2019introduzione della sopracitata modifica normativa.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_21118\">4<span class=\"_ _0\" id=\"cflshid_21119\"></span>.2<span class=\"_ _0\" id=\"cflshid_21120\"></span> PRINCIPI CONT<span class=\"_ _2\" id=\"cflshid_21121\"></span>ABILI,<span class=\"_ _0\" id=\"cflshid_21122\"></span> EMENDAMENTI ED INTERPRET<span class=\"_ _2\" id=\"cflshid_21123\"></span>AZIONI EMANA<span class=\"_ _fb\" id=\"cflshid_21124\"></span>TI MA<span class=\"_ _2\" id=\"cflshid_21125\"></span> NON <span class=\"_ _0\" id=\"cflshid_21126\"></span>ANCORA<span class=\"_ _0\" id=\"cflshid_21127\"></span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls9 ws90\" id=\"cflshid_21128\">IN VIGORE</div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_21129\">Non si segnalano principi contabili, emendamenti ed interpretazioni emanati ma non ancora in vigore che possano </div><div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21130\">avere impatti significativi sul presente Bilancio consolidato.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24731": {
   "value": "<div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_20747\">4<span class=\"_ _0\" id=\"cflshid_20748\"></span>.1<span class=\"_ _0\" id=\"cflshid_20749\"></span> NUOVI PRINCIPI CONT<span class=\"_ _1\" id=\"cflshid_20750\"></span>ABILI,<span class=\"_ _3\" id=\"cflshid_20751\"></span> INTERPRET<span class=\"_ _2\" id=\"cflshid_20752\"></span>AZIONI E MODIFICHE<span class=\"_ _0\" id=\"cflshid_20753\"></span><span class=\"_ _3\" id=\"cflshid_20754\"></span>ADOTT<span class=\"_ _2\" id=\"cflshid_20755\"></span>A<span class=\"_ _2\" id=\"cflshid_20756\"></span>TI DAL<span class=\"_ _2\" id=\"cflshid_20757\"></span> GRUPPO</div><div class=\"t m0 x3 h6 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20758\"><span id=\"cflshid_20759\">Il <span class=\"_ _a\" id=\"cflshid_20760\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_20761\"></span>non <span class=\"_ _a\" id=\"cflshid_20762\"></span>ha <span class=\"_ _a\" id=\"cflshid_20763\"></span>adottato <span class=\"_ _a\" id=\"cflshid_20764\"></span>anticipatamente <span class=\"_ _a\" id=\"cflshid_20765\"></span>alcun <span class=\"_ _a\" id=\"cflshid_20766\"></span>nuovo <span class=\"_ _a\" id=\"cflshid_20767\"></span>principio, <span class=\"_ _a\" id=\"cflshid_20768\"></span>interpretazione <span class=\"_ _a\" id=\"cflshid_20769\"></span>o <span class=\"_ _a\" id=\"cflshid_20770\"></span>modifica <span class=\"_ _a\" id=\"cflshid_20771\"></span>emesso <span class=\"_ _a\" id=\"cflshid_20772\"></span>ma <span class=\"_ _c\" id=\"cflshid_20773\"></span>non <span class=\"_ _a\" id=\"cflshid_20774\"></span>an</span><span class=\"ff1\" id=\"cflshid_20775\">-</span></div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20776\">cora in vigore.</div><div class=\"t m0 x3 h6 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20777\"><span id=\"cflshid_20778\">Diverse modifiche si <span class=\"_ _a\" id=\"cflshid_20779\"></span>applicano per la prima <span class=\"_ _a\" id=\"cflshid_20780\"></span>volta nel 2023, <span class=\"_ _a\" id=\"cflshid_20781\"></span>ma non hanno <span class=\"_ _a\" id=\"cflshid_20782\"></span>avuto un impatto <span class=\"_ _a\" id=\"cflshid_20783\"></span>sul Bilancio consoli</span><span class=\"ff1\" id=\"cflshid_20784\">-</span></div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20785\">dato del Gruppo.</div><div class=\"t m0 x3 h9 y55 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20786\"><span id=\"cflshid_20787\">IFRS 17 </span><span class=\"ff8\" id=\"cflshid_20788\">Contratti assicurativi</span></div><div class=\"t m0 x3 h6 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20789\"><span id=\"cflshid_20790\">Nel <span class=\"_ _0\" id=\"cflshid_20791\"></span>maggio 2017 <span class=\"_ _0\" id=\"cflshid_20792\"></span>lo <span class=\"_ _0\" id=\"cflshid_20793\"></span>IASB ha <span class=\"_ _0\" id=\"cflshid_20794\"></span>emesso <span class=\"_ _0\" id=\"cflshid_20795\"></span>l\u2019IFRS <span class=\"_ _3\" id=\"cflshid_20796\"></span>17 <span class=\"_ _3\" id=\"cflshid_20797\"></span>\u201cContratti <span class=\"_ _0\" id=\"cflshid_20798\"></span>assicurativi\u201d, un <span class=\"_ _0\" id=\"cflshid_20799\"></span>nuovo <span class=\"_ _0\" id=\"cflshid_20800\"></span>principio <span class=\"_ _3\" id=\"cflshid_20801\"></span>contabile <span class=\"_ _3\" id=\"cflshid_20802\"></span>per <span class=\"_ _0\" id=\"cflshid_20803\"></span>i contrat</span><span class=\"ff1\" id=\"cflshid_20804\">-</span></div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 wsb3\" id=\"cflshid_20805\">ti assicurativi che considera la rilevazione e la misurazione, la presentazione e l\u2019informativa. L<span class=\"_ _1\" id=\"cflshid_20806\"></span>\u2019IFRS 17 sostituisce </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20807\">l\u2019IFRS 4 <span class=\"_ _3\" id=\"cflshid_20808\"></span>\u201cContratti assicurativi\u201d emesso <span class=\"_ _3\" id=\"cflshid_20809\"></span>nel 2005. L<span class=\"_ _1\" id=\"cflshid_20810\"></span>\u2019IFRS 17 si <span class=\"_ _3\" id=\"cflshid_20811\"></span>applica a tutti <span class=\"_ _0\" id=\"cflshid_20812\"></span>i tipi di contratti <span class=\"_ _3\" id=\"cflshid_20813\"></span>assicurativi (ad es. </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsc1\" id=\"cflshid_20814\">vita, danni, assicurazione diretta e riassicurazione), indipendentemente dal tipo di entit\u00e0 che li emette, cos\u00ec come ad </div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20815\">alcune <span class=\"_ _a\" id=\"cflshid_20816\"></span>garanzie <span class=\"_ _a\" id=\"cflshid_20817\"></span>e <span class=\"_ _a\" id=\"cflshid_20818\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_20819\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_20820\"></span>con <span class=\"_ _a\" id=\"cflshid_20821\"></span>caratteristiche <span class=\"_ _a\" id=\"cflshid_20822\"></span>di <span class=\"_ _a\" id=\"cflshid_20823\"></span>partecipazione <span class=\"_ _c\" id=\"cflshid_20824\"></span>discrezionale; <span class=\"_ _a\" id=\"cflshid_20825\"></span>sono <span class=\"_ _a\" id=\"cflshid_20826\"></span>applicabili <span class=\"_ _a\" id=\"cflshid_20827\"></span>alcune </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 wsd5\" id=\"cflshid_20828\">eccezioni all\u2019ambito di applicazione. L<span class=\"_ _1\" id=\"cflshid_20829\"></span>\u2019obiettivo generale dell\u2019IFRS 17 \u00e8 quello di fornire un modello contabile </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 wsef\" id=\"cflshid_20830\">per i contratti assicurativi pi\u00f9 utile e coerente per gli assicuratori. Contrariamente ai requisiti dell\u2019IFRS 4, che </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 wsba\" id=\"cflshid_20831\">si basano in gran parte sul mantenimento dei precedenti principi contabili locali, l\u2019IFRS 17 fornisce un modello </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_20832\">completo per i contratti assicurativi, che copre tutti gli aspetti contabili rilevanti. L<span class=\"_ _1\" id=\"cflshid_20833\"></span>\u2019IFRS 17 si basa su un modello </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20834\">generale, integrato da:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20835\"><span id=\"cflshid_20836\">\u00a0<span class=\"_ _45\" id=\"cflshid_20837\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20838\">\u00a0</span><span class=\"ff6\" id=\"cflshid_20839\"><span id=\"cflshid_20840\">un adattamento <span class=\"_ _3\" id=\"cflshid_20841\"></span>specifico per i <span class=\"_ _0\" id=\"cflshid_20842\"></span>contratti con caratteristiche di <span class=\"_ _0\" id=\"cflshid_20843\"></span>partecipazione diretta (l\u2019approccio della <span class=\"_ _0\" id=\"cflshid_20844\"></span>commis</span><span class=\"ff1\" id=\"cflshid_20845\">-</span></span></div><div class=\"t m0 x32 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20846\">sione variabile)</div><div class=\"t m0 x31 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20847\"><span id=\"cflshid_20848\">\u00a0<span class=\"_ _45\" id=\"cflshid_20849\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_20850\">\u00a0</span><span class=\"ff6\" id=\"cflshid_20851\"><span id=\"cflshid_20852\">un </span><span class=\"_ _4\" id=\"cflshid_20853\">\u00a0</span><span id=\"cflshid_20854\">approccio </span><span class=\"_ _4\" id=\"cflshid_20855\">\u00a0</span><span id=\"cflshid_20856\">semplificato </span><span class=\"_ _4\" id=\"cflshid_20857\">\u00a0</span><span id=\"cflshid_20858\">(l\u2019approccio </span><span class=\"_ _4\" id=\"cflshid_20859\">\u00a0</span><span id=\"cflshid_20860\">dell\u2019allocazione </span><span class=\"_ _4\" id=\"cflshid_20861\">\u00a0</span><span id=\"cflshid_20862\">del </span><span class=\"_ _4\" id=\"cflshid_20863\">\u00a0</span><span id=\"cflshid_20864\">premio) </span><span class=\"_ _4\" id=\"cflshid_20865\">\u00a0</span><span id=\"cflshid_20866\">principalmente </span><span class=\"_ _4\" id=\"cflshid_20867\">\u00a0</span><span id=\"cflshid_20868\">per </span><span class=\"_ _4\" id=\"cflshid_20869\">\u00a0</span><span id=\"cflshid_20870\">i </span><span class=\"_ _4\" id=\"cflshid_20871\">\u00a0</span><span id=\"cflshid_20872\">contratti </span><span class=\"_ _4\" id=\"cflshid_20873\">\u00a0</span><span id=\"cflshid_20874\">di </span><span class=\"_ _4\" id=\"cflshid_20875\">\u00a0</span><span id=\"cflshid_20876\">breve </span></span></div><div class=\"t m0 x32 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20877\">durata.</div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20878\">Le modifiche non hanno avuto alcun impatto sul Bilancio consolidato del Gruppo.</div><div class=\"t m0 x3 h33 y77 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20879\">Definition of <span class=\"_ _0\" id=\"cflshid_20880\"></span>Accounting Estimates \u2013 Amendments to IAS 8</div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20881\">Le <span class=\"_ _d\" id=\"cflshid_20882\"></span>modifiche <span class=\"_ _d\" id=\"cflshid_20883\"></span>allo <span class=\"_ _d\" id=\"cflshid_20884\"></span>IAS <span class=\"_ _d\" id=\"cflshid_20885\"></span>8 <span class=\"_ _d\" id=\"cflshid_20886\"></span>chiariscono <span class=\"_ _d\" id=\"cflshid_20887\"></span>la <span class=\"_ _d\" id=\"cflshid_20888\"></span>distinzione <span class=\"_ _d\" id=\"cflshid_20889\"></span>tra <span class=\"_ _4\" id=\"cflshid_20890\"></span>cambiamenti <span class=\"_ _c\" id=\"cflshid_20891\"></span>di <span class=\"_ _d\" id=\"cflshid_20892\"></span>stime <span class=\"_ _d\" id=\"cflshid_20893\"></span>contabili, <span class=\"_ _d\" id=\"cflshid_20894\"></span>cambiamenti <span class=\"_ _d\" id=\"cflshid_20895\"></span>di <span class=\"_ _d\" id=\"cflshid_20896\"></span>principi </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 wsbb\" id=\"cflshid_20897\">contabili e correzione di errori. Chiariscono inoltre in che modo le entit\u00e0 utilizzano le tecniche di valutazione e gli </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20898\">input per sviluppare le stime contabili.</div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20899\">Le modifiche non hanno avuto alcun impatto sul Bilancio consolidato del Gruppo.</div><div class=\"t m0 x3 hb y6b ff8 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20900\">Disclosure of <span class=\"_ _0\" id=\"cflshid_20901\"></span>Accounting Policies - Amendments to IAS 1 and IFRS Practice Statement 2</div><div class=\"t m0 x3 h6 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20902\"><span id=\"cflshid_20903\">Le <span class=\"_ _0\" id=\"cflshid_20904\"></span>modifiche <span class=\"_ _0\" id=\"cflshid_20905\"></span>allo IAS <span class=\"_ _2\" id=\"cflshid_20906\"></span>1 <span class=\"_ _3\" id=\"cflshid_20907\"></span>e <span class=\"_ _0\" id=\"cflshid_20908\"></span>all\u2019IFRS <span class=\"_ _3\" id=\"cflshid_20909\"></span></span><span class=\"fff\" id=\"cflshid_20910\"><span id=\"cflshid_20911\">Practice <span class=\"_ _0\" id=\"cflshid_20912\"></span>Statement <span class=\"_ _3\" id=\"cflshid_20913\"></span>2 <span class=\"_ _0\" id=\"cflshid_20914\"></span>Making <span class=\"_ _3\" id=\"cflshid_20915\"></span>Materiality <span class=\"_ _0\" id=\"cflshid_20916\"></span>Judgements</span><span class=\"ff1 ws8e\" id=\"cflshid_20917\"> forniscono indicazioni ed </span></span></div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20918\">esempi per <span class=\"_ _a\" id=\"cflshid_20919\"></span>aiutare <span class=\"_ _a\" id=\"cflshid_20920\"></span>le <span class=\"_ _a\" id=\"cflshid_20921\"></span>entit\u00e0 <span class=\"_ _a\" id=\"cflshid_20922\"></span>ad <span class=\"_ _a\" id=\"cflshid_20923\"></span>applicare i <span class=\"_ _a\" id=\"cflshid_20924\"></span>giudizi <span class=\"_ _a\" id=\"cflshid_20925\"></span>significativi <span class=\"_ _a\" id=\"cflshid_20926\"></span>all\u2019informativa <span class=\"_ _a\" id=\"cflshid_20927\"></span>sui principi <span class=\"_ _a\" id=\"cflshid_20928\"></span>contabili. <span class=\"_ _a\" id=\"cflshid_20929\"></span>Le <span class=\"_ _a\" id=\"cflshid_20930\"></span>modifiche </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 wsd0\" id=\"cflshid_20931\">mirano ad aiutare le entit\u00e0 a fornire informazioni sui principi contabili pi\u00f9 utili sostituendo l\u2019obbligo per le entit\u00e0 di </div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20932\">divulgare i propri principi contabili <span class=\"_ _3\" id=\"cflshid_20933\"></span>\u201csignificativi\u201d con l\u2019obbligo di divulgare <span class=\"_ _3\" id=\"cflshid_20934\"></span>i propri principi contabili \u201crilevanti\u201d </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 wscb\" id=\"cflshid_20935\">e aggiungendo una guida su come le entit\u00e0 applicano il concetto di materialit\u00e0 nel prendere decisioni in merito </div>all\u2019informativa sui principi contabili<div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20946\">Le <span class=\"_ _0\" id=\"cflshid_20947\"></span>modifiche <span class=\"_ _0\" id=\"cflshid_20948\"></span>hanno avuto <span class=\"_ _2\" id=\"cflshid_20949\"></span>un <span class=\"_ _3\" id=\"cflshid_20950\"></span>impatto <span class=\"_ _0\" id=\"cflshid_20951\"></span>sull\u2019informativa <span class=\"_ _3\" id=\"cflshid_20952\"></span>dei <span class=\"_ _0\" id=\"cflshid_20953\"></span>principi <span class=\"_ _3\" id=\"cflshid_20954\"></span>contabili <span class=\"_ _0\" id=\"cflshid_20955\"></span>del <span class=\"_ _0\" id=\"cflshid_20956\"></span>Gruppo, ma <span class=\"_ _2\" id=\"cflshid_20957\"></span>non <span class=\"_ _3\" id=\"cflshid_20958\"></span>sulla <span class=\"_ _0\" id=\"cflshid_20959\"></span>misurazione, </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20960\">rilevazione e presentazione degli elementi del Bilancio consolidato del Gruppo.</div><div class=\"t m0 x3 h33 y4d ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20961\">Deferred T<span class=\"_ _2\" id=\"cflshid_20962\"></span>ax related to <span class=\"_ _0\" id=\"cflshid_20963\"></span>Assets and Liabilities arising from a Single Transaction \u2013 <span class=\"_ _0\" id=\"cflshid_20964\"></span>Amendments to IAS 12</div><div class=\"t m0 x3 h6 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20965\"><span id=\"cflshid_20966\">Le modifiche <span class=\"_ _3\" id=\"cflshid_20967\"></span>allo IAS <span class=\"_ _0\" id=\"cflshid_20968\"></span>12 \u201cImposte sul <span class=\"_ _3\" id=\"cflshid_20969\"></span>reddito\u201d restringono <span class=\"_ _3\" id=\"cflshid_20970\"></span>l\u2019ambito di <span class=\"_ _3\" id=\"cflshid_20971\"></span>applicazione dell\u2019eccezione <span class=\"_ _3\" id=\"cflshid_20972\"></span>alla rilevazio</span><span class=\"ff1\" id=\"cflshid_20973\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20974\">ne iniziale, <span class=\"_ _a\" id=\"cflshid_20975\"></span>in modo <span class=\"_ _a\" id=\"cflshid_20976\"></span>che non <span class=\"_ _a\" id=\"cflshid_20977\"></span>si applichi <span class=\"_ _a\" id=\"cflshid_20978\"></span>pi\u00f9 <span class=\"_ _a\" id=\"cflshid_20979\"></span>alle transazioni <span class=\"_ _a\" id=\"cflshid_20980\"></span>che danno <span class=\"_ _a\" id=\"cflshid_20981\"></span>origine a <span class=\"_ _a\" id=\"cflshid_20982\"></span>differenze temporanee <span class=\"_ _a\" id=\"cflshid_20983\"></span>tassabili e </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20984\">deducibili in egual misura come le locazioni e le passivit\u00e0 per lo smantellamento. </div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20985\">Le modifiche non hanno avuto alcun impatto sul Bilancio consolidato del Gruppo.</div><div class=\"t m0 x3 h33 y52 ff10 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_20986\">International T<span class=\"_ _2\" id=\"cflshid_20987\"></span>ax Reform \u2013 Pillar T<span class=\"_ _0\" id=\"cflshid_20988\"></span>wo Model Rules \u2013 Amendments of IAS 12</div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws44\" id=\"cflshid_20989\">In data 20 dicembre 2021, l\u2019Organizzazione per la Cooperazione e lo Sviluppo Economico (OCSE) ha pubblicato </div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 wsc3\" id=\"cflshid_20990\"><span id=\"cflshid_20991\">il documento </span><span class=\"fff ws0\" id=\"cflshid_20992\">T<span class=\"_ _2\" id=\"cflshid_20993\"></span>ax <span class=\"_ _a\" id=\"cflshid_20994\"></span>Challenges Arising <span class=\"_ _c\" id=\"cflshid_20995\"></span>fr<span class=\"_ _3\" id=\"cflshid_20996\"></span>om <span class=\"_ _a\" id=\"cflshid_20997\"></span>the <span class=\"_ _a\" id=\"cflshid_20998\"></span>Digitalisation <span class=\"_ _a\" id=\"cflshid_20999\"></span>of <span class=\"_ _a\" id=\"cflshid_21000\"></span>the <span class=\"_ _c\" id=\"cflshid_21001\"></span>Economy <span class=\"_ _a\" id=\"cflshid_21002\"></span>\u2013 <span class=\"_ _a\" id=\"cflshid_21003\"></span>Global <span class=\"_ _a\" id=\"cflshid_21004\"></span>Anti-Base <span class=\"_ _a\" id=\"cflshid_21005\"></span>Er<span class=\"_ _3\" id=\"cflshid_21006\"></span>osion <span class=\"_ _a\" id=\"cflshid_21007\"></span>Model </span></div><div class=\"t m0 x3 h7 y55 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21008\"><span id=\"cflshid_21009\">Rules <span class=\"_ _d\" id=\"cflshid_21010\"></span>(Pillar </span><span class=\"_ _4\" id=\"cflshid_21011\">\u00a0</span><span id=\"cflshid_21012\">T<span class=\"_ _2\" id=\"cflshid_21013\"></span>wo)</span><span class=\"ff6\" id=\"cflshid_21014\">\u00a0<span class=\"_ _4\" id=\"cflshid_21015\">\u00a0</span><span id=\"cflshid_21016\">che <span class=\"_ _d\" id=\"cflshid_21017\"></span>disciplina </span><span class=\"_ _4\" id=\"cflshid_21018\">\u00a0</span><span id=\"cflshid_21019\">una <span class=\"_ _d\" id=\"cflshid_21020\"></span>riforma <span class=\"_ _4\" id=\"cflshid_21021\"></span>delle <span class=\"_ _d\" id=\"cflshid_21022\"></span>regole <span class=\"_ _d\" id=\"cflshid_21023\"></span>di </span><span class=\"_ _4\" id=\"cflshid_21024\">\u00a0</span><span id=\"cflshid_21025\">fiscalit\u00e0 <span class=\"_ _d\" id=\"cflshid_21026\"></span>internazionale </span><span class=\"_ _4\" id=\"cflshid_21027\">\u00a0</span><span id=\"cflshid_21028\">ponendosi <span class=\"_ _d\" id=\"cflshid_21029\"></span>come </span><span class=\"_ _4\" id=\"cflshid_21030\">\u00a0</span><span id=\"cflshid_21031\">obiettivo </span></span></div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21032\"><span id=\"cflshid_21033\">l\u2019introduzione di una </span><span class=\"ffd\" id=\"cflshid_21034\">minimum tax </span><span id=\"cflshid_21035\">pari al 15% degli utili realizzati dai gruppi multinazionali. </span></div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_21036\">In data 14 dicembre 2022 il Consiglio dell\u2019Unione Europea ha adottato la Direttiva (UE) 2022/2523 con lo scopo </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws96\" id=\"cflshid_21037\"><span id=\"cflshid_21038\">di recepire le </span><span class=\"fff ws0\" id=\"cflshid_21039\"><span id=\"cflshid_21040\">GloBE <span class=\"_ _3\" id=\"cflshid_21041\"></span>Rules</span><span class=\"ff6\" id=\"cflshid_21042\">. Gli <span class=\"_ _0\" id=\"cflshid_21043\"></span>stati membri <span class=\"_ _0\" id=\"cflshid_21044\"></span>sono tenuti <span class=\"_ _0\" id=\"cflshid_21045\"></span>a recepire <span class=\"_ _0\" id=\"cflshid_21046\"></span>la Direttiva <span class=\"_ _0\" id=\"cflshid_21047\"></span>\u201cPillar <span class=\"_ _3\" id=\"cflshid_21048\"></span>T<span class=\"_ _0\" id=\"cflshid_21049\"></span>wo\u201d <span class=\"_ _0\" id=\"cflshid_21050\"></span>nei propri <span class=\"_ _0\" id=\"cflshid_21051\"></span>ordinamenti </span></span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21052\">con una graduale applicazione delle misure a partire dall\u2019esercizio 2024.</div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21053\"><span id=\"cflshid_21054\">Le modifiche <span class=\"_ _a\" id=\"cflshid_21055\"></span>al principio IAS <span class=\"_ _a\" id=\"cflshid_21056\"></span>12 sono <span class=\"_ _a\" id=\"cflshid_21057\"></span>state introdotte <span class=\"_ _a\" id=\"cflshid_21058\"></span>per rispondere <span class=\"_ _a\" id=\"cflshid_21059\"></span>ai sopracitati regolamenti <span class=\"_ _a\" id=\"cflshid_21060\"></span>BEPS </span><span class=\"fff\" id=\"cflshid_21061\">Pillar <span class=\"_ _a\" id=\"cflshid_21062\"></span>T<span class=\"_ _2\" id=\"cflshid_21063\"></span>wo </span></div><div class=\"t m0 x3 h6 y76 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21064\"><span id=\"cflshid_21065\">rules</span><span class=\"ff1\" id=\"cflshid_21066\"> dell\u2019OCSE ed includono:</span></div><div class=\"t m0 x31 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21067\"><span id=\"cflshid_21068\">\u00a0<span class=\"_ _45\" id=\"cflshid_21069\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21070\">\u00a0</span><span class=\"ff6\" id=\"cflshid_21071\">un\u2019esenzione <span class=\"_ _d\" id=\"cflshid_21072\"></span>obbligatoria <span class=\"_ _d\" id=\"cflshid_21073\"></span>temporanea <span class=\"_ _d\" id=\"cflshid_21074\"></span>alla <span class=\"_ _4\" id=\"cflshid_21075\"></span>rilevazione <span class=\"_ _c\" id=\"cflshid_21076\"></span>e <span class=\"_ _d\" id=\"cflshid_21077\"></span>requisiti <span class=\"_ _4\" id=\"cflshid_21078\"></span>di <span class=\"_ _c\" id=\"cflshid_21079\"></span>informativa <span class=\"_ _d\" id=\"cflshid_21080\"></span>per <span class=\"_ _4\" id=\"cflshid_21081\"></span>le <span class=\"_ _c\" id=\"cflshid_21082\"></span>imposte <span class=\"_ _d\" id=\"cflshid_21083\"></span>differite <span class=\"_ _4\" id=\"cflshid_21084\"></span>che </span></div><div class=\"t m0 x32 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21085\"><span id=\"cflshid_21086\">derivano dall\u2019implementazione nelle giurisdizioni dei regolamenti </span><span class=\"fff\" id=\"cflshid_21087\"><span id=\"cflshid_21088\">Pillar T<span class=\"_ _2\" id=\"cflshid_21089\"></span>wo rule</span><span class=\"ff1\" id=\"cflshid_21090\">s; e</span></span></div><div class=\"t m0 x31 h6 y5d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21091\"><span id=\"cflshid_21092\">\u00a0<span class=\"_ _45\" id=\"cflshid_21093\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21094\">\u00a0</span><span class=\"ws3c\" id=\"cflshid_21095\">i requisiti di informativa per le entit\u00e0 coinvolte per aiutare gli utilizzatori del bilancio a meglio comprendere </span></div><div class=\"t m0 x32 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21096\">gli impatti <span class=\"_ _3\" id=\"cflshid_21097\"></span>sulle imposte <span class=\"_ _3\" id=\"cflshid_21098\"></span>sul reddito che <span class=\"_ _0\" id=\"cflshid_21099\"></span>derivano da tale legislazione, <span class=\"_ _0\" id=\"cflshid_21100\"></span>in particolare prima <span class=\"_ _3\" id=\"cflshid_21101\"></span>dell\u2019effettiva data di </div><div class=\"t m0 x32 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21102\">entrata in vigore.</div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws9c\" id=\"cflshid_21103\">L<span class=\"_ _2\" id=\"cflshid_21104\"></span>\u2019esenzione obbligatoria temporanea \u2013 per il cui utilizzo \u00e8 richiesto di darne informativa \u2013 \u00e8 immediatamente </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws8b\" id=\"cflshid_21105\"><span id=\"cflshid_21106\">applicabile. I rimanenti requisiti di informativa si applicano per gli esercizi che iniziano l\u20191 gennaio 2023 o suc</span><span class=\"ws0\" id=\"cflshid_21107\">-</span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21108\">cessivamente, ma non per i periodi intermedi antecedenti il 31 dicembre 2023.</div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_21109\">Il Gruppo sta attentamente monitorando il progresso dei processi legislativi in ciascuna giurisdizione in cui opera, </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21110\">in modo da essere pronto a recepire le riforma.</div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21111\">T<span class=\"_ _2\" id=\"cflshid_21112\"></span>enuto conto dei valori ispiratori di legalit\u00e0, trasparenza, correttezza e onest\u00e0 che contraddistinguono il Gruppo, </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws6b\" id=\"cflshid_21113\"> dell\u2019attuale struttura del Gruppo con la concentrazione delle attivit\u00e0 produttive in Italia e tenuto conto degli attuali </div><div class=\"t m0 x3 h6 y66 ffd fs4 fc0 sc0 ls0 wsbe\" id=\"cflshid_21114\"><span id=\"cflshid_21115\">tax rate</span><span class=\"ff1\" id=\"cflshid_21116\"> nominali attualmente in essere nelle varie giurisdizioni dove il Gruppo opera, non ci si attendono impatti </span></div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21117\">significativi sul Bilancio consolidato del Gruppo dall\u2019introduzione della sopracitata modifica normativa.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_21118\">4<span class=\"_ _0\" id=\"cflshid_21119\"></span>.2<span class=\"_ _0\" id=\"cflshid_21120\"></span> PRINCIPI CONT<span class=\"_ _2\" id=\"cflshid_21121\"></span>ABILI,<span class=\"_ _0\" id=\"cflshid_21122\"></span> EMENDAMENTI ED INTERPRET<span class=\"_ _2\" id=\"cflshid_21123\"></span>AZIONI EMANA<span class=\"_ _fb\" id=\"cflshid_21124\"></span>TI MA<span class=\"_ _2\" id=\"cflshid_21125\"></span> NON <span class=\"_ _0\" id=\"cflshid_21126\"></span>ANCORA<span class=\"_ _0\" id=\"cflshid_21127\"></span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls9 ws90\" id=\"cflshid_21128\">IN VIGORE</div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_21129\">Non si segnalano principi contabili, emendamenti ed interpretazioni emanati ma non ancora in vigore che possano </div><div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21130\">avere impatti significativi sul presente Bilancio consolidato.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24732": {
   "value": "<div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 ws9e\" id=\"cflshid_21155\">Il bilancio consolidato \u00e8 presentato in Euro, che \u00e8 la valuta funzionale e di presentazione adottata dalla Societ\u00e0. </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21156\">Come previsto dallo IAS 1 gli importi sono stati rappresentati in Euro migliaia. </div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21157\">Ciascuna impresa del Gruppo <span class=\"_ _3\" id=\"cflshid_21158\"></span>definisce la propria valuta funzionale, <span class=\"_ _3\" id=\"cflshid_21159\"></span>che \u00e8 utilizzata per valutare <span class=\"_ _3\" id=\"cflshid_21160\"></span>le voci comprese </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws44\" id=\"cflshid_21161\">nei singoli bilanci. Le transazioni in valuta estera sono rilevate inizialmente al tasso di cambio (riferito alla valuta </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_21162\">funzionale) in essere alla data della transazione. Le attivit\u00e0 e passivit\u00e0 monetarie, denominate in valuta estera, sono </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21163\">riconvertite nella valuta funzionale al tasso di cambio in essere alla data di chiusura del bilancio. </div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21164\">T<span class=\"_ _0\" id=\"cflshid_21165\"></span>utte le differenze di cambio sono rilevate nel conto economico. Le poste non monetarie, valutate al costo storico </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 wsd0\" id=\"cflshid_21166\">in valuta estera, sono convertite usando i tassi di cambio in vigore alla data di iniziale rilevazione della transazione. </div><div class=\"t m0 x3 h6 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21167\"><span id=\"cflshid_21168\">La conversione <span class=\"_ _a\" id=\"cflshid_21169\"></span>in <span class=\"_ _a\" id=\"cflshid_21170\"></span>Euro <span class=\"_ _a\" id=\"cflshid_21171\"></span>dei <span class=\"_ _a\" id=\"cflshid_21172\"></span>bilanci delle <span class=\"_ _a\" id=\"cflshid_21173\"></span>societ\u00e0 <span class=\"_ _a\" id=\"cflshid_21174\"></span>estere <span class=\"_ _a\" id=\"cflshid_21175\"></span>oggetto di <span class=\"_ _a\" id=\"cflshid_21176\"></span>consolidamento <span class=\"_ _a\" id=\"cflshid_21177\"></span>viene <span class=\"_ _a\" id=\"cflshid_21178\"></span>effettuata <span class=\"_ _a\" id=\"cflshid_21179\"></span>secondo il <span class=\"_ _a\" id=\"cflshid_21180\"></span>me</span><span class=\"ff1\" id=\"cflshid_21181\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws6e\" id=\"cflshid_21182\">todo dei cambi correnti, che prevede l\u2019utilizzo del cambio in vigore alla chiusura dell\u2019esercizio per la conversione </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_21183\">delle poste patrimoniali, i cambi storici per le poste del patrimonio netto ed il cambio medio dell\u2019anno per le voci </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21184\">del conto economico.</div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21185\">Le <span class=\"_ _a\" id=\"cflshid_21186\"></span>differenze <span class=\"_ _a\" id=\"cflshid_21187\"></span>di <span class=\"_ _a\" id=\"cflshid_21188\"></span>cambio <span class=\"_ _a\" id=\"cflshid_21189\"></span>derivanti <span class=\"_ _a\" id=\"cflshid_21190\"></span>dalla <span class=\"_ _c\" id=\"cflshid_21191\"></span>conversione <span class=\"_ _a\" id=\"cflshid_21192\"></span>sono <span class=\"_ _a\" id=\"cflshid_21193\"></span>rilevate <span class=\"_ _a\" id=\"cflshid_21194\"></span>direttamente <span class=\"_ _a\" id=\"cflshid_21195\"></span>a <span class=\"_ _a\" id=\"cflshid_21196\"></span>patrimonio <span class=\"_ _c\" id=\"cflshid_21197\"></span>netto <span class=\"_ _a\" id=\"cflshid_21198\"></span>e <span class=\"_ _a\" id=\"cflshid_21199\"></span>sono <span class=\"_ _a\" id=\"cflshid_21200\"></span>esposte </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21201\">separatamente <span class=\"_ _0\" id=\"cflshid_21202\"></span>in un\u2019apposita <span class=\"_ _0\" id=\"cflshid_21203\"></span>riserva <span class=\"_ _0\" id=\"cflshid_21204\"></span>dello stesso. <span class=\"_ _1\" id=\"cflshid_21205\"></span>Al <span class=\"_ _0\" id=\"cflshid_21206\"></span>momento della <span class=\"_ _0\" id=\"cflshid_21207\"></span>dismissione <span class=\"_ _0\" id=\"cflshid_21208\"></span>di una <span class=\"_ _0\" id=\"cflshid_21209\"></span>societ\u00e0 <span class=\"_ _0\" id=\"cflshid_21210\"></span>estera, le <span class=\"_ _0\" id=\"cflshid_21211\"></span>differenze </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21212\">di cambio cumulate a patrimonio netto sono rilevate a conto economico.</div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_21213\">I cambi utilizzati per la determinazione del controvalore in Euro dei bilanci espressi in valuta estera delle societ\u00e0 </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21214\">controllate (valuta per 1 Euro) sono riportati nella seguente tabella:</div><span id=\"cflshid_21217\">Cambi medi</span><span class=\"_ _181\" id=\"cflshid_21218\">\u00a0</span><span class=\"ffe\" id=\"cflshid_21219\">Cambi di fine esercizio</span><div class=\"t m0 x23 h11 y3c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_21220\"><span id=\"cflshid_21221\">31 dicembre 2023</span><span class=\"_ _25\" id=\"cflshid_21222\">\u00a0</span><span id=\"cflshid_21223\">31 dicembre 2022</span><span class=\"_ _25\" id=\"cflshid_21224\">\u00a0</span><span id=\"cflshid_21225\">31 dicembr<span class=\"_ _3\" id=\"cflshid_21226\"></span>e 2023</span><span class=\"_ _25\" id=\"cflshid_21227\">\u00a0</span><span id=\"cflshid_21228\">31 dicembre 2022</span></div><div class=\"t m0 x3 h2 y3c6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21229\"><span id=\"cflshid_21230\">Dollaro americano</span><span class=\"_ _38\" id=\"cflshid_21231\">\u00a0</span><span id=\"cflshid_21232\">1,0813</span><span class=\"_ _71\" id=\"cflshid_21233\">\u00a0</span><span id=\"cflshid_21234\">1,053</span><span class=\"_ _6a\" id=\"cflshid_21235\">\u00a0</span><span id=\"cflshid_21236\">1,1050</span><span class=\"_ _6a\" id=\"cflshid_21237\">\u00a0</span><span id=\"cflshid_21238\">1,0666</span></div><div class=\"t m0 x3 h2 y3c7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21239\"><span id=\"cflshid_21240\">Franco svizzero </span><span class=\"_ _182\" id=\"cflshid_21241\">\u00a0</span><span id=\"cflshid_21242\">0,9718</span><span class=\"_ _6a\" id=\"cflshid_21243\">\u00a0</span><span id=\"cflshid_21244\">1,0047</span><span class=\"_ _6a\" id=\"cflshid_21245\">\u00a0</span><span id=\"cflshid_21246\">0,9260</span><span class=\"_ _6a\" id=\"cflshid_21247\">\u00a0</span><span id=\"cflshid_21248\">0,9847</span></div><div class=\"t m0 x3 h2 y3c8 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21249\"><span id=\"cflshid_21250\">Y<span class=\"_ _2\" id=\"cflshid_21251\"></span>en giapponese</span><span class=\"_ _183\" id=\"cflshid_21252\">\u00a0</span><span class=\"ff1\" id=\"cflshid_21253\"><span id=\"cflshid_21254\">151,9903</span><span class=\"_ _a0\" id=\"cflshid_21255\">\u00a0</span><span id=\"cflshid_21256\">138,0274</span><span class=\"_ _a0\" id=\"cflshid_21257\">\u00a0</span><span id=\"cflshid_21258\">156,3300</span><span class=\"_ _184\" id=\"cflshid_21259\">\u00a0</span><span id=\"cflshid_21260\">140,6600</span></span></div><div class=\"t m0 x3 h2 y3c9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21261\"><span id=\"cflshid_21262\">Renminbi</span><span class=\"_ _174\" id=\"cflshid_21263\">\u00a0</span><span id=\"cflshid_21264\">7,6600</span><span class=\"_ _6a\" id=\"cflshid_21265\">\u00a0</span><span id=\"cflshid_21266\">7,0788</span><span class=\"_ _6a\" id=\"cflshid_21267\">\u00a0</span><span id=\"cflshid_21268\">7,8509</span><span class=\"_ _6a\" id=\"cflshid_21269\">\u00a0</span><span id=\"cflshid_21270\">7,3582</span></div><div class=\"t m0 x3 h2 y3ca ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21271\"><span id=\"cflshid_21272\">Sterlina inglese</span><span class=\"_ _185\" id=\"cflshid_21273\">\u00a0</span><span id=\"cflshid_21274\">0,86979</span><span class=\"_ _69\" id=\"cflshid_21275\">\u00a0</span><span id=\"cflshid_21276\">0,85276</span><span class=\"_ _69\" id=\"cflshid_21277\">\u00a0</span><span id=\"cflshid_21278\">0,86905</span><span class=\"_ _69\" id=\"cflshid_21279\">\u00a0</span><span id=\"cflshid_21280\">0,88693</span></div><div class=\"t m0 x3 h2 y3cb ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21281\"><span id=\"cflshid_21282\">Dollaro Hong Kong</span><span class=\"_ _15c\" id=\"cflshid_21283\">\u00a0</span><span id=\"cflshid_21284\">8,4650</span><span class=\"_ _6a\" id=\"cflshid_21285\">\u00a0</span><span id=\"cflshid_21286\">8,2451</span><span class=\"_ _6a\" id=\"cflshid_21287\">\u00a0</span><span id=\"cflshid_21288\">8,6314</span><span class=\"_ _6a\" id=\"cflshid_21289\">\u00a0</span><span id=\"cflshid_21290\">8,3163</span></div><div class=\"t m0 x3 h2 y3cc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21291\"><span id=\"cflshid_21292\">Dollaro canadese</span><span class=\"_ _186\" id=\"cflshid_21293\">\u00a0</span><span id=\"cflshid_21294\">1,4595</span><span class=\"_ _6a\" id=\"cflshid_21295\">\u00a0</span><span id=\"cflshid_21296\">1,3695</span><span class=\"_ _6a\" id=\"cflshid_21297\">\u00a0</span><span id=\"cflshid_21298\">1,4642</span><span class=\"_ _71\" id=\"cflshid_21299\">\u00a0</span><span id=\"cflshid_21300\">1,444</span></div><div class=\"t m0 x3 h2 y3cd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21301\"><span id=\"cflshid_21302\">Rublo</span><span class=\"_ _187\" id=\"cflshid_21303\">\u00a0</span><span id=\"cflshid_21304\">92,4486</span><span class=\"_ _69\" id=\"cflshid_21305\">\u00a0</span><span id=\"cflshid_21306\">74,1716</span><span class=\"_ _a0\" id=\"cflshid_21307\">\u00a0</span><span id=\"cflshid_21308\">100,2150</span><span class=\"_ _69\" id=\"cflshid_21309\">\u00a0</span><span id=\"cflshid_21310\">79,2258</span></div><div class=\"t m0 x3 h2 y3ce ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21311\"><span id=\"cflshid_21312\">Dollaro Singapore</span><span class=\"_ _aa\" id=\"cflshid_21313\">\u00a0</span><span id=\"cflshid_21314\">1,4523</span><span class=\"_ _6a\" id=\"cflshid_21315\">\u00a0</span><span id=\"cflshid_21316\">1,4512</span><span class=\"_ _6a\" id=\"cflshid_21317\">\u00a0</span><span id=\"cflshid_21318\">1,4591</span><span class=\"_ _6a\" id=\"cflshid_21319\">\u00a0</span><span id=\"cflshid_21320\">1,4300</span></div><div class=\"t m0 x3 h2 y3cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21321\"><span id=\"cflshid_21322\">Corona danese</span><span class=\"_ _29\" id=\"cflshid_21323\">\u00a0</span><span id=\"cflshid_21324\">*</span><span class=\"_ _6a\" id=\"cflshid_21325\">\u00a0</span><span id=\"cflshid_21326\">7,4396</span><span class=\"_ _188\" id=\"cflshid_21327\">\u00a0</span><span id=\"cflshid_21328\">*</span><span class=\"_ _6a\" id=\"cflshid_21329\">\u00a0</span><span id=\"cflshid_21330\">7,4365</span></div><div class=\"t m0 x3 h2 y3d0 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21331\"><span id=\"cflshid_21332\">Dollaro T<span class=\"_ _2\" id=\"cflshid_21333\"></span>aiwan</span><span class=\"_ _185\" id=\"cflshid_21334\">\u00a0</span><span class=\"ff1\" id=\"cflshid_21335\"><span id=\"cflshid_21336\">33,6983</span><span class=\"_ _69\" id=\"cflshid_21337\">\u00a0</span><span id=\"cflshid_21338\">31,3223</span><span class=\"_ _6a\" id=\"cflshid_21339\">\u00a0</span><span id=\"cflshid_21340\">33,874</span><span class=\"_ _69\" id=\"cflshid_21341\">\u00a0</span><span id=\"cflshid_21342\">32,7603</span></span></div><div class=\"t m0 x3 h2 y3d1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21343\"><span id=\"cflshid_21344\">Dirham</span><span class=\"_ _189\" id=\"cflshid_21345\">\u00a0</span><span id=\"cflshid_21346\">3,9710</span><span class=\"_ _6a\" id=\"cflshid_21347\">\u00a0</span><span id=\"cflshid_21348\">3,8673</span><span class=\"_ _6a\" id=\"cflshid_21349\">\u00a0</span><span id=\"cflshid_21350\">4,0581</span><span class=\"_ _6a\" id=\"cflshid_21351\">\u00a0</span><span id=\"cflshid_21352\">3,9171</span></div><div class=\"t m0 x3 h2 y3d2 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21353\"><span id=\"cflshid_21354\">Dinaro Kuwait</span><span class=\"_ _18a\" id=\"cflshid_21355\">\u00a0</span><span class=\"ff1\" id=\"cflshid_21356\"><span id=\"cflshid_21357\">0,3324</span><span class=\"_ _6a\" id=\"cflshid_21358\">\u00a0</span><span id=\"cflshid_21359\">0,3122</span><span class=\"_ _6a\" id=\"cflshid_21360\">\u00a0</span><span id=\"cflshid_21361\">0,3396</span><span class=\"_ _6a\" id=\"cflshid_21362\">\u00a0</span><span id=\"cflshid_21363\">0,3266</span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24733": {
   "value": "l bilancio consolidato \u00e8 presentato in Euro, che \u00e8 la valuta funzionale e di presentazione adottata dalla Societ\u00e0. <div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21156\">Come previsto dallo IAS 1 gli importi sono stati rappresentati in Euro migliaia. </div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21157\">Ciascuna impresa del Gruppo <span class=\"_ _3\" id=\"cflshid_21158\"></span>definisce la propria valuta funzionale, <span class=\"_ _3\" id=\"cflshid_21159\"></span>che \u00e8 utilizzata per valutare <span class=\"_ _3\" id=\"cflshid_21160\"></span>le voci comprese </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws44\" id=\"cflshid_21161\">nei singoli bilanci. Le transazioni in valuta estera sono rilevate inizialmente al tasso di cambio (riferito alla valuta </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_21162\">funzionale) in essere alla data della transazione. Le attivit\u00e0 e passivit\u00e0 monetarie, denominate in valuta estera, sono </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21163\">riconvertite nella valuta funzionale al tasso di cambio in essere alla data di chiusura del bilancio. </div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21164\">T<span class=\"_ _0\" id=\"cflshid_21165\"></span>utte le differenze di cambio sono rilevate nel conto economico. Le poste non monetarie, valutate al costo storico </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 wsd0\" id=\"cflshid_21166\">in valuta estera, sono convertite usando i tassi di cambio in vigore alla data di iniziale rilevazione della transazione. </div><div class=\"t m0 x3 h6 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21167\"><span id=\"cflshid_21168\">La conversione <span class=\"_ _a\" id=\"cflshid_21169\"></span>in <span class=\"_ _a\" id=\"cflshid_21170\"></span>Euro <span class=\"_ _a\" id=\"cflshid_21171\"></span>dei <span class=\"_ _a\" id=\"cflshid_21172\"></span>bilanci delle <span class=\"_ _a\" id=\"cflshid_21173\"></span>societ\u00e0 <span class=\"_ _a\" id=\"cflshid_21174\"></span>estere <span class=\"_ _a\" id=\"cflshid_21175\"></span>oggetto di <span class=\"_ _a\" id=\"cflshid_21176\"></span>consolidamento <span class=\"_ _a\" id=\"cflshid_21177\"></span>viene <span class=\"_ _a\" id=\"cflshid_21178\"></span>effettuata <span class=\"_ _a\" id=\"cflshid_21179\"></span>secondo il <span class=\"_ _a\" id=\"cflshid_21180\"></span>me</span><span class=\"ff1\" id=\"cflshid_21181\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws6e\" id=\"cflshid_21182\">todo dei cambi correnti, che prevede l\u2019utilizzo del cambio in vigore alla chiusura dell\u2019esercizio per la conversione </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_21183\">delle poste patrimoniali, i cambi storici per le poste del patrimonio netto ed il cambio medio dell\u2019anno per le voci </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21184\">del conto economico.</div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21185\">Le <span class=\"_ _a\" id=\"cflshid_21186\"></span>differenze <span class=\"_ _a\" id=\"cflshid_21187\"></span>di <span class=\"_ _a\" id=\"cflshid_21188\"></span>cambio <span class=\"_ _a\" id=\"cflshid_21189\"></span>derivanti <span class=\"_ _a\" id=\"cflshid_21190\"></span>dalla <span class=\"_ _c\" id=\"cflshid_21191\"></span>conversione <span class=\"_ _a\" id=\"cflshid_21192\"></span>sono <span class=\"_ _a\" id=\"cflshid_21193\"></span>rilevate <span class=\"_ _a\" id=\"cflshid_21194\"></span>direttamente <span class=\"_ _a\" id=\"cflshid_21195\"></span>a <span class=\"_ _a\" id=\"cflshid_21196\"></span>patrimonio <span class=\"_ _c\" id=\"cflshid_21197\"></span>netto <span class=\"_ _a\" id=\"cflshid_21198\"></span>e <span class=\"_ _a\" id=\"cflshid_21199\"></span>sono <span class=\"_ _a\" id=\"cflshid_21200\"></span>esposte </div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21201\">separatamente <span class=\"_ _0\" id=\"cflshid_21202\"></span>in un\u2019apposita <span class=\"_ _0\" id=\"cflshid_21203\"></span>riserva <span class=\"_ _0\" id=\"cflshid_21204\"></span>dello stesso. <span class=\"_ _1\" id=\"cflshid_21205\"></span>Al <span class=\"_ _0\" id=\"cflshid_21206\"></span>momento della <span class=\"_ _0\" id=\"cflshid_21207\"></span>dismissione <span class=\"_ _0\" id=\"cflshid_21208\"></span>di una <span class=\"_ _0\" id=\"cflshid_21209\"></span>societ\u00e0 <span class=\"_ _0\" id=\"cflshid_21210\"></span>estera, le <span class=\"_ _0\" id=\"cflshid_21211\"></span>differenze </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21212\">di cambio cumulate a patrimonio netto sono rilevate a conto economico.</div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_21213\">I cambi utilizzati per la determinazione del controvalore in Euro dei bilanci espressi in valuta estera delle societ\u00e0 </div>controllate (valuta per 1 Euro) sono riportati nella seguente tabella<span id=\"cflshid_21217\">Cambi medi</span><span class=\"_ _181\" id=\"cflshid_21218\">\u00a0</span><span class=\"ffe\" id=\"cflshid_21219\">Cambi di fine esercizio</span><div class=\"t m0 x23 h11 y3c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_21220\"><span id=\"cflshid_21221\">31 dicembre 2023</span><span class=\"_ _25\" id=\"cflshid_21222\">\u00a0</span><span id=\"cflshid_21223\">31 dicembre 2022</span><span class=\"_ _25\" id=\"cflshid_21224\">\u00a0</span><span id=\"cflshid_21225\">31 dicembr<span class=\"_ _3\" id=\"cflshid_21226\"></span>e 2023</span><span class=\"_ _25\" id=\"cflshid_21227\">\u00a0</span><span id=\"cflshid_21228\">31 dicembre 2022</span></div><div class=\"t m0 x3 h2 y3c6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21229\"><span id=\"cflshid_21230\">Dollaro americano</span><span class=\"_ _38\" id=\"cflshid_21231\">\u00a0</span><span id=\"cflshid_21232\">1,0813</span><span class=\"_ _71\" id=\"cflshid_21233\">\u00a0</span><span id=\"cflshid_21234\">1,053</span><span class=\"_ _6a\" id=\"cflshid_21235\">\u00a0</span><span id=\"cflshid_21236\">1,1050</span><span class=\"_ _6a\" id=\"cflshid_21237\">\u00a0</span><span id=\"cflshid_21238\">1,0666</span></div><div class=\"t m0 x3 h2 y3c7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21239\"><span id=\"cflshid_21240\">Franco svizzero </span><span class=\"_ _182\" id=\"cflshid_21241\">\u00a0</span><span id=\"cflshid_21242\">0,9718</span><span class=\"_ _6a\" id=\"cflshid_21243\">\u00a0</span><span id=\"cflshid_21244\">1,0047</span><span class=\"_ _6a\" id=\"cflshid_21245\">\u00a0</span><span id=\"cflshid_21246\">0,9260</span><span class=\"_ _6a\" id=\"cflshid_21247\">\u00a0</span><span id=\"cflshid_21248\">0,9847</span></div><div class=\"t m0 x3 h2 y3c8 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21249\"><span id=\"cflshid_21250\">Y<span class=\"_ _2\" id=\"cflshid_21251\"></span>en giapponese</span><span class=\"_ _183\" id=\"cflshid_21252\">\u00a0</span><span class=\"ff1\" id=\"cflshid_21253\"><span id=\"cflshid_21254\">151,9903</span><span class=\"_ _a0\" id=\"cflshid_21255\">\u00a0</span><span id=\"cflshid_21256\">138,0274</span><span class=\"_ _a0\" id=\"cflshid_21257\">\u00a0</span><span id=\"cflshid_21258\">156,3300</span><span class=\"_ _184\" id=\"cflshid_21259\">\u00a0</span><span id=\"cflshid_21260\">140,6600</span></span></div><div class=\"t m0 x3 h2 y3c9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21261\"><span id=\"cflshid_21262\">Renminbi</span><span class=\"_ _174\" id=\"cflshid_21263\">\u00a0</span><span id=\"cflshid_21264\">7,6600</span><span class=\"_ _6a\" id=\"cflshid_21265\">\u00a0</span><span id=\"cflshid_21266\">7,0788</span><span class=\"_ _6a\" id=\"cflshid_21267\">\u00a0</span><span id=\"cflshid_21268\">7,8509</span><span class=\"_ _6a\" id=\"cflshid_21269\">\u00a0</span><span id=\"cflshid_21270\">7,3582</span></div><div class=\"t m0 x3 h2 y3ca ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21271\"><span id=\"cflshid_21272\">Sterlina inglese</span><span class=\"_ _185\" id=\"cflshid_21273\">\u00a0</span><span id=\"cflshid_21274\">0,86979</span><span class=\"_ _69\" id=\"cflshid_21275\">\u00a0</span><span id=\"cflshid_21276\">0,85276</span><span class=\"_ _69\" id=\"cflshid_21277\">\u00a0</span><span id=\"cflshid_21278\">0,86905</span><span class=\"_ _69\" id=\"cflshid_21279\">\u00a0</span><span id=\"cflshid_21280\">0,88693</span></div><div class=\"t m0 x3 h2 y3cb ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21281\"><span id=\"cflshid_21282\">Dollaro Hong Kong</span><span class=\"_ _15c\" id=\"cflshid_21283\">\u00a0</span><span id=\"cflshid_21284\">8,4650</span><span class=\"_ _6a\" id=\"cflshid_21285\">\u00a0</span><span id=\"cflshid_21286\">8,2451</span><span class=\"_ _6a\" id=\"cflshid_21287\">\u00a0</span><span id=\"cflshid_21288\">8,6314</span><span class=\"_ _6a\" id=\"cflshid_21289\">\u00a0</span><span id=\"cflshid_21290\">8,3163</span></div><div class=\"t m0 x3 h2 y3cc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21291\"><span id=\"cflshid_21292\">Dollaro canadese</span><span class=\"_ _186\" id=\"cflshid_21293\">\u00a0</span><span id=\"cflshid_21294\">1,4595</span><span class=\"_ _6a\" id=\"cflshid_21295\">\u00a0</span><span id=\"cflshid_21296\">1,3695</span><span class=\"_ _6a\" id=\"cflshid_21297\">\u00a0</span><span id=\"cflshid_21298\">1,4642</span><span class=\"_ _71\" id=\"cflshid_21299\">\u00a0</span><span id=\"cflshid_21300\">1,444</span></div><div class=\"t m0 x3 h2 y3cd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21301\"><span id=\"cflshid_21302\">Rublo</span><span class=\"_ _187\" id=\"cflshid_21303\">\u00a0</span><span id=\"cflshid_21304\">92,4486</span><span class=\"_ _69\" id=\"cflshid_21305\">\u00a0</span><span id=\"cflshid_21306\">74,1716</span><span class=\"_ _a0\" id=\"cflshid_21307\">\u00a0</span><span id=\"cflshid_21308\">100,2150</span><span class=\"_ _69\" id=\"cflshid_21309\">\u00a0</span><span id=\"cflshid_21310\">79,2258</span></div><div class=\"t m0 x3 h2 y3ce ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21311\"><span id=\"cflshid_21312\">Dollaro Singapore</span><span class=\"_ _aa\" id=\"cflshid_21313\">\u00a0</span><span id=\"cflshid_21314\">1,4523</span><span class=\"_ _6a\" id=\"cflshid_21315\">\u00a0</span><span id=\"cflshid_21316\">1,4512</span><span class=\"_ _6a\" id=\"cflshid_21317\">\u00a0</span><span id=\"cflshid_21318\">1,4591</span><span class=\"_ _6a\" id=\"cflshid_21319\">\u00a0</span><span id=\"cflshid_21320\">1,4300</span></div><div class=\"t m0 x3 h2 y3cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21321\"><span id=\"cflshid_21322\">Corona danese</span><span class=\"_ _29\" id=\"cflshid_21323\">\u00a0</span><span id=\"cflshid_21324\">*</span><span class=\"_ _6a\" id=\"cflshid_21325\">\u00a0</span><span id=\"cflshid_21326\">7,4396</span><span class=\"_ _188\" id=\"cflshid_21327\">\u00a0</span><span id=\"cflshid_21328\">*</span><span class=\"_ _6a\" id=\"cflshid_21329\">\u00a0</span><span id=\"cflshid_21330\">7,4365</span></div><div class=\"t m0 x3 h2 y3d0 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21331\"><span id=\"cflshid_21332\">Dollaro T<span class=\"_ _2\" id=\"cflshid_21333\"></span>aiwan</span><span class=\"_ _185\" id=\"cflshid_21334\">\u00a0</span><span class=\"ff1\" id=\"cflshid_21335\"><span id=\"cflshid_21336\">33,6983</span><span class=\"_ _69\" id=\"cflshid_21337\">\u00a0</span><span id=\"cflshid_21338\">31,3223</span><span class=\"_ _6a\" id=\"cflshid_21339\">\u00a0</span><span id=\"cflshid_21340\">33,874</span><span class=\"_ _69\" id=\"cflshid_21341\">\u00a0</span><span id=\"cflshid_21342\">32,7603</span></span></div><div class=\"t m0 x3 h2 y3d1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21343\"><span id=\"cflshid_21344\">Dirham</span><span class=\"_ _189\" id=\"cflshid_21345\">\u00a0</span><span id=\"cflshid_21346\">3,9710</span><span class=\"_ _6a\" id=\"cflshid_21347\">\u00a0</span><span id=\"cflshid_21348\">3,8673</span><span class=\"_ _6a\" id=\"cflshid_21349\">\u00a0</span><span id=\"cflshid_21350\">4,0581</span><span class=\"_ _6a\" id=\"cflshid_21351\">\u00a0</span><span id=\"cflshid_21352\">3,9171</span></div><div class=\"t m0 x3 h2 y3d2 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_21353\"><span id=\"cflshid_21354\">Dinaro Kuwait</span><span class=\"_ _18a\" id=\"cflshid_21355\">\u00a0</span><span class=\"ff1\" id=\"cflshid_21356\"><span id=\"cflshid_21357\">0,3324</span><span class=\"_ _6a\" id=\"cflshid_21358\">\u00a0</span><span id=\"cflshid_21359\">0,3122</span><span class=\"_ _6a\" id=\"cflshid_21360\">\u00a0</span><span id=\"cflshid_21361\">0,3396</span><span class=\"_ _6a\" id=\"cflshid_21362\">\u00a0</span><span id=\"cflshid_21363\">0,3266</span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24736": {
   "value": "<div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_21389\"><span id=\"cflshid_21390\">6<span class=\"_ _0\" id=\"cflshid_21391\"></span>.1<span class=\"_ _0\" id=\"cflshid_21392\"></span> PERDIT<span class=\"_ _0\" id=\"cflshid_21393\"></span>A<span class=\"_ _2\" id=\"cflshid_21394\"></span> DI V<span class=\"_ _fb\" id=\"cflshid_21395\"></span>ALORE DELLE<span class=\"_ _0\" id=\"cflshid_21396\"></span>\u00a0<span class=\"_ _3\" id=\"cflshid_21397\"></span>A<span class=\"_ _1\" id=\"cflshid_21398\"></span>TTIVIT\u00c0 (<span class=\"_ _0\" id=\"cflshid_21399\"></span></span><span class=\"fff ws90\" id=\"cflshid_21400\"><span id=\"cflshid_21401\">IMP<span class=\"_ _1\" id=\"cflshid_21402\"></span>AIRMENT</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_21403\">)</span></span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws88\" id=\"cflshid_21404\">Ad ogni chiusura di bilancio, il Gruppo, come previsto dalla IAS 36 e dalle procedure interne, valuta l\u2019esistenza di </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_21405\">indicatori di perdita di valore delle <span class=\"_ _0\" id=\"cflshid_21406\"></span>Attivit\u00e0 non correnti (Euro 853,5 milioni al 31 dicembre 2023) ed in particolare:</div><div class=\"t m0 x31 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21407\"><span id=\"cflshid_21408\">\u00a0<span class=\"_ _45\" id=\"cflshid_21409\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21410\">\u00a0</span><span class=\"wsa0\" id=\"cflshid_21411\">Diritto d\u2019uso (Euro 501,1 milioni al 31 dicembre 2023), che ricomprendono anche gli indennizzi pagati al </span></div><div class=\"t m0 x32 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21412\">conduttore secondo <span class=\"_ _0\" id=\"cflshid_21413\"></span>la prassi di <span class=\"_ _0\" id=\"cflshid_21414\"></span>settore al fine <span class=\"_ _3\" id=\"cflshid_21415\"></span>di subentrare <span class=\"_ _0\" id=\"cflshid_21416\"></span>in un contratto <span class=\"_ _3\" id=\"cflshid_21417\"></span>di locazione <span class=\"_ _0\" id=\"cflshid_21418\"></span>di un negozio <span class=\"_ _0\" id=\"cflshid_21419\"></span>situato in </div><div class=\"t m0 x32 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21420\">posizione strategica (c.d. Key Money);</div><div class=\"t m0 x31 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21421\"><span id=\"cflshid_21422\">\u00a0<span class=\"_ _45\" id=\"cflshid_21423\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21424\">\u00a0</span><span id=\"cflshid_21425\">Attivit\u00e0 immateriali (Euro 13,8 milioni al 31 dicembre 2023);</span></div><div class=\"t m0 x31 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21426\"><span id=\"cflshid_21427\">\u00a0<span class=\"_ _45\" id=\"cflshid_21428\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21429\">\u00a0</span><span id=\"cflshid_21430\">Immobili, impianti e macchinari (Euro 213,0 milioni al 31 dicembre 2023);</span></div><div class=\"t m0 x31 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21431\"><span id=\"cflshid_21432\">\u00a0<span class=\"_ _45\" id=\"cflshid_21433\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21434\">\u00a0</span><span id=\"cflshid_21435\">Investimenti immobiliari (Euro 10,1 milioni al 31 dicembre 2023)</span></div><div class=\"t m0 x31 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21436\"><span id=\"cflshid_21437\">\u00a0<span class=\"_ _45\" id=\"cflshid_21438\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21439\">\u00a0</span><span class=\"ff6\" id=\"cflshid_21440\">Altre attivit\u00e0 finanziarie non correnti (Euro 32,5 milioni al 31dicembre 2023).</span></div><div class=\"t m0 x3 h9 y59 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21441\"><span id=\"cflshid_21442\">Struttura dell\u2019</span><span class=\"ff8\" id=\"cflshid_21443\"><span id=\"cflshid_21444\">Impairment T<span class=\"_ _2\" id=\"cflshid_21445\"></span>est</span><span class=\"ff3\" id=\"cflshid_21446\">\u00a0\u00a0</span></span></div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 lse ws6d\" id=\"cflshid_21447\"><span id=\"cflshid_21448\">L\u2019<span class=\"_ _d\" id=\"cflshid_21449\"></span></span><span class=\"ffd ls0 ws56\" id=\"cflshid_21450\"><span id=\"cflshid_21451\">Impairment test</span><span class=\"ff6 ws0\" id=\"cflshid_21452\">\u00a0<span class=\"_ _d\" id=\"cflshid_21453\"></span>muove, <span class=\"_ _c\" id=\"cflshid_21454\"></span>innanzitutto, <span class=\"_ _d\" id=\"cflshid_21455\"></span>dall\u2019identificazione <span class=\"_ _c\" id=\"cflshid_21456\"></span>dell\u2019Unit\u00e0 <span class=\"_ _d\" id=\"cflshid_21457\"></span>Generatrice <span class=\"_ _c\" id=\"cflshid_21458\"></span>di <span class=\"_ _d\" id=\"cflshid_21459\"></span>Flussi <span class=\"_ _c\" id=\"cflshid_21460\"></span>Finanziari <span class=\"_ _d\" id=\"cflshid_21461\"></span>(CGU) <span class=\"_ _c\" id=\"cflshid_21462\"></span>o </span></span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21463\">dell\u2019insieme <span class=\"_ _0\" id=\"cflshid_21464\"></span>di CGU <span class=\"_ _0\" id=\"cflshid_21465\"></span>al <span class=\"_ _3\" id=\"cflshid_21466\"></span>quale <span class=\"_ _3\" id=\"cflshid_21467\"></span>allocare <span class=\"_ _0\" id=\"cflshid_21468\"></span>l\u2019avviamento, le <span class=\"_ _0\" id=\"cflshid_21469\"></span>attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_21470\"></span>materiali <span class=\"_ _0\" id=\"cflshid_21471\"></span>e le <span class=\"_ _0\" id=\"cflshid_21472\"></span>attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_21473\"></span>immateriali <span class=\"_ _3\" id=\"cflshid_21474\"></span>a <span class=\"_ _0\" id=\"cflshid_21475\"></span>vita utile <span class=\"_ _0\" id=\"cflshid_21476\"></span>definita </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws48\" id=\"cflshid_21477\">del Gruppo. T<span class=\"_ _2\" id=\"cflshid_21478\"></span>ale valutazione \u00e8 complessa e richiede l\u2019applicazione di giudizio tecnico-professionale da parte della </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_21479\">Direzione. T<span class=\"_ _2\" id=\"cflshid_21480\"></span>enendo conto della struttura organizzativa e della tipologia di business, del modo in cui la Direzione </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 wsbd\" id=\"cflshid_21481\">aziendale controlla l\u2019operativit\u00e0 della Societ\u00e0 e del Gruppo, e prende decisioni in merito a mantenere operativi </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21482\">o <span class=\"_ _c\" id=\"cflshid_21483\"></span>dismettere <span class=\"_ _d\" id=\"cflshid_21484\"></span>i <span class=\"_ _c\" id=\"cflshid_21485\"></span>beni <span class=\"_ _d\" id=\"cflshid_21486\"></span>o <span class=\"_ _c\" id=\"cflshid_21487\"></span>l\u2019insieme <span class=\"_ _d\" id=\"cflshid_21488\"></span>di <span class=\"_ _d\" id=\"cflshid_21489\"></span>beni <span class=\"_ _c\" id=\"cflshid_21490\"></span>e <span class=\"_ _d\" id=\"cflshid_21491\"></span>servizi <span class=\"_ _c\" id=\"cflshid_21492\"></span>che <span class=\"_ _d\" id=\"cflshid_21493\"></span>generano <span class=\"_ _d\" id=\"cflshid_21494\"></span>benefici <span class=\"_ _c\" id=\"cflshid_21495\"></span>economici, <span class=\"_ _d\" id=\"cflshid_21496\"></span>la <span class=\"_ _c\" id=\"cflshid_21497\"></span>Direzione, <span class=\"_ _d\" id=\"cflshid_21498\"></span>in <span class=\"_ _d\" id=\"cflshid_21499\"></span>linea <span class=\"_ _c\" id=\"cflshid_21500\"></span>con <span class=\"_ _d\" id=\"cflshid_21501\"></span>gli </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws56\" id=\"cflshid_21502\">esercizi precedenti ed in assenza di cambiamenti di natura or<span class=\"_ _3\" id=\"cflshid_21503\"></span>ganizzativa e/o di struttura a livello di Gruppo, ha </div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21504\">identificato <span class=\"_ _3\" id=\"cflshid_21505\"></span>quale <span class=\"_ _3\" id=\"cflshid_21506\"></span>pi\u00f9 <span class=\"_ _3\" id=\"cflshid_21507\"></span>piccolo <span class=\"_ _3\" id=\"cflshid_21508\"></span>gruppo di <span class=\"_ _0\" id=\"cflshid_21509\"></span>attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_21510\"></span>capace <span class=\"_ _3\" id=\"cflshid_21511\"></span>di generare <span class=\"_ _0\" id=\"cflshid_21512\"></span>flussi <span class=\"_ _3\" id=\"cflshid_21513\"></span>di <span class=\"_ _3\" id=\"cflshid_21514\"></span>cassa lar<span class=\"_ _0\" id=\"cflshid_21515\"></span>gamente indipendenti <span class=\"_ _0\" id=\"cflshid_21516\"></span>da quelli </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_21517\"><span id=\"cflshid_21518\">generati da altre attivit\u00e0 o gruppi di attivit\u00e0, le singole </span><span class=\"ffd\" id=\"cflshid_21519\">legal entities</span><span id=\"cflshid_21520\"> controllate dal Gruppo ovvero l\u2019insieme di beni </span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21521\"><span id=\"cflshid_21522\">di pertinenza delle singole </span><span class=\"ffd\" id=\"cflshid_21523\">legal entities</span><span id=\"cflshid_21524\"> controllate dal Gruppo.</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws44\" id=\"cflshid_21525\"><span id=\"cflshid_21526\">Il Gruppo, in accordo alla procedura di </span><span class=\"ffd ws0\" id=\"cflshid_21527\"><span id=\"cflshid_21528\">impairment</span><span class=\"ff6\" id=\"cflshid_21529\">, ha effettuato un\u2019analisi volta <span class=\"_ _3\" id=\"cflshid_21530\"></span>a valutare la recuperabilit\u00e0 delle </span></span></div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 wsbb\" id=\"cflshid_21531\">attivit\u00e0 per diritto d\u2019uso e delle attivit\u00e0 immateriali e materiali attribuibili alle singole CGU che hanno evidenziato </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21532\"><span id=\"cflshid_21533\">indicatori di </span><span class=\"ffd\" id=\"cflshid_21534\">impairment</span><span id=\"cflshid_21535\"> al 31 dicembre 2023. </span></div><div class=\"t m0 x3 h6 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21536\"><span id=\"cflshid_21537\">Al 31 dicembre 2023 <span class=\"_ _3\" id=\"cflshid_21538\"></span>il management ha identificato <span class=\"_ _3\" id=\"cflshid_21539\"></span></span><span class=\"ffd wsa2\" id=\"cflshid_21540\"><span id=\"cflshid_21541\">impairment indicators</span><span class=\"ff1\" id=\"cflshid_21542\"><span id=\"cflshid_21543\"> esclusivamente per la CGU OOO Bru</span><span class=\"ws0\" id=\"cflshid_21544\">-</span></span></span></div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21545\">nello Cucinelli RUS.</div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21546\">Il <span class=\"_ _0\" id=\"cflshid_21547\"></span>management ritiene <span class=\"_ _0\" id=\"cflshid_21548\"></span>che <span class=\"_ _3\" id=\"cflshid_21549\"></span>le <span class=\"_ _3\" id=\"cflshid_21550\"></span>attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_21551\"></span>rappresentate <span class=\"_ _3\" id=\"cflshid_21552\"></span>dai <span class=\"_ _0\" id=\"cflshid_21553\"></span>diritti d\u2019uso <span class=\"_ _0\" id=\"cflshid_21554\"></span>non rappresentino <span class=\"_ _0\" id=\"cflshid_21555\"></span>asset <span class=\"_ _0\" id=\"cflshid_21556\"></span>capaci di <span class=\"_ _0\" id=\"cflshid_21557\"></span>generare <span class=\"_ _3\" id=\"cflshid_21558\"></span>flussi </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21559\">finanziari <span class=\"_ _0\" id=\"cflshid_21560\"></span>in <span class=\"_ _3\" id=\"cflshid_21561\"></span>entrata <span class=\"_ _0\" id=\"cflshid_21562\"></span>ampiamente <span class=\"_ _3\" id=\"cflshid_21563\"></span>indipendenti <span class=\"_ _0\" id=\"cflshid_21564\"></span>da <span class=\"_ _3\" id=\"cflshid_21565\"></span>quelli <span class=\"_ _0\" id=\"cflshid_21566\"></span>derivanti <span class=\"_ _0\" id=\"cflshid_21567\"></span>da altre <span class=\"_ _0\" id=\"cflshid_21568\"></span>attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_21569\"></span>o <span class=\"_ _0\" id=\"cflshid_21570\"></span>gruppi <span class=\"_ _3\" id=\"cflshid_21571\"></span>di <span class=\"_ _0\" id=\"cflshid_21572\"></span>attivit\u00e0. <span class=\"_ _3\" id=\"cflshid_21573\"></span>Pertanto, <span class=\"_ _0\" id=\"cflshid_21574\"></span>come </div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21575\">previsto dai paragrafi 22 e 66 dello IAS 36, la <span class=\"_ _3\" id=\"cflshid_21576\"></span>determinazione del valore recuperabile ai fini della realizzazione di </div><div class=\"t m0 x3 h6 y6c ffd fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_21577\"><span id=\"cflshid_21578\">impairment test</span><span class=\"ff1\" id=\"cflshid_21579\"> in presenza di </span><span id=\"cflshid_21580\">impairment indicators</span><span class=\"ff6 ws0\" id=\"cflshid_21581\">, viene <span class=\"_ _a\" id=\"cflshid_21582\"></span>effettuata a livello <span class=\"_ _a\" id=\"cflshid_21583\"></span>della pi\u00f9 <span class=\"_ _a\" id=\"cflshid_21584\"></span>piccola unit\u00e0 <span class=\"_ _a\" id=\"cflshid_21585\"></span>generatrice </span></div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21586\"><span id=\"cflshid_21587\">di <span class=\"_ _c\" id=\"cflshid_21588\"></span>flussi <span class=\"_ _c\" id=\"cflshid_21589\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_21590\"></span>alla <span class=\"_ _d\" id=\"cflshid_21591\"></span>quale <span class=\"_ _c\" id=\"cflshid_21592\"></span>l\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_21593\"></span>appartiene <span class=\"_ _c\" id=\"cflshid_21594\"></span>(ovvero <span class=\"_ _d\" id=\"cflshid_21595\"></span>della <span class=\"_ _c\" id=\"cflshid_21596\"></span>singola <span class=\"_ _c\" id=\"cflshid_21597\"></span></span><span class=\"fff\" id=\"cflshid_21598\">Cash <span class=\"_ _c\" id=\"cflshid_21599\"></span>Generating <span class=\"_ _d\" id=\"cflshid_21600\"></span>Unit</span><span id=\"cflshid_21601\">\u00a0<span class=\"_ _c\" id=\"cflshid_21602\"></span>\u2013 <span class=\"_ _c\" id=\"cflshid_21603\"></span>CGU). <span class=\"_ _d\" id=\"cflshid_21604\"></span>I <span class=\"_ _c\" id=\"cflshid_21605\"></span>\u201cdiritti </span></div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21606\"><span id=\"cflshid_21607\">d\u2019uso\u201d <span class=\"_ _c\" id=\"cflshid_21608\"></span>di <span class=\"_ _c\" id=\"cflshid_21609\"></span>ogni <span class=\"_ _c\" id=\"cflshid_21610\"></span>singola <span class=\"_ _c\" id=\"cflshid_21611\"></span>CGU <span class=\"_ _c\" id=\"cflshid_21612\"></span>vengono <span class=\"_ _c\" id=\"cflshid_21613\"></span>sottoposti <span class=\"_ _c\" id=\"cflshid_21614\"></span>ad <span class=\"_ _c\" id=\"cflshid_21615\"></span></span><span class=\"ffd ws9f\" id=\"cflshid_21616\"><span id=\"cflshid_21617\">impairment test</span><span class=\"ff1\" id=\"cflshid_21618\"> in presenza di </span><span id=\"cflshid_21619\">triggering event</span><span class=\"ff1\" id=\"cflshid_21620\"> (in capo alla </span></span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21621\">singola CGU).</div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21622\">Le principali ipotesi utilizzate per il calcolo del valore recuperabile riguardano:</div><div class=\"t m0 x31 h6 y112 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21623\"><span id=\"cflshid_21624\">\u00a0<span class=\"_ _45\" id=\"cflshid_21625\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21626\">\u00a0</span><span class=\"ff6\" id=\"cflshid_21627\">la stima dei flussi operativi futuri;</span></div><span id=\"cflshid_21640\">il tasso di sconto (</span><span class=\"fff\" id=\"cflshid_21641\"><span id=\"cflshid_21642\">W<span class=\"_ _2\" id=\"cflshid_21643\"></span>eighted A<span class=\"_ _2\" id=\"cflshid_21644\"></span>verage Cost of Capital</span><span class=\"ff6\" id=\"cflshid_21645\">, W<span class=\"_ _1\" id=\"cflshid_21646\"></span>ACC);</span></span><div class=\"t m0 x31 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21647\"><span id=\"cflshid_21648\">\u00a0<span class=\"_ _45\" id=\"cflshid_21649\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21650\">\u00a0</span><span class=\"ff6\" id=\"cflshid_21651\">il tasso di crescita \u201cg\u201d nominale di lungo periodo;</span></div><div class=\"t m0 x31 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21652\"><span id=\"cflshid_21653\">\u00a0<span class=\"_ _45\" id=\"cflshid_21654\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21655\">\u00a0</span><span id=\"cflshid_21656\">il </span><span class=\"ffd\" id=\"cflshid_21657\">terminal value</span><span id=\"cflshid_21658\">.</span></div><div class=\"t m0 x3 h6 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21659\"><span id=\"cflshid_21660\">Per <span class=\"_ _a\" id=\"cflshid_21661\"></span>la <span class=\"_ _c\" id=\"cflshid_21662\"></span>CGU <span class=\"_ _c\" id=\"cflshid_21663\"></span>per <span class=\"_ _c\" id=\"cflshid_21664\"></span>la <span class=\"_ _c\" id=\"cflshid_21665\"></span>quale <span class=\"_ _c\" id=\"cflshid_21666\"></span>il <span class=\"_ _c\" id=\"cflshid_21667\"></span>management <span class=\"_ _c\" id=\"cflshid_21668\"></span>ha <span class=\"_ _a\" id=\"cflshid_21669\"></span>identificato <span class=\"_ _c\" id=\"cflshid_21670\"></span></span><span class=\"ffd ws9e\" id=\"cflshid_21671\"><span id=\"cflshid_21672\">impairment indicators </span><span class=\"ff1\" id=\"cflshid_21673\">al 31 dicembre 2023, il test d\u2019</span><span class=\"ws0\" id=\"cflshid_21674\">im-</span></span></div><div class=\"t m0 x3 h6 y73 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21675\"><span id=\"cflshid_21676\">pairment</span><span class=\"ff1 ws8a\" id=\"cflshid_21677\"> \u00e8 svolto confrontando il valore contabile netto della CGU (inteso come Capitale Investito Netto \u2013 </span><span class=\"fff\" id=\"cflshid_21678\">Net </span></div><div class=\"t m0 x3 h7 y4e fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21679\"><span id=\"cflshid_21680\">Invested Capital</span><span class=\"ff6\" id=\"cflshid_21681\"> - nella CGU) con il valore recuperabile <span class=\"_ _3\" id=\"cflshid_21682\"></span>(inteso, come previsto dai paragrafi 18 e 74 del principio </span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 wsba\" id=\"cflshid_21683\"><span id=\"cflshid_21684\">contabile internazionale IAS 36, come il maggiore tra </span><span class=\"ffd\" id=\"cflshid_21685\">fair value</span><span id=\"cflshid_21686\"> dedotti i costi di vendita e </span><span class=\"ffd\" id=\"cflshid_21687\">value in use</span><span id=\"cflshid_21688\">). Per la </span></div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_21689\"><span id=\"cflshid_21690\">stima del </span><span class=\"ffd\" id=\"cflshid_21691\"><span id=\"cflshid_21692\">value in use</span><span class=\"ff6 ws0\" id=\"cflshid_21693\"><span id=\"cflshid_21694\"> \u00e8 <span class=\"_ _a\" id=\"cflshid_21695\"></span>stato utilizzato <span class=\"_ _a\" id=\"cflshid_21696\"></span>un <span class=\"_ _a\" id=\"cflshid_21697\"></span>modello basato <span class=\"_ _a\" id=\"cflshid_21698\"></span>sull\u2019attualizzazione dei <span class=\"_ _a\" id=\"cflshid_21699\"></span>flussi di <span class=\"_ _a\" id=\"cflshid_21700\"></span>cassa futuri <span class=\"_ _a\" id=\"cflshid_21701\"></span>attesi <span class=\"_ _a\" id=\"cflshid_21702\"></span>(</span><span class=\"ffd\" id=\"cflshid_21703\">Di-</span></span></span></div><div class=\"t m0 x3 h6 y74 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21704\"><span id=\"cflshid_21705\">scounted Cash Flow</span><span class=\"ff1 ws6a\" id=\"cflshid_21706\"><span id=\"cflshid_21707\"> \u2013 DCF) generati dalla CGU. Il Capitale Investito Netto nella CGU (</span><span class=\"ffd\" id=\"cflshid_21708\">legal entity</span><span id=\"cflshid_21709\">) utilizzato ai </span></span></div><div class=\"t m0 x3 h6 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21710\"><span id=\"cflshid_21711\">fini del <span class=\"_ _3\" id=\"cflshid_21712\"></span>test d\u2019</span><span class=\"ffd\" id=\"cflshid_21713\"><span id=\"cflshid_21714\">impairment</span><span class=\"ff1 wsbc\" id=\"cflshid_21715\">, in linea con quanto previsto dal paragrafo 75 del principio contabile internazionale IAS </span></span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21716\">36, \u00e8 stato opportunamente rettificato al fine di renderlo coerente con il valore recuperabile.</div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21717\"><span id=\"cflshid_21718\">I </span><span class=\"_ _4\" id=\"cflshid_21719\">\u00a0</span><span id=\"cflshid_21720\">flussi </span><span class=\"_ _4\" id=\"cflshid_21721\">\u00a0</span><span id=\"cflshid_21722\">di </span><span class=\"_ _4\" id=\"cflshid_21723\">\u00a0</span><span id=\"cflshid_21724\">cassa </span><span class=\"_ _4\" id=\"cflshid_21725\">\u00a0</span><span id=\"cflshid_21726\">utilizzati </span><span class=\"_ _4\" id=\"cflshid_21727\">\u00a0</span><span id=\"cflshid_21728\">per </span><span class=\"_ _4\" id=\"cflshid_21729\">\u00a0</span><span id=\"cflshid_21730\">la </span><span class=\"_ _4\" id=\"cflshid_21731\">\u00a0</span><span id=\"cflshid_21732\">determinazione <span class=\"_ _4\" id=\"cflshid_21733\"></span>del <span class=\"_ _4\" id=\"cflshid_21734\"></span>valore <span class=\"_ _4\" id=\"cflshid_21735\"></span>d\u2019uso <span class=\"_ _d\" id=\"cflshid_21736\"></span>sono </span><span class=\"_ _4\" id=\"cflshid_21737\">\u00a0</span><span id=\"cflshid_21738\">basati </span><span class=\"_ _4\" id=\"cflshid_21739\">\u00a0</span><span id=\"cflshid_21740\">sui </span><span class=\"_ _4\" id=\"cflshid_21741\">\u00a0</span><span id=\"cflshid_21742\">pi\u00f9 </span><span class=\"_ _4\" id=\"cflshid_21743\">\u00a0</span><span id=\"cflshid_21744\">recenti </span><span class=\"_ _4\" id=\"cflshid_21745\">\u00a0</span><span id=\"cflshid_21746\">budget/previsioni </span></div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_21747\">approvati dalla direzione aziendale e non comprendono, come previsto dal paragrafo 33 punto b dello IAS 36, le </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21748\">proiezioni di <span class=\"_ _0\" id=\"cflshid_21749\"></span>eventuali flussi in <span class=\"_ _0\" id=\"cflshid_21750\"></span>entrata o in <span class=\"_ _0\" id=\"cflshid_21751\"></span>uscita che si <span class=\"_ _0\" id=\"cflshid_21752\"></span>stima derivino da <span class=\"_ _0\" id=\"cflshid_21753\"></span>future ristrutturazioni o <span class=\"_ _0\" id=\"cflshid_21754\"></span>miglioramenti o </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_21755\">ottimizzazioni dell\u2019andamento dell\u2019attivit\u00e0. In particolare, il periodo di previsione esplicita per la CGU sottoposta </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21756\"><span id=\"cflshid_21757\">ad </span><span class=\"ffd ws4c\" id=\"cflshid_21758\"><span id=\"cflshid_21759\">impariment test </span><span class=\"ff1\" id=\"cflshid_21760\">al 31 dicembre 2023 \u00e8 pari a cinque anni, in linea con le </span><span id=\"cflshid_21761\">best practices</span><span class=\"ff1\" id=\"cflshid_21762\"> del settore e con quanto </span></span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21763\">previsto dai principi contabili internazionali.</div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21764\">Le <span class=\"_ _a\" id=\"cflshid_21765\"></span>proiezioni <span class=\"_ _c\" id=\"cflshid_21766\"></span>dei <span class=\"_ _a\" id=\"cflshid_21767\"></span>flussi <span class=\"_ _c\" id=\"cflshid_21768\"></span>di <span class=\"_ _a\" id=\"cflshid_21769\"></span>cassa <span class=\"_ _c\" id=\"cflshid_21770\"></span>operativi <span class=\"_ _a\" id=\"cflshid_21771\"></span>utilizzate <span class=\"_ _c\" id=\"cflshid_21772\"></span>ai <span class=\"_ _a\" id=\"cflshid_21773\"></span>fini <span class=\"_ _c\" id=\"cflshid_21774\"></span>delle <span class=\"_ _c\" id=\"cflshid_21775\"></span>valutazioni <span class=\"_ _a\" id=\"cflshid_21776\"></span>di <span class=\"_ _c\" id=\"cflshid_21777\"></span>valore <span class=\"_ _a\" id=\"cflshid_21778\"></span>si <span class=\"_ _c\" id=\"cflshid_21779\"></span>basano <span class=\"_ _a\" id=\"cflshid_21780\"></span>su <span class=\"_ _c\" id=\"cflshid_21781\"></span>budget <span class=\"_ _a\" id=\"cflshid_21782\"></span>e <span class=\"_ _c\" id=\"cflshid_21783\"></span>piani </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws49\" id=\"cflshid_21784\"><span id=\"cflshid_21785\">sottoposti all\u2019approvazione del Consiglio di <span class=\"_ _0\" id=\"cflshid_21786\"></span>Amministrazione in data 13 dicembre 2023 e sono state elaborate sul</span><span class=\"ws0\" id=\"cflshid_21787\">-</span></div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21788\">la <span class=\"_ _a\" id=\"cflshid_21789\"></span>base <span class=\"_ _a\" id=\"cflshid_21790\"></span>delle <span class=\"_ _c\" id=\"cflshid_21791\"></span>pi\u00f9 <span class=\"_ _a\" id=\"cflshid_21792\"></span>recenti <span class=\"_ _a\" id=\"cflshid_21793\"></span>previsioni <span class=\"_ _c\" id=\"cflshid_21794\"></span>economiche-finanziarie <span class=\"_ _a\" id=\"cflshid_21795\"></span>disponibili <span class=\"_ _a\" id=\"cflshid_21796\"></span>e <span class=\"_ _c\" id=\"cflshid_21797\"></span>sulle <span class=\"_ _a\" id=\"cflshid_21798\"></span>aspettative <span class=\"_ _a\" id=\"cflshid_21799\"></span>della <span class=\"_ _c\" id=\"cflshid_21800\"></span>Direzione <span class=\"_ _a\" id=\"cflshid_21801\"></span>relative </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_21802\"><span id=\"cflshid_21803\">all\u2019andamento dei mercati in cui operano le societ\u00e0 controllate. T<span class=\"_ _2\" id=\"cflshid_21804\"></span>ale valutazione \u00e8 complessa e richiede l\u2019applica</span><span class=\"ws0\" id=\"cflshid_21805\">-</span></div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 wsc7\" id=\"cflshid_21806\">zione di giudizio tecnico-professionale da parte della Direzione, in particolare, nella previsione della redditivit\u00e0 </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws99\" id=\"cflshid_21807\"><span id=\"cflshid_21808\">attesa delle CGU (e monitorati a livello di </span><span class=\"ffd\" id=\"cflshid_21809\"><span id=\"cflshid_21810\">legal entity</span><span class=\"ff6 ws0\" id=\"cflshid_21811\">), che a sua volta \u00e8 influenzata dalla previsione di visite e di </span></span></div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_21812\">spesa dei clienti nei mercati locali, oltre che dalle assunzioni alla base del calcolo del tasso di sconto e del valore </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21813\">terminale.</div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21814\">AI <span class=\"_ _c\" id=\"cflshid_21815\"></span>fini <span class=\"_ _d\" id=\"cflshid_21816\"></span>della <span class=\"_ _d\" id=\"cflshid_21817\"></span>determinazione <span class=\"_ _d\" id=\"cflshid_21818\"></span>del <span class=\"_ _d\" id=\"cflshid_21819\"></span>valore <span class=\"_ _d\" id=\"cflshid_21820\"></span>d\u2019uso <span class=\"_ _d\" id=\"cflshid_21821\"></span>della <span class=\"_ _d\" id=\"cflshid_21822\"></span>CGU <span class=\"_ _d\" id=\"cflshid_21823\"></span>OOO <span class=\"_ _d\" id=\"cflshid_21824\"></span>Brunello <span class=\"_ _d\" id=\"cflshid_21825\"></span>Cucinelli <span class=\"_ _d\" id=\"cflshid_21826\"></span>RUS, <span class=\"_ _d\" id=\"cflshid_21827\"></span>facciamo <span class=\"_ _d\" id=\"cflshid_21828\"></span>presente <span class=\"_ _d\" id=\"cflshid_21829\"></span>che </div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21830\">nella definizione delle principali assunzioni alla <span class=\"_ _3\" id=\"cflshid_21831\"></span>base dell\u2019aggiornamento dei dati prospettici \u2013 coerentemente con </div><div class=\"t m0 x3 h6 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21832\"><span id=\"cflshid_21833\">quanto gi\u00e0 fatto per l\u2019effettuazione del <span class=\"_ _3\" id=\"cflshid_21834\"></span>test di </span><span class=\"ffd\" id=\"cflshid_21835\"><span id=\"cflshid_21836\">impairment</span><span class=\"ff1 ws44\" id=\"cflshid_21837\"> al 31 dicembre 2022 \u2013 sono stati incorporati elementi di </span></span></div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21838\">prudenza <span class=\"_ _3\" id=\"cflshid_21839\"></span>con <span class=\"_ _3\" id=\"cflshid_21840\"></span>riferimento <span class=\"_ _3\" id=\"cflshid_21841\"></span>alla <span class=\"_ _3\" id=\"cflshid_21842\"></span>stima delle <span class=\"_ _0\" id=\"cflshid_21843\"></span>componenti <span class=\"_ _3\" id=\"cflshid_21844\"></span>economiche per <span class=\"_ _0\" id=\"cflshid_21845\"></span>tenere <span class=\"_ _3\" id=\"cflshid_21846\"></span>conto <span class=\"_ _3\" id=\"cflshid_21847\"></span>dell\u2019impatto del <span class=\"_ _0\" id=\"cflshid_21848\"></span>conflitto, <span class=\"_ _3\" id=\"cflshid_21849\"></span>delle </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_21850\"><span id=\"cflshid_21851\">sanzioni in essere e della possibile ripresa delle attivit\u00e0 commerciali nel territorio domestico, come da raccoman</span><span class=\"ws0\" id=\"cflshid_21852\">-</span></div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21853\">dazioni ESMA<span class=\"_ _0\" id=\"cflshid_21854\"></span> e OIV<span class=\"_ _fb\" id=\"cflshid_21855\"></span>.</div><div class=\"t m0 x3 h6 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21856\"><span id=\"cflshid_21857\">Il valore attuale dei <span class=\"_ _a\" id=\"cflshid_21858\"></span>flussi di cassa <span class=\"_ _a\" id=\"cflshid_21859\"></span>per gli anni <span class=\"_ _a\" id=\"cflshid_21860\"></span>esplicitati nei vari piani <span class=\"_ _a\" id=\"cflshid_21861\"></span>\u00e8 stato integrato dal <span class=\"_ _a\" id=\"cflshid_21862\"></span></span><span class=\"fff\" id=\"cflshid_21863\"><span id=\"cflshid_21864\">T<span class=\"_ _2\" id=\"cflshid_21865\"></span>erminal V<span class=\"_ _1\" id=\"cflshid_21866\"></span>alue</span><span class=\"ff1 wsbe\" id=\"cflshid_21867\"><span id=\"cflshid_21868\">, deter</span><span class=\"ws0\" id=\"cflshid_21869\">-</span></span></span></div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21870\">minato <span class=\"_ _3\" id=\"cflshid_21871\"></span>secondo la <span class=\"_ _0\" id=\"cflshid_21872\"></span>metodologia della <span class=\"_ _0\" id=\"cflshid_21873\"></span>rendita perpetua, <span class=\"_ _0\" id=\"cflshid_21874\"></span>ad un <span class=\"_ _3\" id=\"cflshid_21875\"></span>tasso <span class=\"_ _3\" id=\"cflshid_21876\"></span>di crescita <span class=\"_ _0\" id=\"cflshid_21877\"></span>\u201cg\u201d, che <span class=\"_ _0\" id=\"cflshid_21878\"></span>rappresenta il <span class=\"_ _0\" id=\"cflshid_21879\"></span>valore attuale, </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21880\">all\u2019ultimo <span class=\"_ _c\" id=\"cflshid_21881\"></span>anno <span class=\"_ _d\" id=\"cflshid_21882\"></span>di <span class=\"_ _d\" id=\"cflshid_21883\"></span>previsione, <span class=\"_ _d\" id=\"cflshid_21884\"></span>di <span class=\"_ _c\" id=\"cflshid_21885\"></span>tutti <span class=\"_ _d\" id=\"cflshid_21886\"></span>i <span class=\"_ _d\" id=\"cflshid_21887\"></span>flussi <span class=\"_ _d\" id=\"cflshid_21888\"></span>di <span class=\"_ _d\" id=\"cflshid_21889\"></span>cassa <span class=\"_ _c\" id=\"cflshid_21890\"></span>attesi <span class=\"_ _d\" id=\"cflshid_21891\"></span>futuri. <span class=\"_ _d\" id=\"cflshid_21892\"></span>Nella <span class=\"_ _d\" id=\"cflshid_21893\"></span>fattispecie <span class=\"_ _c\" id=\"cflshid_21894\"></span>la <span class=\"_ _d\" id=\"cflshid_21895\"></span>Direzione <span class=\"_ _d\" id=\"cflshid_21896\"></span>ha <span class=\"_ _d\" id=\"cflshid_21897\"></span>considerato </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21898\">un <span class=\"_ _a\" id=\"cflshid_21899\"></span>tasso <span class=\"_ _a\" id=\"cflshid_21900\"></span>medio di <span class=\"_ _a\" id=\"cflshid_21901\"></span>crescita <span class=\"_ _a\" id=\"cflshid_21902\"></span>\u201cg\u201d <span class=\"_ _a\" id=\"cflshid_21903\"></span>pari <span class=\"_ _a\" id=\"cflshid_21904\"></span>a <span class=\"_ _a\" id=\"cflshid_21905\"></span>4,20% <span class=\"_ _a\" id=\"cflshid_21906\"></span>e <span class=\"_ _a\" id=\"cflshid_21907\"></span>corrispondente <span class=\"_ _a\" id=\"cflshid_21908\"></span>al <span class=\"_ _a\" id=\"cflshid_21909\"></span>tasso <span class=\"_ _a\" id=\"cflshid_21910\"></span>di <span class=\"_ _a\" id=\"cflshid_21911\"></span>inflazione <span class=\"_ _a\" id=\"cflshid_21912\"></span>domestica <span class=\"_ _a\" id=\"cflshid_21913\"></span>attesa <span class=\"_ _a\" id=\"cflshid_21914\"></span>fornita <span class=\"_ _a\" id=\"cflshid_21915\"></span>da <span class=\"_ _a\" id=\"cflshid_21916\"></span>un </div><div class=\"t m0 x3 h6 y6b ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21917\"><span id=\"cflshid_21918\">pr<span class=\"_ _0\" id=\"cflshid_21919\"></span>ovider</span><span class=\"ff1\" id=\"cflshid_21920\"> esterno.</span></div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21921\">Ai fini dell\u2019attualizzazione dei flussi finanziari e del valore terminale, la direzione aziendale ha utilizzato un tasso </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_21922\"><span id=\"cflshid_21923\">di attualizzazione pari al </span><span class=\"fff ws0\" id=\"cflshid_21924\"><span id=\"cflshid_21925\">W<span class=\"_ _2\" id=\"cflshid_21926\"></span>eighted A<span class=\"_ _2\" id=\"cflshid_21927\"></span>verage Cost of Capital</span><span class=\"ff6\" id=\"cflshid_21928\"> (W<span class=\"_ _1\" id=\"cflshid_21929\"></span>ACC) che tiene conto, come previsto dal paragrafo </span></span></div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21930\">55 <span class=\"_ _c\" id=\"cflshid_21931\"></span>dello <span class=\"_ _c\" id=\"cflshid_21932\"></span>IAS <span class=\"_ _c\" id=\"cflshid_21933\"></span>36, <span class=\"_ _c\" id=\"cflshid_21934\"></span>del <span class=\"_ _d\" id=\"cflshid_21935\"></span>valore <span class=\"_ _c\" id=\"cflshid_21936\"></span>temporale <span class=\"_ _c\" id=\"cflshid_21937\"></span>del <span class=\"_ _c\" id=\"cflshid_21938\"></span>denaro <span class=\"_ _d\" id=\"cflshid_21939\"></span>e <span class=\"_ _c\" id=\"cflshid_21940\"></span>dei <span class=\"_ _c\" id=\"cflshid_21941\"></span>rischi <span class=\"_ _c\" id=\"cflshid_21942\"></span>specifici <span class=\"_ _c\" id=\"cflshid_21943\"></span>dell\u2019attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_21944\"></span>per <span class=\"_ _c\" id=\"cflshid_21945\"></span>i <span class=\"_ _c\" id=\"cflshid_21946\"></span>quali <span class=\"_ _c\" id=\"cflshid_21947\"></span>le <span class=\"_ _c\" id=\"cflshid_21948\"></span>stime <span class=\"_ _d\" id=\"cflshid_21949\"></span>dei <span class=\"_ _c\" id=\"cflshid_21950\"></span>flussi </div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21951\">finanziari futuri non sono state rettificate.</div><div class=\"t m0 x3 h6 y3 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_21960\"><span id=\"cflshid_21961\">Il <span class=\"_ _3\" id=\"cflshid_21962\"></span>tasso <span class=\"_ _3\" id=\"cflshid_21963\"></span>di <span class=\"_ _0\" id=\"cflshid_21964\"></span>sconto utilizzato <span class=\"_ _0\" id=\"cflshid_21965\"></span>ai fini <span class=\"_ _0\" id=\"cflshid_21966\"></span>del <span class=\"_ _3\" id=\"cflshid_21967\"></span>test <span class=\"_ _3\" id=\"cflshid_21968\"></span>di <span class=\"_ _3\" id=\"cflshid_21969\"></span></span><span class=\"ffd\" id=\"cflshid_21970\"><span id=\"cflshid_21971\">impairment</span><span class=\"ff1 ws88\" id=\"cflshid_21972\"> della CGU OOO Brunello Cucinelli RUS \u00e8 stato determinato </span></span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 lsc ws8e\" id=\"cflshid_21973\"><span id=\"cflshid_21974\">pari a 17,6% per il periodo di previsione esplicita e pari a 12,6% per l\u2019attualizzazione del </span><span class=\"fff ws4b\" id=\"cflshid_21975\"><span id=\"cflshid_21976\">T<span class=\"_ _1\" id=\"cflshid_21977\"></span>erminal <span class=\"_ _3\" id=\"cflshid_21978\"></span>V<span class=\"_ _1\" id=\"cflshid_21979\"></span>alue</span><span class=\"ff1 ws8e\" id=\"cflshid_21980\"> per allinearlo </span></span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 lsc ws0\" id=\"cflshid_21981\">alle prospettive di lungo termine della CGU, una volta superata la situazione di massima volatilit\u00e0 attuale.</div><div class=\"t m0 x3 h6 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21982\"><span id=\"cflshid_21983\">T<span class=\"_ _2\" id=\"cflshid_21984\"></span>ali <span class=\"_ _c\" id=\"cflshid_21985\"></span>tassi <span class=\"_ _a\" id=\"cflshid_21986\"></span>di <span class=\"_ _c\" id=\"cflshid_21987\"></span>sconto, <span class=\"_ _a\" id=\"cflshid_21988\"></span>al <span class=\"_ _a\" id=\"cflshid_21989\"></span>netto <span class=\"_ _c\" id=\"cflshid_21990\"></span>dell\u2019effetto <span class=\"_ _a\" id=\"cflshid_21991\"></span>fiscale, <span class=\"_ _a\" id=\"cflshid_21992\"></span>sono <span class=\"_ _c\" id=\"cflshid_21993\"></span>stati <span class=\"_ _a\" id=\"cflshid_21994\"></span>ritenuti <span class=\"_ _a\" id=\"cflshid_21995\"></span>adeguati <span class=\"_ _c\" id=\"cflshid_21996\"></span>a <span class=\"_ _a\" id=\"cflshid_21997\"></span>riflettere <span class=\"_ _a\" id=\"cflshid_21998\"></span>il <span class=\"_ _c\" id=\"cflshid_21999\"></span>costo <span class=\"_ _a\" id=\"cflshid_22000\"></span>del <span class=\"_ _a\" id=\"cflshid_22001\"></span>denaro <span class=\"_ _c\" id=\"cflshid_22002\"></span>ed <span class=\"_ _a\" id=\"cflshid_22003\"></span>il <span class=\"_ _a\" id=\"cflshid_22004\"></span>ri</span><span class=\"ff1\" id=\"cflshid_22005\">-</span></div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22006\">schio specifico connesso all\u2019attivit\u00e0 operativa, anche tenendo conto del rischio paese.</div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22007\">Per le finalit\u00e0 del test, in continuit\u00e0 con i precedenti esercizi, \u00e8 stata considerata una struttura \u201cfull equity\u201d.  </div><span id=\"cflshid_22009\">Effetti dell\u2019</span><span id=\"cflshid_22011\">impairment test</span> alla data di riferimento <div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_22013\"><span id=\"cflshid_22014\">Sulla base degli esiti del test d\u2019</span><span class=\"ffd ws0\" id=\"cflshid_22015\">impairment</span><span id=\"cflshid_22016\"> svolto al 31 dicembre 2023 nel presente bilancio \u00e8 stato parzialmente </span></div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 wse1\" id=\"cflshid_22017\">svalutato il valore del Diritto d\u2019uso su immobili iscritti dalla controllata OOO Brunello Cucinelli RUS, per un </div>valore complessivo pari ad Euro 7.500 migliaia.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24735": {
   "value": "<div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_21389\"><span id=\"cflshid_21390\">6<span class=\"_ _0\" id=\"cflshid_21391\"></span>.1<span class=\"_ _0\" id=\"cflshid_21392\"></span> PERDIT<span class=\"_ _0\" id=\"cflshid_21393\"></span>A<span class=\"_ _2\" id=\"cflshid_21394\"></span> DI V<span class=\"_ _fb\" id=\"cflshid_21395\"></span>ALORE DELLE<span class=\"_ _0\" id=\"cflshid_21396\"></span>\u00a0<span class=\"_ _3\" id=\"cflshid_21397\"></span>A<span class=\"_ _1\" id=\"cflshid_21398\"></span>TTIVIT\u00c0 (<span class=\"_ _0\" id=\"cflshid_21399\"></span></span><span class=\"fff ws90\" id=\"cflshid_21400\"><span id=\"cflshid_21401\">IMP<span class=\"_ _1\" id=\"cflshid_21402\"></span>AIRMENT</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_21403\">)</span></span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws88\" id=\"cflshid_21404\">Ad ogni chiusura di bilancio, il Gruppo, come previsto dalla IAS 36 e dalle procedure interne, valuta l\u2019esistenza di </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_21405\">indicatori di perdita di valore delle <span class=\"_ _0\" id=\"cflshid_21406\"></span>Attivit\u00e0 non correnti (Euro 853,5 milioni al 31 dicembre 2023) ed in particolare:</div><div class=\"t m0 x31 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21407\"><span id=\"cflshid_21408\">\u00a0<span class=\"_ _45\" id=\"cflshid_21409\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21410\">\u00a0</span><span class=\"wsa0\" id=\"cflshid_21411\">Diritto d\u2019uso (Euro 501,1 milioni al 31 dicembre 2023), che ricomprendono anche gli indennizzi pagati al </span></div><div class=\"t m0 x32 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21412\">conduttore secondo <span class=\"_ _0\" id=\"cflshid_21413\"></span>la prassi di <span class=\"_ _0\" id=\"cflshid_21414\"></span>settore al fine <span class=\"_ _3\" id=\"cflshid_21415\"></span>di subentrare <span class=\"_ _0\" id=\"cflshid_21416\"></span>in un contratto <span class=\"_ _3\" id=\"cflshid_21417\"></span>di locazione <span class=\"_ _0\" id=\"cflshid_21418\"></span>di un negozio <span class=\"_ _0\" id=\"cflshid_21419\"></span>situato in </div><div class=\"t m0 x32 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21420\">posizione strategica (c.d. Key Money);</div><div class=\"t m0 x31 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21421\"><span id=\"cflshid_21422\">\u00a0<span class=\"_ _45\" id=\"cflshid_21423\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21424\">\u00a0</span><span id=\"cflshid_21425\">Attivit\u00e0 immateriali (Euro 13,8 milioni al 31 dicembre 2023);</span></div><div class=\"t m0 x31 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21426\"><span id=\"cflshid_21427\">\u00a0<span class=\"_ _45\" id=\"cflshid_21428\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21429\">\u00a0</span><span id=\"cflshid_21430\">Immobili, impianti e macchinari (Euro 213,0 milioni al 31 dicembre 2023);</span></div><div class=\"t m0 x31 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21431\"><span id=\"cflshid_21432\">\u00a0<span class=\"_ _45\" id=\"cflshid_21433\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21434\">\u00a0</span><span id=\"cflshid_21435\">Investimenti immobiliari (Euro 10,1 milioni al 31 dicembre 2023)</span></div><div class=\"t m0 x31 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21436\"><span id=\"cflshid_21437\">\u00a0<span class=\"_ _45\" id=\"cflshid_21438\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21439\">\u00a0</span><span class=\"ff6\" id=\"cflshid_21440\">Altre attivit\u00e0 finanziarie non correnti (Euro 32,5 milioni al 31dicembre 2023).</span></div><div class=\"t m0 x3 h9 y59 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21441\"><span id=\"cflshid_21442\">Struttura dell\u2019</span><span class=\"ff8\" id=\"cflshid_21443\"><span id=\"cflshid_21444\">Impairment T<span class=\"_ _2\" id=\"cflshid_21445\"></span>est</span><span class=\"ff3\" id=\"cflshid_21446\">\u00a0\u00a0</span></span></div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 lse ws6d\" id=\"cflshid_21447\"><span id=\"cflshid_21448\">L\u2019<span class=\"_ _d\" id=\"cflshid_21449\"></span></span><span class=\"ffd ls0 ws56\" id=\"cflshid_21450\"><span id=\"cflshid_21451\">Impairment test</span><span class=\"ff6 ws0\" id=\"cflshid_21452\">\u00a0<span class=\"_ _d\" id=\"cflshid_21453\"></span>muove, <span class=\"_ _c\" id=\"cflshid_21454\"></span>innanzitutto, <span class=\"_ _d\" id=\"cflshid_21455\"></span>dall\u2019identificazione <span class=\"_ _c\" id=\"cflshid_21456\"></span>dell\u2019Unit\u00e0 <span class=\"_ _d\" id=\"cflshid_21457\"></span>Generatrice <span class=\"_ _c\" id=\"cflshid_21458\"></span>di <span class=\"_ _d\" id=\"cflshid_21459\"></span>Flussi <span class=\"_ _c\" id=\"cflshid_21460\"></span>Finanziari <span class=\"_ _d\" id=\"cflshid_21461\"></span>(CGU) <span class=\"_ _c\" id=\"cflshid_21462\"></span>o </span></span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21463\">dell\u2019insieme <span class=\"_ _0\" id=\"cflshid_21464\"></span>di CGU <span class=\"_ _0\" id=\"cflshid_21465\"></span>al <span class=\"_ _3\" id=\"cflshid_21466\"></span>quale <span class=\"_ _3\" id=\"cflshid_21467\"></span>allocare <span class=\"_ _0\" id=\"cflshid_21468\"></span>l\u2019avviamento, le <span class=\"_ _0\" id=\"cflshid_21469\"></span>attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_21470\"></span>materiali <span class=\"_ _0\" id=\"cflshid_21471\"></span>e le <span class=\"_ _0\" id=\"cflshid_21472\"></span>attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_21473\"></span>immateriali <span class=\"_ _3\" id=\"cflshid_21474\"></span>a <span class=\"_ _0\" id=\"cflshid_21475\"></span>vita utile <span class=\"_ _0\" id=\"cflshid_21476\"></span>definita </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws48\" id=\"cflshid_21477\">del Gruppo. T<span class=\"_ _2\" id=\"cflshid_21478\"></span>ale valutazione \u00e8 complessa e richiede l\u2019applicazione di giudizio tecnico-professionale da parte della </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_21479\">Direzione. T<span class=\"_ _2\" id=\"cflshid_21480\"></span>enendo conto della struttura organizzativa e della tipologia di business, del modo in cui la Direzione </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 wsbd\" id=\"cflshid_21481\">aziendale controlla l\u2019operativit\u00e0 della Societ\u00e0 e del Gruppo, e prende decisioni in merito a mantenere operativi </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21482\">o <span class=\"_ _c\" id=\"cflshid_21483\"></span>dismettere <span class=\"_ _d\" id=\"cflshid_21484\"></span>i <span class=\"_ _c\" id=\"cflshid_21485\"></span>beni <span class=\"_ _d\" id=\"cflshid_21486\"></span>o <span class=\"_ _c\" id=\"cflshid_21487\"></span>l\u2019insieme <span class=\"_ _d\" id=\"cflshid_21488\"></span>di <span class=\"_ _d\" id=\"cflshid_21489\"></span>beni <span class=\"_ _c\" id=\"cflshid_21490\"></span>e <span class=\"_ _d\" id=\"cflshid_21491\"></span>servizi <span class=\"_ _c\" id=\"cflshid_21492\"></span>che <span class=\"_ _d\" id=\"cflshid_21493\"></span>generano <span class=\"_ _d\" id=\"cflshid_21494\"></span>benefici <span class=\"_ _c\" id=\"cflshid_21495\"></span>economici, <span class=\"_ _d\" id=\"cflshid_21496\"></span>la <span class=\"_ _c\" id=\"cflshid_21497\"></span>Direzione, <span class=\"_ _d\" id=\"cflshid_21498\"></span>in <span class=\"_ _d\" id=\"cflshid_21499\"></span>linea <span class=\"_ _c\" id=\"cflshid_21500\"></span>con <span class=\"_ _d\" id=\"cflshid_21501\"></span>gli </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws56\" id=\"cflshid_21502\">esercizi precedenti ed in assenza di cambiamenti di natura or<span class=\"_ _3\" id=\"cflshid_21503\"></span>ganizzativa e/o di struttura a livello di Gruppo, ha </div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21504\">identificato <span class=\"_ _3\" id=\"cflshid_21505\"></span>quale <span class=\"_ _3\" id=\"cflshid_21506\"></span>pi\u00f9 <span class=\"_ _3\" id=\"cflshid_21507\"></span>piccolo <span class=\"_ _3\" id=\"cflshid_21508\"></span>gruppo di <span class=\"_ _0\" id=\"cflshid_21509\"></span>attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_21510\"></span>capace <span class=\"_ _3\" id=\"cflshid_21511\"></span>di generare <span class=\"_ _0\" id=\"cflshid_21512\"></span>flussi <span class=\"_ _3\" id=\"cflshid_21513\"></span>di <span class=\"_ _3\" id=\"cflshid_21514\"></span>cassa lar<span class=\"_ _0\" id=\"cflshid_21515\"></span>gamente indipendenti <span class=\"_ _0\" id=\"cflshid_21516\"></span>da quelli </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_21517\"><span id=\"cflshid_21518\">generati da altre attivit\u00e0 o gruppi di attivit\u00e0, le singole </span><span class=\"ffd\" id=\"cflshid_21519\">legal entities</span><span id=\"cflshid_21520\"> controllate dal Gruppo ovvero l\u2019insieme di beni </span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21521\"><span id=\"cflshid_21522\">di pertinenza delle singole </span><span class=\"ffd\" id=\"cflshid_21523\">legal entities</span><span id=\"cflshid_21524\"> controllate dal Gruppo.</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws44\" id=\"cflshid_21525\"><span id=\"cflshid_21526\">Il Gruppo, in accordo alla procedura di </span><span class=\"ffd ws0\" id=\"cflshid_21527\"><span id=\"cflshid_21528\">impairment</span><span class=\"ff6\" id=\"cflshid_21529\">, ha effettuato un\u2019analisi volta <span class=\"_ _3\" id=\"cflshid_21530\"></span>a valutare la recuperabilit\u00e0 delle </span></span></div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 wsbb\" id=\"cflshid_21531\">attivit\u00e0 per diritto d\u2019uso e delle attivit\u00e0 immateriali e materiali attribuibili alle singole CGU che hanno evidenziato </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21532\"><span id=\"cflshid_21533\">indicatori di </span><span class=\"ffd\" id=\"cflshid_21534\">impairment</span><span id=\"cflshid_21535\"> al 31 dicembre 2023. </span></div><div class=\"t m0 x3 h6 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21536\"><span id=\"cflshid_21537\">Al 31 dicembre 2023 <span class=\"_ _3\" id=\"cflshid_21538\"></span>il management ha identificato <span class=\"_ _3\" id=\"cflshid_21539\"></span></span><span class=\"ffd wsa2\" id=\"cflshid_21540\"><span id=\"cflshid_21541\">impairment indicators</span><span class=\"ff1\" id=\"cflshid_21542\"><span id=\"cflshid_21543\"> esclusivamente per la CGU OOO Bru</span><span class=\"ws0\" id=\"cflshid_21544\">-</span></span></span></div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21545\">nello Cucinelli RUS.</div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21546\">Il <span class=\"_ _0\" id=\"cflshid_21547\"></span>management ritiene <span class=\"_ _0\" id=\"cflshid_21548\"></span>che <span class=\"_ _3\" id=\"cflshid_21549\"></span>le <span class=\"_ _3\" id=\"cflshid_21550\"></span>attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_21551\"></span>rappresentate <span class=\"_ _3\" id=\"cflshid_21552\"></span>dai <span class=\"_ _0\" id=\"cflshid_21553\"></span>diritti d\u2019uso <span class=\"_ _0\" id=\"cflshid_21554\"></span>non rappresentino <span class=\"_ _0\" id=\"cflshid_21555\"></span>asset <span class=\"_ _0\" id=\"cflshid_21556\"></span>capaci di <span class=\"_ _0\" id=\"cflshid_21557\"></span>generare <span class=\"_ _3\" id=\"cflshid_21558\"></span>flussi </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21559\">finanziari <span class=\"_ _0\" id=\"cflshid_21560\"></span>in <span class=\"_ _3\" id=\"cflshid_21561\"></span>entrata <span class=\"_ _0\" id=\"cflshid_21562\"></span>ampiamente <span class=\"_ _3\" id=\"cflshid_21563\"></span>indipendenti <span class=\"_ _0\" id=\"cflshid_21564\"></span>da <span class=\"_ _3\" id=\"cflshid_21565\"></span>quelli <span class=\"_ _0\" id=\"cflshid_21566\"></span>derivanti <span class=\"_ _0\" id=\"cflshid_21567\"></span>da altre <span class=\"_ _0\" id=\"cflshid_21568\"></span>attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_21569\"></span>o <span class=\"_ _0\" id=\"cflshid_21570\"></span>gruppi <span class=\"_ _3\" id=\"cflshid_21571\"></span>di <span class=\"_ _0\" id=\"cflshid_21572\"></span>attivit\u00e0. <span class=\"_ _3\" id=\"cflshid_21573\"></span>Pertanto, <span class=\"_ _0\" id=\"cflshid_21574\"></span>come </div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21575\">previsto dai paragrafi 22 e 66 dello IAS 36, la <span class=\"_ _3\" id=\"cflshid_21576\"></span>determinazione del valore recuperabile ai fini della realizzazione di </div><div class=\"t m0 x3 h6 y6c ffd fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_21577\"><span id=\"cflshid_21578\">impairment test</span><span class=\"ff1\" id=\"cflshid_21579\"> in presenza di </span><span id=\"cflshid_21580\">impairment indicators</span><span class=\"ff6 ws0\" id=\"cflshid_21581\">, viene <span class=\"_ _a\" id=\"cflshid_21582\"></span>effettuata a livello <span class=\"_ _a\" id=\"cflshid_21583\"></span>della pi\u00f9 <span class=\"_ _a\" id=\"cflshid_21584\"></span>piccola unit\u00e0 <span class=\"_ _a\" id=\"cflshid_21585\"></span>generatrice </span></div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21586\"><span id=\"cflshid_21587\">di <span class=\"_ _c\" id=\"cflshid_21588\"></span>flussi <span class=\"_ _c\" id=\"cflshid_21589\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_21590\"></span>alla <span class=\"_ _d\" id=\"cflshid_21591\"></span>quale <span class=\"_ _c\" id=\"cflshid_21592\"></span>l\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_21593\"></span>appartiene <span class=\"_ _c\" id=\"cflshid_21594\"></span>(ovvero <span class=\"_ _d\" id=\"cflshid_21595\"></span>della <span class=\"_ _c\" id=\"cflshid_21596\"></span>singola <span class=\"_ _c\" id=\"cflshid_21597\"></span></span><span class=\"fff\" id=\"cflshid_21598\">Cash <span class=\"_ _c\" id=\"cflshid_21599\"></span>Generating <span class=\"_ _d\" id=\"cflshid_21600\"></span>Unit</span><span id=\"cflshid_21601\">\u00a0<span class=\"_ _c\" id=\"cflshid_21602\"></span>\u2013 <span class=\"_ _c\" id=\"cflshid_21603\"></span>CGU). <span class=\"_ _d\" id=\"cflshid_21604\"></span>I <span class=\"_ _c\" id=\"cflshid_21605\"></span>\u201cdiritti </span></div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21606\"><span id=\"cflshid_21607\">d\u2019uso\u201d <span class=\"_ _c\" id=\"cflshid_21608\"></span>di <span class=\"_ _c\" id=\"cflshid_21609\"></span>ogni <span class=\"_ _c\" id=\"cflshid_21610\"></span>singola <span class=\"_ _c\" id=\"cflshid_21611\"></span>CGU <span class=\"_ _c\" id=\"cflshid_21612\"></span>vengono <span class=\"_ _c\" id=\"cflshid_21613\"></span>sottoposti <span class=\"_ _c\" id=\"cflshid_21614\"></span>ad <span class=\"_ _c\" id=\"cflshid_21615\"></span></span><span class=\"ffd ws9f\" id=\"cflshid_21616\"><span id=\"cflshid_21617\">impairment test</span><span class=\"ff1\" id=\"cflshid_21618\"> in presenza di </span><span id=\"cflshid_21619\">triggering event</span><span class=\"ff1\" id=\"cflshid_21620\"> (in capo alla </span></span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21621\">singola CGU).</div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21622\">Le principali ipotesi utilizzate per il calcolo del valore recuperabile riguardano:</div><div class=\"t m0 x31 h6 y112 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21623\"><span id=\"cflshid_21624\">\u00a0<span class=\"_ _45\" id=\"cflshid_21625\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21626\">\u00a0</span><span class=\"ff6\" id=\"cflshid_21627\">la stima dei flussi operativi futuri;</span></div><span id=\"cflshid_21640\">il tasso di sconto (</span><span class=\"fff\" id=\"cflshid_21641\"><span id=\"cflshid_21642\">W<span class=\"_ _2\" id=\"cflshid_21643\"></span>eighted A<span class=\"_ _2\" id=\"cflshid_21644\"></span>verage Cost of Capital</span><span class=\"ff6\" id=\"cflshid_21645\">, W<span class=\"_ _1\" id=\"cflshid_21646\"></span>ACC);</span></span><div class=\"t m0 x31 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21647\"><span id=\"cflshid_21648\">\u00a0<span class=\"_ _45\" id=\"cflshid_21649\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21650\">\u00a0</span><span class=\"ff6\" id=\"cflshid_21651\">il tasso di crescita \u201cg\u201d nominale di lungo periodo;</span></div><div class=\"t m0 x31 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21652\"><span id=\"cflshid_21653\">\u00a0<span class=\"_ _45\" id=\"cflshid_21654\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21655\">\u00a0</span><span id=\"cflshid_21656\">il </span><span class=\"ffd\" id=\"cflshid_21657\">terminal value</span><span id=\"cflshid_21658\">.</span></div><div class=\"t m0 x3 h6 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21659\"><span id=\"cflshid_21660\">Per <span class=\"_ _a\" id=\"cflshid_21661\"></span>la <span class=\"_ _c\" id=\"cflshid_21662\"></span>CGU <span class=\"_ _c\" id=\"cflshid_21663\"></span>per <span class=\"_ _c\" id=\"cflshid_21664\"></span>la <span class=\"_ _c\" id=\"cflshid_21665\"></span>quale <span class=\"_ _c\" id=\"cflshid_21666\"></span>il <span class=\"_ _c\" id=\"cflshid_21667\"></span>management <span class=\"_ _c\" id=\"cflshid_21668\"></span>ha <span class=\"_ _a\" id=\"cflshid_21669\"></span>identificato <span class=\"_ _c\" id=\"cflshid_21670\"></span></span><span class=\"ffd ws9e\" id=\"cflshid_21671\"><span id=\"cflshid_21672\">impairment indicators </span><span class=\"ff1\" id=\"cflshid_21673\">al 31 dicembre 2023, il test d\u2019</span><span class=\"ws0\" id=\"cflshid_21674\">im-</span></span></div><div class=\"t m0 x3 h6 y73 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21675\"><span id=\"cflshid_21676\">pairment</span><span class=\"ff1 ws8a\" id=\"cflshid_21677\"> \u00e8 svolto confrontando il valore contabile netto della CGU (inteso come Capitale Investito Netto \u2013 </span><span class=\"fff\" id=\"cflshid_21678\">Net </span></div><div class=\"t m0 x3 h7 y4e fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21679\"><span id=\"cflshid_21680\">Invested Capital</span><span class=\"ff6\" id=\"cflshid_21681\"> - nella CGU) con il valore recuperabile <span class=\"_ _3\" id=\"cflshid_21682\"></span>(inteso, come previsto dai paragrafi 18 e 74 del principio </span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 wsba\" id=\"cflshid_21683\"><span id=\"cflshid_21684\">contabile internazionale IAS 36, come il maggiore tra </span><span class=\"ffd\" id=\"cflshid_21685\">fair value</span><span id=\"cflshid_21686\"> dedotti i costi di vendita e </span><span class=\"ffd\" id=\"cflshid_21687\">value in use</span><span id=\"cflshid_21688\">). Per la </span></div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_21689\"><span id=\"cflshid_21690\">stima del </span><span class=\"ffd\" id=\"cflshid_21691\"><span id=\"cflshid_21692\">value in use</span><span class=\"ff6 ws0\" id=\"cflshid_21693\"><span id=\"cflshid_21694\"> \u00e8 <span class=\"_ _a\" id=\"cflshid_21695\"></span>stato utilizzato <span class=\"_ _a\" id=\"cflshid_21696\"></span>un <span class=\"_ _a\" id=\"cflshid_21697\"></span>modello basato <span class=\"_ _a\" id=\"cflshid_21698\"></span>sull\u2019attualizzazione dei <span class=\"_ _a\" id=\"cflshid_21699\"></span>flussi di <span class=\"_ _a\" id=\"cflshid_21700\"></span>cassa futuri <span class=\"_ _a\" id=\"cflshid_21701\"></span>attesi <span class=\"_ _a\" id=\"cflshid_21702\"></span>(</span><span class=\"ffd\" id=\"cflshid_21703\">Di-</span></span></span></div><div class=\"t m0 x3 h6 y74 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21704\"><span id=\"cflshid_21705\">scounted Cash Flow</span><span class=\"ff1 ws6a\" id=\"cflshid_21706\"><span id=\"cflshid_21707\"> \u2013 DCF) generati dalla CGU. Il Capitale Investito Netto nella CGU (</span><span class=\"ffd\" id=\"cflshid_21708\">legal entity</span><span id=\"cflshid_21709\">) utilizzato ai </span></span></div><div class=\"t m0 x3 h6 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21710\"><span id=\"cflshid_21711\">fini del <span class=\"_ _3\" id=\"cflshid_21712\"></span>test d\u2019</span><span class=\"ffd\" id=\"cflshid_21713\"><span id=\"cflshid_21714\">impairment</span><span class=\"ff1 wsbc\" id=\"cflshid_21715\">, in linea con quanto previsto dal paragrafo 75 del principio contabile internazionale IAS </span></span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21716\">36, \u00e8 stato opportunamente rettificato al fine di renderlo coerente con il valore recuperabile.</div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21717\"><span id=\"cflshid_21718\">I </span><span class=\"_ _4\" id=\"cflshid_21719\">\u00a0</span><span id=\"cflshid_21720\">flussi </span><span class=\"_ _4\" id=\"cflshid_21721\">\u00a0</span><span id=\"cflshid_21722\">di </span><span class=\"_ _4\" id=\"cflshid_21723\">\u00a0</span><span id=\"cflshid_21724\">cassa </span><span class=\"_ _4\" id=\"cflshid_21725\">\u00a0</span><span id=\"cflshid_21726\">utilizzati </span><span class=\"_ _4\" id=\"cflshid_21727\">\u00a0</span><span id=\"cflshid_21728\">per </span><span class=\"_ _4\" id=\"cflshid_21729\">\u00a0</span><span id=\"cflshid_21730\">la </span><span class=\"_ _4\" id=\"cflshid_21731\">\u00a0</span><span id=\"cflshid_21732\">determinazione <span class=\"_ _4\" id=\"cflshid_21733\"></span>del <span class=\"_ _4\" id=\"cflshid_21734\"></span>valore <span class=\"_ _4\" id=\"cflshid_21735\"></span>d\u2019uso <span class=\"_ _d\" id=\"cflshid_21736\"></span>sono </span><span class=\"_ _4\" id=\"cflshid_21737\">\u00a0</span><span id=\"cflshid_21738\">basati </span><span class=\"_ _4\" id=\"cflshid_21739\">\u00a0</span><span id=\"cflshid_21740\">sui </span><span class=\"_ _4\" id=\"cflshid_21741\">\u00a0</span><span id=\"cflshid_21742\">pi\u00f9 </span><span class=\"_ _4\" id=\"cflshid_21743\">\u00a0</span><span id=\"cflshid_21744\">recenti </span><span class=\"_ _4\" id=\"cflshid_21745\">\u00a0</span><span id=\"cflshid_21746\">budget/previsioni </span></div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_21747\">approvati dalla direzione aziendale e non comprendono, come previsto dal paragrafo 33 punto b dello IAS 36, le </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21748\">proiezioni di <span class=\"_ _0\" id=\"cflshid_21749\"></span>eventuali flussi in <span class=\"_ _0\" id=\"cflshid_21750\"></span>entrata o in <span class=\"_ _0\" id=\"cflshid_21751\"></span>uscita che si <span class=\"_ _0\" id=\"cflshid_21752\"></span>stima derivino da <span class=\"_ _0\" id=\"cflshid_21753\"></span>future ristrutturazioni o <span class=\"_ _0\" id=\"cflshid_21754\"></span>miglioramenti o </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_21755\">ottimizzazioni dell\u2019andamento dell\u2019attivit\u00e0. In particolare, il periodo di previsione esplicita per la CGU sottoposta </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21756\"><span id=\"cflshid_21757\">ad </span><span class=\"ffd ws4c\" id=\"cflshid_21758\"><span id=\"cflshid_21759\">impariment test </span><span class=\"ff1\" id=\"cflshid_21760\">al 31 dicembre 2023 \u00e8 pari a cinque anni, in linea con le </span><span id=\"cflshid_21761\">best practices</span><span class=\"ff1\" id=\"cflshid_21762\"> del settore e con quanto </span></span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21763\">previsto dai principi contabili internazionali.</div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21764\">Le <span class=\"_ _a\" id=\"cflshid_21765\"></span>proiezioni <span class=\"_ _c\" id=\"cflshid_21766\"></span>dei <span class=\"_ _a\" id=\"cflshid_21767\"></span>flussi <span class=\"_ _c\" id=\"cflshid_21768\"></span>di <span class=\"_ _a\" id=\"cflshid_21769\"></span>cassa <span class=\"_ _c\" id=\"cflshid_21770\"></span>operativi <span class=\"_ _a\" id=\"cflshid_21771\"></span>utilizzate <span class=\"_ _c\" id=\"cflshid_21772\"></span>ai <span class=\"_ _a\" id=\"cflshid_21773\"></span>fini <span class=\"_ _c\" id=\"cflshid_21774\"></span>delle <span class=\"_ _c\" id=\"cflshid_21775\"></span>valutazioni <span class=\"_ _a\" id=\"cflshid_21776\"></span>di <span class=\"_ _c\" id=\"cflshid_21777\"></span>valore <span class=\"_ _a\" id=\"cflshid_21778\"></span>si <span class=\"_ _c\" id=\"cflshid_21779\"></span>basano <span class=\"_ _a\" id=\"cflshid_21780\"></span>su <span class=\"_ _c\" id=\"cflshid_21781\"></span>budget <span class=\"_ _a\" id=\"cflshid_21782\"></span>e <span class=\"_ _c\" id=\"cflshid_21783\"></span>piani </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws49\" id=\"cflshid_21784\"><span id=\"cflshid_21785\">sottoposti all\u2019approvazione del Consiglio di <span class=\"_ _0\" id=\"cflshid_21786\"></span>Amministrazione in data 13 dicembre 2023 e sono state elaborate sul</span><span class=\"ws0\" id=\"cflshid_21787\">-</span></div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21788\">la <span class=\"_ _a\" id=\"cflshid_21789\"></span>base <span class=\"_ _a\" id=\"cflshid_21790\"></span>delle <span class=\"_ _c\" id=\"cflshid_21791\"></span>pi\u00f9 <span class=\"_ _a\" id=\"cflshid_21792\"></span>recenti <span class=\"_ _a\" id=\"cflshid_21793\"></span>previsioni <span class=\"_ _c\" id=\"cflshid_21794\"></span>economiche-finanziarie <span class=\"_ _a\" id=\"cflshid_21795\"></span>disponibili <span class=\"_ _a\" id=\"cflshid_21796\"></span>e <span class=\"_ _c\" id=\"cflshid_21797\"></span>sulle <span class=\"_ _a\" id=\"cflshid_21798\"></span>aspettative <span class=\"_ _a\" id=\"cflshid_21799\"></span>della <span class=\"_ _c\" id=\"cflshid_21800\"></span>Direzione <span class=\"_ _a\" id=\"cflshid_21801\"></span>relative </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_21802\"><span id=\"cflshid_21803\">all\u2019andamento dei mercati in cui operano le societ\u00e0 controllate. T<span class=\"_ _2\" id=\"cflshid_21804\"></span>ale valutazione \u00e8 complessa e richiede l\u2019applica</span><span class=\"ws0\" id=\"cflshid_21805\">-</span></div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 wsc7\" id=\"cflshid_21806\">zione di giudizio tecnico-professionale da parte della Direzione, in particolare, nella previsione della redditivit\u00e0 </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws99\" id=\"cflshid_21807\"><span id=\"cflshid_21808\">attesa delle CGU (e monitorati a livello di </span><span class=\"ffd\" id=\"cflshid_21809\"><span id=\"cflshid_21810\">legal entity</span><span class=\"ff6 ws0\" id=\"cflshid_21811\">), che a sua volta \u00e8 influenzata dalla previsione di visite e di </span></span></div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_21812\">spesa dei clienti nei mercati locali, oltre che dalle assunzioni alla base del calcolo del tasso di sconto e del valore </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21813\">terminale.</div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21814\">AI <span class=\"_ _c\" id=\"cflshid_21815\"></span>fini <span class=\"_ _d\" id=\"cflshid_21816\"></span>della <span class=\"_ _d\" id=\"cflshid_21817\"></span>determinazione <span class=\"_ _d\" id=\"cflshid_21818\"></span>del <span class=\"_ _d\" id=\"cflshid_21819\"></span>valore <span class=\"_ _d\" id=\"cflshid_21820\"></span>d\u2019uso <span class=\"_ _d\" id=\"cflshid_21821\"></span>della <span class=\"_ _d\" id=\"cflshid_21822\"></span>CGU <span class=\"_ _d\" id=\"cflshid_21823\"></span>OOO <span class=\"_ _d\" id=\"cflshid_21824\"></span>Brunello <span class=\"_ _d\" id=\"cflshid_21825\"></span>Cucinelli <span class=\"_ _d\" id=\"cflshid_21826\"></span>RUS, <span class=\"_ _d\" id=\"cflshid_21827\"></span>facciamo <span class=\"_ _d\" id=\"cflshid_21828\"></span>presente <span class=\"_ _d\" id=\"cflshid_21829\"></span>che </div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21830\">nella definizione delle principali assunzioni alla <span class=\"_ _3\" id=\"cflshid_21831\"></span>base dell\u2019aggiornamento dei dati prospettici \u2013 coerentemente con </div><div class=\"t m0 x3 h6 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21832\"><span id=\"cflshid_21833\">quanto gi\u00e0 fatto per l\u2019effettuazione del <span class=\"_ _3\" id=\"cflshid_21834\"></span>test di </span><span class=\"ffd\" id=\"cflshid_21835\"><span id=\"cflshid_21836\">impairment</span><span class=\"ff1 ws44\" id=\"cflshid_21837\"> al 31 dicembre 2022 \u2013 sono stati incorporati elementi di </span></span></div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21838\">prudenza <span class=\"_ _3\" id=\"cflshid_21839\"></span>con <span class=\"_ _3\" id=\"cflshid_21840\"></span>riferimento <span class=\"_ _3\" id=\"cflshid_21841\"></span>alla <span class=\"_ _3\" id=\"cflshid_21842\"></span>stima delle <span class=\"_ _0\" id=\"cflshid_21843\"></span>componenti <span class=\"_ _3\" id=\"cflshid_21844\"></span>economiche per <span class=\"_ _0\" id=\"cflshid_21845\"></span>tenere <span class=\"_ _3\" id=\"cflshid_21846\"></span>conto <span class=\"_ _3\" id=\"cflshid_21847\"></span>dell\u2019impatto del <span class=\"_ _0\" id=\"cflshid_21848\"></span>conflitto, <span class=\"_ _3\" id=\"cflshid_21849\"></span>delle </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_21850\"><span id=\"cflshid_21851\">sanzioni in essere e della possibile ripresa delle attivit\u00e0 commerciali nel territorio domestico, come da raccoman</span><span class=\"ws0\" id=\"cflshid_21852\">-</span></div>dazioni ESMA<span class=\"_ _0\" id=\"cflshid_21854\"></span> e OIVesterno<div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21921\">Ai fini dell\u2019attualizzazione dei flussi finanziari e del valore terminale, la direzione aziendale ha utilizzato un tasso </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_21922\"><span id=\"cflshid_21923\">di attualizzazione pari al </span><span class=\"fff ws0\" id=\"cflshid_21924\"><span id=\"cflshid_21925\">W<span class=\"_ _2\" id=\"cflshid_21926\"></span>eighted A<span class=\"_ _2\" id=\"cflshid_21927\"></span>verage Cost of Capital</span><span class=\"ff6\" id=\"cflshid_21928\"> (W<span class=\"_ _1\" id=\"cflshid_21929\"></span>ACC) che tiene conto, come previsto dal paragrafo </span></span></div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21930\">55 <span class=\"_ _c\" id=\"cflshid_21931\"></span>dello <span class=\"_ _c\" id=\"cflshid_21932\"></span>IAS <span class=\"_ _c\" id=\"cflshid_21933\"></span>36, <span class=\"_ _c\" id=\"cflshid_21934\"></span>del <span class=\"_ _d\" id=\"cflshid_21935\"></span>valore <span class=\"_ _c\" id=\"cflshid_21936\"></span>temporale <span class=\"_ _c\" id=\"cflshid_21937\"></span>del <span class=\"_ _c\" id=\"cflshid_21938\"></span>denaro <span class=\"_ _d\" id=\"cflshid_21939\"></span>e <span class=\"_ _c\" id=\"cflshid_21940\"></span>dei <span class=\"_ _c\" id=\"cflshid_21941\"></span>rischi <span class=\"_ _c\" id=\"cflshid_21942\"></span>specifici <span class=\"_ _c\" id=\"cflshid_21943\"></span>dell\u2019attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_21944\"></span>per <span class=\"_ _c\" id=\"cflshid_21945\"></span>i <span class=\"_ _c\" id=\"cflshid_21946\"></span>quali <span class=\"_ _c\" id=\"cflshid_21947\"></span>le <span class=\"_ _c\" id=\"cflshid_21948\"></span>stime <span class=\"_ _d\" id=\"cflshid_21949\"></span>dei <span class=\"_ _c\" id=\"cflshid_21950\"></span>flussi </div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21951\">finanziari futuri non sono state rettificate.</div><div class=\"t m0 x3 h6 y3 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_21960\"><span id=\"cflshid_21961\">Il <span class=\"_ _3\" id=\"cflshid_21962\"></span>tasso <span class=\"_ _3\" id=\"cflshid_21963\"></span>di <span class=\"_ _0\" id=\"cflshid_21964\"></span>sconto utilizzato <span class=\"_ _0\" id=\"cflshid_21965\"></span>ai fini <span class=\"_ _0\" id=\"cflshid_21966\"></span>del <span class=\"_ _3\" id=\"cflshid_21967\"></span>test <span class=\"_ _3\" id=\"cflshid_21968\"></span>di <span class=\"_ _3\" id=\"cflshid_21969\"></span></span><span class=\"ffd\" id=\"cflshid_21970\"><span id=\"cflshid_21971\">impairment</span><span class=\"ff1 ws88\" id=\"cflshid_21972\"> della CGU OOO Brunello Cucinelli RUS \u00e8 stato determinato </span></span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 lsc ws8e\" id=\"cflshid_21973\"><span id=\"cflshid_21974\">pari a 17,6% per il periodo di previsione esplicita e pari a 12,6% per l\u2019attualizzazione del </span><span class=\"fff ws4b\" id=\"cflshid_21975\"><span id=\"cflshid_21976\">T<span class=\"_ _1\" id=\"cflshid_21977\"></span>erminal <span class=\"_ _3\" id=\"cflshid_21978\"></span>V<span class=\"_ _1\" id=\"cflshid_21979\"></span>alue</span><span class=\"ff1 ws8e\" id=\"cflshid_21980\"> per allinearlo </span></span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 lsc ws0\" id=\"cflshid_21981\">alle prospettive di lungo termine della CGU, una volta superata la situazione di massima volatilit\u00e0 attuale.</div><div class=\"t m0 x3 h6 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21982\"><span id=\"cflshid_21983\">T<span class=\"_ _2\" id=\"cflshid_21984\"></span>ali <span class=\"_ _c\" id=\"cflshid_21985\"></span>tassi <span class=\"_ _a\" id=\"cflshid_21986\"></span>di <span class=\"_ _c\" id=\"cflshid_21987\"></span>sconto, <span class=\"_ _a\" id=\"cflshid_21988\"></span>al <span class=\"_ _a\" id=\"cflshid_21989\"></span>netto <span class=\"_ _c\" id=\"cflshid_21990\"></span>dell\u2019effetto <span class=\"_ _a\" id=\"cflshid_21991\"></span>fiscale, <span class=\"_ _a\" id=\"cflshid_21992\"></span>sono <span class=\"_ _c\" id=\"cflshid_21993\"></span>stati <span class=\"_ _a\" id=\"cflshid_21994\"></span>ritenuti <span class=\"_ _a\" id=\"cflshid_21995\"></span>adeguati <span class=\"_ _c\" id=\"cflshid_21996\"></span>a <span class=\"_ _a\" id=\"cflshid_21997\"></span>riflettere <span class=\"_ _a\" id=\"cflshid_21998\"></span>il <span class=\"_ _c\" id=\"cflshid_21999\"></span>costo <span class=\"_ _a\" id=\"cflshid_22000\"></span>del <span class=\"_ _a\" id=\"cflshid_22001\"></span>denaro <span class=\"_ _c\" id=\"cflshid_22002\"></span>ed <span class=\"_ _a\" id=\"cflshid_22003\"></span>il <span class=\"_ _a\" id=\"cflshid_22004\"></span>ri</span><span class=\"ff1\" id=\"cflshid_22005\">-</span></div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22006\">schio specifico connesso all\u2019attivit\u00e0 operativa, anche tenendo conto del rischio paese.</div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22007\">Per le finalit\u00e0 del test, in continuit\u00e0 con i precedenti esercizi, \u00e8 stata considerata una struttura \u201cfull equity\u201d.  </div><span id=\"cflshid_22009\">Effetti dell\u2019</span><span id=\"cflshid_22011\">impairment test</span> alla data di riferimento <div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_22013\"><span id=\"cflshid_22014\">Sulla base degli esiti del test d\u2019</span><span class=\"ffd ws0\" id=\"cflshid_22015\">impairment</span><span id=\"cflshid_22016\"> svolto al 31 dicembre 2023 nel presente bilancio \u00e8 stato parzialmente </span></div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 wse1\" id=\"cflshid_22017\">svalutato il valore del Diritto d\u2019uso su immobili iscritti dalla controllata OOO Brunello Cucinelli RUS, per un </div>valore complessivo pari ad Euro 7.500 migliaia.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24734": {
   "value": "<div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_21389\"><span id=\"cflshid_21390\">6<span class=\"_ _0\" id=\"cflshid_21391\"></span>.1<span class=\"_ _0\" id=\"cflshid_21392\"></span> PERDIT<span class=\"_ _0\" id=\"cflshid_21393\"></span>A<span class=\"_ _2\" id=\"cflshid_21394\"></span> DI V<span class=\"_ _fb\" id=\"cflshid_21395\"></span>ALORE DELLE<span class=\"_ _0\" id=\"cflshid_21396\"></span>\u00a0<span class=\"_ _3\" id=\"cflshid_21397\"></span>A<span class=\"_ _1\" id=\"cflshid_21398\"></span>TTIVIT\u00c0 (<span class=\"_ _0\" id=\"cflshid_21399\"></span></span><span class=\"fff ws90\" id=\"cflshid_21400\"><span id=\"cflshid_21401\">IMP<span class=\"_ _1\" id=\"cflshid_21402\"></span>AIRMENT</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_21403\">)</span></span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws88\" id=\"cflshid_21404\">Ad ogni chiusura di bilancio, il Gruppo, come previsto dalla IAS 36 e dalle procedure interne, valuta l\u2019esistenza di </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_21405\">indicatori di perdita di valore delle <span class=\"_ _0\" id=\"cflshid_21406\"></span>Attivit\u00e0 non correnti (Euro 853,5 milioni al 31 dicembre 2023) ed in particolare:</div><div class=\"t m0 x31 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21407\"><span id=\"cflshid_21408\">\u00a0<span class=\"_ _45\" id=\"cflshid_21409\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21410\">\u00a0</span><span class=\"wsa0\" id=\"cflshid_21411\">Diritto d\u2019uso (Euro 501,1 milioni al 31 dicembre 2023), che ricomprendono anche gli indennizzi pagati al </span></div><div class=\"t m0 x32 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21412\">conduttore secondo <span class=\"_ _0\" id=\"cflshid_21413\"></span>la prassi di <span class=\"_ _0\" id=\"cflshid_21414\"></span>settore al fine <span class=\"_ _3\" id=\"cflshid_21415\"></span>di subentrare <span class=\"_ _0\" id=\"cflshid_21416\"></span>in un contratto <span class=\"_ _3\" id=\"cflshid_21417\"></span>di locazione <span class=\"_ _0\" id=\"cflshid_21418\"></span>di un negozio <span class=\"_ _0\" id=\"cflshid_21419\"></span>situato in </div><div class=\"t m0 x32 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21420\">posizione strategica (c.d. Key Money);</div><div class=\"t m0 x31 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21421\"><span id=\"cflshid_21422\">\u00a0<span class=\"_ _45\" id=\"cflshid_21423\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21424\">\u00a0</span><span id=\"cflshid_21425\">Attivit\u00e0 immateriali (Euro 13,8 milioni al 31 dicembre 2023);</span></div><div class=\"t m0 x31 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21426\"><span id=\"cflshid_21427\">\u00a0<span class=\"_ _45\" id=\"cflshid_21428\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21429\">\u00a0</span><span id=\"cflshid_21430\">Immobili, impianti e macchinari (Euro 213,0 milioni al 31 dicembre 2023);</span></div><div class=\"t m0 x31 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21431\"><span id=\"cflshid_21432\">\u00a0<span class=\"_ _45\" id=\"cflshid_21433\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21434\">\u00a0</span><span id=\"cflshid_21435\">Investimenti immobiliari (Euro 10,1 milioni al 31 dicembre 2023)</span></div><div class=\"t m0 x31 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21436\"><span id=\"cflshid_21437\">\u00a0<span class=\"_ _45\" id=\"cflshid_21438\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21439\">\u00a0</span><span class=\"ff6\" id=\"cflshid_21440\">Altre attivit\u00e0 finanziarie non correnti (Euro 32,5 milioni al 31dicembre 2023).</span></div><div class=\"t m0 x3 h9 y59 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21441\"><span id=\"cflshid_21442\">Struttura dell\u2019</span><span class=\"ff8\" id=\"cflshid_21443\"><span id=\"cflshid_21444\">Impairment T<span class=\"_ _2\" id=\"cflshid_21445\"></span>est</span><span class=\"ff3\" id=\"cflshid_21446\">\u00a0\u00a0</span></span></div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 lse ws6d\" id=\"cflshid_21447\"><span id=\"cflshid_21448\">L\u2019<span class=\"_ _d\" id=\"cflshid_21449\"></span></span><span class=\"ffd ls0 ws56\" id=\"cflshid_21450\"><span id=\"cflshid_21451\">Impairment test</span><span class=\"ff6 ws0\" id=\"cflshid_21452\">\u00a0<span class=\"_ _d\" id=\"cflshid_21453\"></span>muove, <span class=\"_ _c\" id=\"cflshid_21454\"></span>innanzitutto, <span class=\"_ _d\" id=\"cflshid_21455\"></span>dall\u2019identificazione <span class=\"_ _c\" id=\"cflshid_21456\"></span>dell\u2019Unit\u00e0 <span class=\"_ _d\" id=\"cflshid_21457\"></span>Generatrice <span class=\"_ _c\" id=\"cflshid_21458\"></span>di <span class=\"_ _d\" id=\"cflshid_21459\"></span>Flussi <span class=\"_ _c\" id=\"cflshid_21460\"></span>Finanziari <span class=\"_ _d\" id=\"cflshid_21461\"></span>(CGU) <span class=\"_ _c\" id=\"cflshid_21462\"></span>o </span></span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21463\">dell\u2019insieme <span class=\"_ _0\" id=\"cflshid_21464\"></span>di CGU <span class=\"_ _0\" id=\"cflshid_21465\"></span>al <span class=\"_ _3\" id=\"cflshid_21466\"></span>quale <span class=\"_ _3\" id=\"cflshid_21467\"></span>allocare <span class=\"_ _0\" id=\"cflshid_21468\"></span>l\u2019avviamento, le <span class=\"_ _0\" id=\"cflshid_21469\"></span>attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_21470\"></span>materiali <span class=\"_ _0\" id=\"cflshid_21471\"></span>e le <span class=\"_ _0\" id=\"cflshid_21472\"></span>attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_21473\"></span>immateriali <span class=\"_ _3\" id=\"cflshid_21474\"></span>a <span class=\"_ _0\" id=\"cflshid_21475\"></span>vita utile <span class=\"_ _0\" id=\"cflshid_21476\"></span>definita </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws48\" id=\"cflshid_21477\">del Gruppo. T<span class=\"_ _2\" id=\"cflshid_21478\"></span>ale valutazione \u00e8 complessa e richiede l\u2019applicazione di giudizio tecnico-professionale da parte della </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_21479\">Direzione. T<span class=\"_ _2\" id=\"cflshid_21480\"></span>enendo conto della struttura organizzativa e della tipologia di business, del modo in cui la Direzione </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 wsbd\" id=\"cflshid_21481\">aziendale controlla l\u2019operativit\u00e0 della Societ\u00e0 e del Gruppo, e prende decisioni in merito a mantenere operativi </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21482\">o <span class=\"_ _c\" id=\"cflshid_21483\"></span>dismettere <span class=\"_ _d\" id=\"cflshid_21484\"></span>i <span class=\"_ _c\" id=\"cflshid_21485\"></span>beni <span class=\"_ _d\" id=\"cflshid_21486\"></span>o <span class=\"_ _c\" id=\"cflshid_21487\"></span>l\u2019insieme <span class=\"_ _d\" id=\"cflshid_21488\"></span>di <span class=\"_ _d\" id=\"cflshid_21489\"></span>beni <span class=\"_ _c\" id=\"cflshid_21490\"></span>e <span class=\"_ _d\" id=\"cflshid_21491\"></span>servizi <span class=\"_ _c\" id=\"cflshid_21492\"></span>che <span class=\"_ _d\" id=\"cflshid_21493\"></span>generano <span class=\"_ _d\" id=\"cflshid_21494\"></span>benefici <span class=\"_ _c\" id=\"cflshid_21495\"></span>economici, <span class=\"_ _d\" id=\"cflshid_21496\"></span>la <span class=\"_ _c\" id=\"cflshid_21497\"></span>Direzione, <span class=\"_ _d\" id=\"cflshid_21498\"></span>in <span class=\"_ _d\" id=\"cflshid_21499\"></span>linea <span class=\"_ _c\" id=\"cflshid_21500\"></span>con <span class=\"_ _d\" id=\"cflshid_21501\"></span>gli </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws56\" id=\"cflshid_21502\">esercizi precedenti ed in assenza di cambiamenti di natura or<span class=\"_ _3\" id=\"cflshid_21503\"></span>ganizzativa e/o di struttura a livello di Gruppo, ha </div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21504\">identificato <span class=\"_ _3\" id=\"cflshid_21505\"></span>quale <span class=\"_ _3\" id=\"cflshid_21506\"></span>pi\u00f9 <span class=\"_ _3\" id=\"cflshid_21507\"></span>piccolo <span class=\"_ _3\" id=\"cflshid_21508\"></span>gruppo di <span class=\"_ _0\" id=\"cflshid_21509\"></span>attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_21510\"></span>capace <span class=\"_ _3\" id=\"cflshid_21511\"></span>di generare <span class=\"_ _0\" id=\"cflshid_21512\"></span>flussi <span class=\"_ _3\" id=\"cflshid_21513\"></span>di <span class=\"_ _3\" id=\"cflshid_21514\"></span>cassa lar<span class=\"_ _0\" id=\"cflshid_21515\"></span>gamente indipendenti <span class=\"_ _0\" id=\"cflshid_21516\"></span>da quelli </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws7d\" id=\"cflshid_21517\"><span id=\"cflshid_21518\">generati da altre attivit\u00e0 o gruppi di attivit\u00e0, le singole </span><span class=\"ffd\" id=\"cflshid_21519\">legal entities</span><span id=\"cflshid_21520\"> controllate dal Gruppo ovvero l\u2019insieme di beni </span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21521\"><span id=\"cflshid_21522\">di pertinenza delle singole </span><span class=\"ffd\" id=\"cflshid_21523\">legal entities</span><span id=\"cflshid_21524\"> controllate dal Gruppo.</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws44\" id=\"cflshid_21525\"><span id=\"cflshid_21526\">Il Gruppo, in accordo alla procedura di </span><span class=\"ffd ws0\" id=\"cflshid_21527\"><span id=\"cflshid_21528\">impairment</span><span class=\"ff6\" id=\"cflshid_21529\">, ha effettuato un\u2019analisi volta <span class=\"_ _3\" id=\"cflshid_21530\"></span>a valutare la recuperabilit\u00e0 delle </span></span></div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 wsbb\" id=\"cflshid_21531\">attivit\u00e0 per diritto d\u2019uso e delle attivit\u00e0 immateriali e materiali attribuibili alle singole CGU che hanno evidenziato </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21532\"><span id=\"cflshid_21533\">indicatori di </span><span class=\"ffd\" id=\"cflshid_21534\">impairment</span><span id=\"cflshid_21535\"> al 31 dicembre 2023. </span></div><div class=\"t m0 x3 h6 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21536\"><span id=\"cflshid_21537\">Al 31 dicembre 2023 <span class=\"_ _3\" id=\"cflshid_21538\"></span>il management ha identificato <span class=\"_ _3\" id=\"cflshid_21539\"></span></span><span class=\"ffd wsa2\" id=\"cflshid_21540\"><span id=\"cflshid_21541\">impairment indicators</span><span class=\"ff1\" id=\"cflshid_21542\"><span id=\"cflshid_21543\"> esclusivamente per la CGU OOO Bru</span><span class=\"ws0\" id=\"cflshid_21544\">-</span></span></span></div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21545\">nello Cucinelli RUS.</div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21546\">Il <span class=\"_ _0\" id=\"cflshid_21547\"></span>management ritiene <span class=\"_ _0\" id=\"cflshid_21548\"></span>che <span class=\"_ _3\" id=\"cflshid_21549\"></span>le <span class=\"_ _3\" id=\"cflshid_21550\"></span>attivit\u00e0 <span class=\"_ _3\" id=\"cflshid_21551\"></span>rappresentate <span class=\"_ _3\" id=\"cflshid_21552\"></span>dai <span class=\"_ _0\" id=\"cflshid_21553\"></span>diritti d\u2019uso <span class=\"_ _0\" id=\"cflshid_21554\"></span>non rappresentino <span class=\"_ _0\" id=\"cflshid_21555\"></span>asset <span class=\"_ _0\" id=\"cflshid_21556\"></span>capaci di <span class=\"_ _0\" id=\"cflshid_21557\"></span>generare <span class=\"_ _3\" id=\"cflshid_21558\"></span>flussi </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21559\">finanziari <span class=\"_ _0\" id=\"cflshid_21560\"></span>in <span class=\"_ _3\" id=\"cflshid_21561\"></span>entrata <span class=\"_ _0\" id=\"cflshid_21562\"></span>ampiamente <span class=\"_ _3\" id=\"cflshid_21563\"></span>indipendenti <span class=\"_ _0\" id=\"cflshid_21564\"></span>da <span class=\"_ _3\" id=\"cflshid_21565\"></span>quelli <span class=\"_ _0\" id=\"cflshid_21566\"></span>derivanti <span class=\"_ _0\" id=\"cflshid_21567\"></span>da altre <span class=\"_ _0\" id=\"cflshid_21568\"></span>attivit\u00e0 <span class=\"_ _0\" id=\"cflshid_21569\"></span>o <span class=\"_ _0\" id=\"cflshid_21570\"></span>gruppi <span class=\"_ _3\" id=\"cflshid_21571\"></span>di <span class=\"_ _0\" id=\"cflshid_21572\"></span>attivit\u00e0. <span class=\"_ _3\" id=\"cflshid_21573\"></span>Pertanto, <span class=\"_ _0\" id=\"cflshid_21574\"></span>come </div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21575\">previsto dai paragrafi 22 e 66 dello IAS 36, la <span class=\"_ _3\" id=\"cflshid_21576\"></span>determinazione del valore recuperabile ai fini della realizzazione di </div><div class=\"t m0 x3 h6 y6c ffd fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_21577\"><span id=\"cflshid_21578\">impairment test</span><span class=\"ff1\" id=\"cflshid_21579\"> in presenza di </span><span id=\"cflshid_21580\">impairment indicators</span><span class=\"ff6 ws0\" id=\"cflshid_21581\">, viene <span class=\"_ _a\" id=\"cflshid_21582\"></span>effettuata a livello <span class=\"_ _a\" id=\"cflshid_21583\"></span>della pi\u00f9 <span class=\"_ _a\" id=\"cflshid_21584\"></span>piccola unit\u00e0 <span class=\"_ _a\" id=\"cflshid_21585\"></span>generatrice </span></div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21586\"><span id=\"cflshid_21587\">di <span class=\"_ _c\" id=\"cflshid_21588\"></span>flussi <span class=\"_ _c\" id=\"cflshid_21589\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_21590\"></span>alla <span class=\"_ _d\" id=\"cflshid_21591\"></span>quale <span class=\"_ _c\" id=\"cflshid_21592\"></span>l\u2019attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_21593\"></span>appartiene <span class=\"_ _c\" id=\"cflshid_21594\"></span>(ovvero <span class=\"_ _d\" id=\"cflshid_21595\"></span>della <span class=\"_ _c\" id=\"cflshid_21596\"></span>singola <span class=\"_ _c\" id=\"cflshid_21597\"></span></span><span class=\"fff\" id=\"cflshid_21598\">Cash <span class=\"_ _c\" id=\"cflshid_21599\"></span>Generating <span class=\"_ _d\" id=\"cflshid_21600\"></span>Unit</span><span id=\"cflshid_21601\">\u00a0<span class=\"_ _c\" id=\"cflshid_21602\"></span>\u2013 <span class=\"_ _c\" id=\"cflshid_21603\"></span>CGU). <span class=\"_ _d\" id=\"cflshid_21604\"></span>I <span class=\"_ _c\" id=\"cflshid_21605\"></span>\u201cdiritti </span></div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21606\"><span id=\"cflshid_21607\">d\u2019uso\u201d <span class=\"_ _c\" id=\"cflshid_21608\"></span>di <span class=\"_ _c\" id=\"cflshid_21609\"></span>ogni <span class=\"_ _c\" id=\"cflshid_21610\"></span>singola <span class=\"_ _c\" id=\"cflshid_21611\"></span>CGU <span class=\"_ _c\" id=\"cflshid_21612\"></span>vengono <span class=\"_ _c\" id=\"cflshid_21613\"></span>sottoposti <span class=\"_ _c\" id=\"cflshid_21614\"></span>ad <span class=\"_ _c\" id=\"cflshid_21615\"></span></span><span class=\"ffd ws9f\" id=\"cflshid_21616\"><span id=\"cflshid_21617\">impairment test</span><span class=\"ff1\" id=\"cflshid_21618\"> in presenza di </span><span id=\"cflshid_21619\">triggering event</span><span class=\"ff1\" id=\"cflshid_21620\"> (in capo alla </span></span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21621\">singola CGU).</div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21622\">Le principali ipotesi utilizzate per il calcolo del valore recuperabile riguardano:</div><div class=\"t m0 x31 h6 y112 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21623\"><span id=\"cflshid_21624\">\u00a0<span class=\"_ _45\" id=\"cflshid_21625\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21626\">\u00a0</span><span class=\"ff6\" id=\"cflshid_21627\">la stima dei flussi operativi futuri;</span></div>\u2013<span class=\"_ _46\" id=\"cflshid_21639\">\u00a0</span><span id=\"cflshid_21640\">il tasso di sconto (</span><span class=\"fff\" id=\"cflshid_21641\"><span id=\"cflshid_21642\">W<span class=\"_ _2\" id=\"cflshid_21643\"></span>eighted A<span class=\"_ _2\" id=\"cflshid_21644\"></span>verage Cost of Capital</span><span class=\"ff6\" id=\"cflshid_21645\">, W<span class=\"_ _1\" id=\"cflshid_21646\"></span>ACC);</span></span><div class=\"t m0 x31 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21647\"><span id=\"cflshid_21648\">\u00a0<span class=\"_ _45\" id=\"cflshid_21649\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21650\">\u00a0</span><span class=\"ff6\" id=\"cflshid_21651\">il tasso di crescita \u201cg\u201d nominale di lungo periodo;</span></div><div class=\"t m0 x31 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21652\"><span id=\"cflshid_21653\">\u00a0<span class=\"_ _45\" id=\"cflshid_21654\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_21655\">\u00a0</span><span id=\"cflshid_21656\">il </span><span class=\"ffd\" id=\"cflshid_21657\">terminal value</span><span id=\"cflshid_21658\">.</span></div><div class=\"t m0 x3 h6 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21659\"><span id=\"cflshid_21660\">Per <span class=\"_ _a\" id=\"cflshid_21661\"></span>la <span class=\"_ _c\" id=\"cflshid_21662\"></span>CGU <span class=\"_ _c\" id=\"cflshid_21663\"></span>per <span class=\"_ _c\" id=\"cflshid_21664\"></span>la <span class=\"_ _c\" id=\"cflshid_21665\"></span>quale <span class=\"_ _c\" id=\"cflshid_21666\"></span>il <span class=\"_ _c\" id=\"cflshid_21667\"></span>management <span class=\"_ _c\" id=\"cflshid_21668\"></span>ha <span class=\"_ _a\" id=\"cflshid_21669\"></span>identificato <span class=\"_ _c\" id=\"cflshid_21670\"></span></span><span class=\"ffd ws9e\" id=\"cflshid_21671\"><span id=\"cflshid_21672\">impairment indicators </span><span class=\"ff1\" id=\"cflshid_21673\">al 31 dicembre 2023, il test d\u2019</span><span class=\"ws0\" id=\"cflshid_21674\">im-</span></span></div><div class=\"t m0 x3 h6 y73 ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21675\"><span id=\"cflshid_21676\">pairment</span><span class=\"ff1 ws8a\" id=\"cflshid_21677\"> \u00e8 svolto confrontando il valore contabile netto della CGU (inteso come Capitale Investito Netto \u2013 </span><span class=\"fff\" id=\"cflshid_21678\">Net </span></div><div class=\"t m0 x3 h7 y4e fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21679\"><span id=\"cflshid_21680\">Invested Capital</span><span class=\"ff6\" id=\"cflshid_21681\"> - nella CGU) con il valore recuperabile <span class=\"_ _3\" id=\"cflshid_21682\"></span>(inteso, come previsto dai paragrafi 18 e 74 del principio </span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 wsba\" id=\"cflshid_21683\"><span id=\"cflshid_21684\">contabile internazionale IAS 36, come il maggiore tra </span><span class=\"ffd\" id=\"cflshid_21685\">fair value</span><span id=\"cflshid_21686\"> dedotti i costi di vendita e </span><span class=\"ffd\" id=\"cflshid_21687\">value in use</span><span id=\"cflshid_21688\">). Per la </span></div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_21689\"><span id=\"cflshid_21690\">stima del </span><span class=\"ffd\" id=\"cflshid_21691\"><span id=\"cflshid_21692\">value in use</span><span class=\"ff6 ws0\" id=\"cflshid_21693\"><span id=\"cflshid_21694\"> \u00e8 <span class=\"_ _a\" id=\"cflshid_21695\"></span>stato utilizzato <span class=\"_ _a\" id=\"cflshid_21696\"></span>un <span class=\"_ _a\" id=\"cflshid_21697\"></span>modello basato <span class=\"_ _a\" id=\"cflshid_21698\"></span>sull\u2019attualizzazione dei <span class=\"_ _a\" id=\"cflshid_21699\"></span>flussi di <span class=\"_ _a\" id=\"cflshid_21700\"></span>cassa futuri <span class=\"_ _a\" id=\"cflshid_21701\"></span>attesi <span class=\"_ _a\" id=\"cflshid_21702\"></span>(</span><span class=\"ffd\" id=\"cflshid_21703\">Di-</span></span></span></div><div class=\"t m0 x3 h6 y74 fff fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21704\"><span id=\"cflshid_21705\">scounted Cash Flow</span><span class=\"ff1 ws6a\" id=\"cflshid_21706\"><span id=\"cflshid_21707\"> \u2013 DCF) generati dalla CGU. Il Capitale Investito Netto nella CGU (</span><span class=\"ffd\" id=\"cflshid_21708\">legal entity</span><span id=\"cflshid_21709\">) utilizzato ai </span></span></div><div class=\"t m0 x3 h6 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21710\"><span id=\"cflshid_21711\">fini del <span class=\"_ _3\" id=\"cflshid_21712\"></span>test d\u2019</span><span class=\"ffd\" id=\"cflshid_21713\"><span id=\"cflshid_21714\">impairment</span><span class=\"ff1 wsbc\" id=\"cflshid_21715\">, in linea con quanto previsto dal paragrafo 75 del principio contabile internazionale IAS </span></span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21716\">36, \u00e8 stato opportunamente rettificato al fine di renderlo coerente con il valore recuperabile.</div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21717\"><span id=\"cflshid_21718\">I </span><span class=\"_ _4\" id=\"cflshid_21719\">\u00a0</span><span id=\"cflshid_21720\">flussi </span><span class=\"_ _4\" id=\"cflshid_21721\">\u00a0</span><span id=\"cflshid_21722\">di </span><span class=\"_ _4\" id=\"cflshid_21723\">\u00a0</span><span id=\"cflshid_21724\">cassa </span><span class=\"_ _4\" id=\"cflshid_21725\">\u00a0</span><span id=\"cflshid_21726\">utilizzati </span><span class=\"_ _4\" id=\"cflshid_21727\">\u00a0</span><span id=\"cflshid_21728\">per </span><span class=\"_ _4\" id=\"cflshid_21729\">\u00a0</span><span id=\"cflshid_21730\">la </span><span class=\"_ _4\" id=\"cflshid_21731\">\u00a0</span><span id=\"cflshid_21732\">determinazione <span class=\"_ _4\" id=\"cflshid_21733\"></span>del <span class=\"_ _4\" id=\"cflshid_21734\"></span>valore <span class=\"_ _4\" id=\"cflshid_21735\"></span>d\u2019uso <span class=\"_ _d\" id=\"cflshid_21736\"></span>sono </span><span class=\"_ _4\" id=\"cflshid_21737\">\u00a0</span><span id=\"cflshid_21738\">basati </span><span class=\"_ _4\" id=\"cflshid_21739\">\u00a0</span><span id=\"cflshid_21740\">sui </span><span class=\"_ _4\" id=\"cflshid_21741\">\u00a0</span><span id=\"cflshid_21742\">pi\u00f9 </span><span class=\"_ _4\" id=\"cflshid_21743\">\u00a0</span><span id=\"cflshid_21744\">recenti </span><span class=\"_ _4\" id=\"cflshid_21745\">\u00a0</span><span id=\"cflshid_21746\">budget/previsioni </span></div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_21747\">approvati dalla direzione aziendale e non comprendono, come previsto dal paragrafo 33 punto b dello IAS 36, le </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21748\">proiezioni di <span class=\"_ _0\" id=\"cflshid_21749\"></span>eventuali flussi in <span class=\"_ _0\" id=\"cflshid_21750\"></span>entrata o in <span class=\"_ _0\" id=\"cflshid_21751\"></span>uscita che si <span class=\"_ _0\" id=\"cflshid_21752\"></span>stima derivino da <span class=\"_ _0\" id=\"cflshid_21753\"></span>future ristrutturazioni o <span class=\"_ _0\" id=\"cflshid_21754\"></span>miglioramenti o </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_21755\">ottimizzazioni dell\u2019andamento dell\u2019attivit\u00e0. In particolare, il periodo di previsione esplicita per la CGU sottoposta </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21756\"><span id=\"cflshid_21757\">ad </span><span class=\"ffd ws4c\" id=\"cflshid_21758\"><span id=\"cflshid_21759\">impariment test </span><span class=\"ff1\" id=\"cflshid_21760\">al 31 dicembre 2023 \u00e8 pari a cinque anni, in linea con le </span><span id=\"cflshid_21761\">best practices</span><span class=\"ff1\" id=\"cflshid_21762\"> del settore e con quanto </span></span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21763\">previsto dai principi contabili internazionali.</div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21764\">Le <span class=\"_ _a\" id=\"cflshid_21765\"></span>proiezioni <span class=\"_ _c\" id=\"cflshid_21766\"></span>dei <span class=\"_ _a\" id=\"cflshid_21767\"></span>flussi <span class=\"_ _c\" id=\"cflshid_21768\"></span>di <span class=\"_ _a\" id=\"cflshid_21769\"></span>cassa <span class=\"_ _c\" id=\"cflshid_21770\"></span>operativi <span class=\"_ _a\" id=\"cflshid_21771\"></span>utilizzate <span class=\"_ _c\" id=\"cflshid_21772\"></span>ai <span class=\"_ _a\" id=\"cflshid_21773\"></span>fini <span class=\"_ _c\" id=\"cflshid_21774\"></span>delle <span class=\"_ _c\" id=\"cflshid_21775\"></span>valutazioni <span class=\"_ _a\" id=\"cflshid_21776\"></span>di <span class=\"_ _c\" id=\"cflshid_21777\"></span>valore <span class=\"_ _a\" id=\"cflshid_21778\"></span>si <span class=\"_ _c\" id=\"cflshid_21779\"></span>basano <span class=\"_ _a\" id=\"cflshid_21780\"></span>su <span class=\"_ _c\" id=\"cflshid_21781\"></span>budget <span class=\"_ _a\" id=\"cflshid_21782\"></span>e <span class=\"_ _c\" id=\"cflshid_21783\"></span>piani </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws49\" id=\"cflshid_21784\"><span id=\"cflshid_21785\">sottoposti all\u2019approvazione del Consiglio di <span class=\"_ _0\" id=\"cflshid_21786\"></span>Amministrazione in data 13 dicembre 2023 e sono state elaborate sul</span><span class=\"ws0\" id=\"cflshid_21787\">-</span></div><div class=\"t m0 x3 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21788\">la <span class=\"_ _a\" id=\"cflshid_21789\"></span>base <span class=\"_ _a\" id=\"cflshid_21790\"></span>delle <span class=\"_ _c\" id=\"cflshid_21791\"></span>pi\u00f9 <span class=\"_ _a\" id=\"cflshid_21792\"></span>recenti <span class=\"_ _a\" id=\"cflshid_21793\"></span>previsioni <span class=\"_ _c\" id=\"cflshid_21794\"></span>economiche-finanziarie <span class=\"_ _a\" id=\"cflshid_21795\"></span>disponibili <span class=\"_ _a\" id=\"cflshid_21796\"></span>e <span class=\"_ _c\" id=\"cflshid_21797\"></span>sulle <span class=\"_ _a\" id=\"cflshid_21798\"></span>aspettative <span class=\"_ _a\" id=\"cflshid_21799\"></span>della <span class=\"_ _c\" id=\"cflshid_21800\"></span>Direzione <span class=\"_ _a\" id=\"cflshid_21801\"></span>relative </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_21802\"><span id=\"cflshid_21803\">all\u2019andamento dei mercati in cui operano le societ\u00e0 controllate. T<span class=\"_ _2\" id=\"cflshid_21804\"></span>ale valutazione \u00e8 complessa e richiede l\u2019applica</span><span class=\"ws0\" id=\"cflshid_21805\">-</span></div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 wsc7\" id=\"cflshid_21806\">zione di giudizio tecnico-professionale da parte della Direzione, in particolare, nella previsione della redditivit\u00e0 </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws99\" id=\"cflshid_21807\"><span id=\"cflshid_21808\">attesa delle CGU (e monitorati a livello di </span><span class=\"ffd\" id=\"cflshid_21809\"><span id=\"cflshid_21810\">legal entity</span><span class=\"ff6 ws0\" id=\"cflshid_21811\">), che a sua volta \u00e8 influenzata dalla previsione di visite e di </span></span></div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_21812\">spesa dei clienti nei mercati locali, oltre che dalle assunzioni alla base del calcolo del tasso di sconto e del valore </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21813\">terminale.</div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21814\">AI <span class=\"_ _c\" id=\"cflshid_21815\"></span>fini <span class=\"_ _d\" id=\"cflshid_21816\"></span>della <span class=\"_ _d\" id=\"cflshid_21817\"></span>determinazione <span class=\"_ _d\" id=\"cflshid_21818\"></span>del <span class=\"_ _d\" id=\"cflshid_21819\"></span>valore <span class=\"_ _d\" id=\"cflshid_21820\"></span>d\u2019uso <span class=\"_ _d\" id=\"cflshid_21821\"></span>della <span class=\"_ _d\" id=\"cflshid_21822\"></span>CGU <span class=\"_ _d\" id=\"cflshid_21823\"></span>OOO <span class=\"_ _d\" id=\"cflshid_21824\"></span>Brunello <span class=\"_ _d\" id=\"cflshid_21825\"></span>Cucinelli <span class=\"_ _d\" id=\"cflshid_21826\"></span>RUS, <span class=\"_ _d\" id=\"cflshid_21827\"></span>facciamo <span class=\"_ _d\" id=\"cflshid_21828\"></span>presente <span class=\"_ _d\" id=\"cflshid_21829\"></span>che </div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21830\">nella definizione delle principali assunzioni alla <span class=\"_ _3\" id=\"cflshid_21831\"></span>base dell\u2019aggiornamento dei dati prospettici \u2013 coerentemente con </div><div class=\"t m0 x3 h6 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21832\"><span id=\"cflshid_21833\">quanto gi\u00e0 fatto per l\u2019effettuazione del <span class=\"_ _3\" id=\"cflshid_21834\"></span>test di </span><span class=\"ffd\" id=\"cflshid_21835\"><span id=\"cflshid_21836\">impairment</span><span class=\"ff1 ws44\" id=\"cflshid_21837\"> al 31 dicembre 2022 \u2013 sono stati incorporati elementi di </span></span></div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21838\">prudenza <span class=\"_ _3\" id=\"cflshid_21839\"></span>con <span class=\"_ _3\" id=\"cflshid_21840\"></span>riferimento <span class=\"_ _3\" id=\"cflshid_21841\"></span>alla <span class=\"_ _3\" id=\"cflshid_21842\"></span>stima delle <span class=\"_ _0\" id=\"cflshid_21843\"></span>componenti <span class=\"_ _3\" id=\"cflshid_21844\"></span>economiche per <span class=\"_ _0\" id=\"cflshid_21845\"></span>tenere <span class=\"_ _3\" id=\"cflshid_21846\"></span>conto <span class=\"_ _3\" id=\"cflshid_21847\"></span>dell\u2019impatto del <span class=\"_ _0\" id=\"cflshid_21848\"></span>conflitto, <span class=\"_ _3\" id=\"cflshid_21849\"></span>delle </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_21850\"><span id=\"cflshid_21851\">sanzioni in essere e della possibile ripresa delle attivit\u00e0 commerciali nel territorio domestico, come da raccoman</span><span class=\"ws0\" id=\"cflshid_21852\">-</span></div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21853\">dazioni ESMA<span class=\"_ _0\" id=\"cflshid_21854\"></span> e OIV<span class=\"_ _fb\" id=\"cflshid_21855\"></span>.</div><div class=\"t m0 x3 h6 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21856\"><span id=\"cflshid_21857\">Il valore attuale dei <span class=\"_ _a\" id=\"cflshid_21858\"></span>flussi di cassa <span class=\"_ _a\" id=\"cflshid_21859\"></span>per gli anni <span class=\"_ _a\" id=\"cflshid_21860\"></span>esplicitati nei vari piani <span class=\"_ _a\" id=\"cflshid_21861\"></span>\u00e8 stato integrato dal <span class=\"_ _a\" id=\"cflshid_21862\"></span></span><span class=\"fff\" id=\"cflshid_21863\"><span id=\"cflshid_21864\">T<span class=\"_ _2\" id=\"cflshid_21865\"></span>erminal V<span class=\"_ _1\" id=\"cflshid_21866\"></span>alue</span><span class=\"ff1 wsbe\" id=\"cflshid_21867\"><span id=\"cflshid_21868\">, deter</span><span class=\"ws0\" id=\"cflshid_21869\">-</span></span></span></div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21870\">minato <span class=\"_ _3\" id=\"cflshid_21871\"></span>secondo la <span class=\"_ _0\" id=\"cflshid_21872\"></span>metodologia della <span class=\"_ _0\" id=\"cflshid_21873\"></span>rendita perpetua, <span class=\"_ _0\" id=\"cflshid_21874\"></span>ad un <span class=\"_ _3\" id=\"cflshid_21875\"></span>tasso <span class=\"_ _3\" id=\"cflshid_21876\"></span>di crescita <span class=\"_ _0\" id=\"cflshid_21877\"></span>\u201cg\u201d, che <span class=\"_ _0\" id=\"cflshid_21878\"></span>rappresenta il <span class=\"_ _0\" id=\"cflshid_21879\"></span>valore attuale, </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21880\">all\u2019ultimo <span class=\"_ _c\" id=\"cflshid_21881\"></span>anno <span class=\"_ _d\" id=\"cflshid_21882\"></span>di <span class=\"_ _d\" id=\"cflshid_21883\"></span>previsione, <span class=\"_ _d\" id=\"cflshid_21884\"></span>di <span class=\"_ _c\" id=\"cflshid_21885\"></span>tutti <span class=\"_ _d\" id=\"cflshid_21886\"></span>i <span class=\"_ _d\" id=\"cflshid_21887\"></span>flussi <span class=\"_ _d\" id=\"cflshid_21888\"></span>di <span class=\"_ _d\" id=\"cflshid_21889\"></span>cassa <span class=\"_ _c\" id=\"cflshid_21890\"></span>attesi <span class=\"_ _d\" id=\"cflshid_21891\"></span>futuri. <span class=\"_ _d\" id=\"cflshid_21892\"></span>Nella <span class=\"_ _d\" id=\"cflshid_21893\"></span>fattispecie <span class=\"_ _c\" id=\"cflshid_21894\"></span>la <span class=\"_ _d\" id=\"cflshid_21895\"></span>Direzione <span class=\"_ _d\" id=\"cflshid_21896\"></span>ha <span class=\"_ _d\" id=\"cflshid_21897\"></span>considerato </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21898\">un <span class=\"_ _a\" id=\"cflshid_21899\"></span>tasso <span class=\"_ _a\" id=\"cflshid_21900\"></span>medio di <span class=\"_ _a\" id=\"cflshid_21901\"></span>crescita <span class=\"_ _a\" id=\"cflshid_21902\"></span>\u201cg\u201d <span class=\"_ _a\" id=\"cflshid_21903\"></span>pari <span class=\"_ _a\" id=\"cflshid_21904\"></span>a <span class=\"_ _a\" id=\"cflshid_21905\"></span>4,20% <span class=\"_ _a\" id=\"cflshid_21906\"></span>e <span class=\"_ _a\" id=\"cflshid_21907\"></span>corrispondente <span class=\"_ _a\" id=\"cflshid_21908\"></span>al <span class=\"_ _a\" id=\"cflshid_21909\"></span>tasso <span class=\"_ _a\" id=\"cflshid_21910\"></span>di <span class=\"_ _a\" id=\"cflshid_21911\"></span>inflazione <span class=\"_ _a\" id=\"cflshid_21912\"></span>domestica <span class=\"_ _a\" id=\"cflshid_21913\"></span>attesa <span class=\"_ _a\" id=\"cflshid_21914\"></span>fornita <span class=\"_ _a\" id=\"cflshid_21915\"></span>da <span class=\"_ _a\" id=\"cflshid_21916\"></span>un </div><div class=\"t m0 x3 h6 y6b ffd fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21917\"><span id=\"cflshid_21918\">pr<span class=\"_ _0\" id=\"cflshid_21919\"></span>ovider</span><span class=\"ff1\" id=\"cflshid_21920\"> esterno.</span></div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21921\">Ai fini dell\u2019attualizzazione dei flussi finanziari e del valore terminale, la direzione aziendale ha utilizzato un tasso </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_21922\"><span id=\"cflshid_21923\">di attualizzazione pari al </span><span class=\"fff ws0\" id=\"cflshid_21924\"><span id=\"cflshid_21925\">W<span class=\"_ _2\" id=\"cflshid_21926\"></span>eighted A<span class=\"_ _2\" id=\"cflshid_21927\"></span>verage Cost of Capital</span><span class=\"ff6\" id=\"cflshid_21928\"> (W<span class=\"_ _1\" id=\"cflshid_21929\"></span>ACC) che tiene conto, come previsto dal paragrafo </span></span></div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21930\">55 <span class=\"_ _c\" id=\"cflshid_21931\"></span>dello <span class=\"_ _c\" id=\"cflshid_21932\"></span>IAS <span class=\"_ _c\" id=\"cflshid_21933\"></span>36, <span class=\"_ _c\" id=\"cflshid_21934\"></span>del <span class=\"_ _d\" id=\"cflshid_21935\"></span>valore <span class=\"_ _c\" id=\"cflshid_21936\"></span>temporale <span class=\"_ _c\" id=\"cflshid_21937\"></span>del <span class=\"_ _c\" id=\"cflshid_21938\"></span>denaro <span class=\"_ _d\" id=\"cflshid_21939\"></span>e <span class=\"_ _c\" id=\"cflshid_21940\"></span>dei <span class=\"_ _c\" id=\"cflshid_21941\"></span>rischi <span class=\"_ _c\" id=\"cflshid_21942\"></span>specifici <span class=\"_ _c\" id=\"cflshid_21943\"></span>dell\u2019attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_21944\"></span>per <span class=\"_ _c\" id=\"cflshid_21945\"></span>i <span class=\"_ _c\" id=\"cflshid_21946\"></span>quali <span class=\"_ _c\" id=\"cflshid_21947\"></span>le <span class=\"_ _c\" id=\"cflshid_21948\"></span>stime <span class=\"_ _d\" id=\"cflshid_21949\"></span>dei <span class=\"_ _c\" id=\"cflshid_21950\"></span>flussi </div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21951\">finanziari futuri non sono state rettificate.</div><div class=\"t m0 x3 h6 y3 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_21960\"><span id=\"cflshid_21961\">Il <span class=\"_ _3\" id=\"cflshid_21962\"></span>tasso <span class=\"_ _3\" id=\"cflshid_21963\"></span>di <span class=\"_ _0\" id=\"cflshid_21964\"></span>sconto utilizzato <span class=\"_ _0\" id=\"cflshid_21965\"></span>ai fini <span class=\"_ _0\" id=\"cflshid_21966\"></span>del <span class=\"_ _3\" id=\"cflshid_21967\"></span>test <span class=\"_ _3\" id=\"cflshid_21968\"></span>di <span class=\"_ _3\" id=\"cflshid_21969\"></span></span><span class=\"ffd\" id=\"cflshid_21970\"><span id=\"cflshid_21971\">impairment</span><span class=\"ff1 ws88\" id=\"cflshid_21972\"> della CGU OOO Brunello Cucinelli RUS \u00e8 stato determinato </span></span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 lsc ws8e\" id=\"cflshid_21973\"><span id=\"cflshid_21974\">pari a 17,6% per il periodo di previsione esplicita e pari a 12,6% per l\u2019attualizzazione del </span><span class=\"fff ws4b\" id=\"cflshid_21975\"><span id=\"cflshid_21976\">T<span class=\"_ _1\" id=\"cflshid_21977\"></span>erminal <span class=\"_ _3\" id=\"cflshid_21978\"></span>V<span class=\"_ _1\" id=\"cflshid_21979\"></span>alue</span><span class=\"ff1 ws8e\" id=\"cflshid_21980\"> per allinearlo </span></span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 lsc ws0\" id=\"cflshid_21981\">alle prospettive di lungo termine della CGU, una volta superata la situazione di massima volatilit\u00e0 attuale.</div><div class=\"t m0 x3 h6 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_21982\"><span id=\"cflshid_21983\">T<span class=\"_ _2\" id=\"cflshid_21984\"></span>ali <span class=\"_ _c\" id=\"cflshid_21985\"></span>tassi <span class=\"_ _a\" id=\"cflshid_21986\"></span>di <span class=\"_ _c\" id=\"cflshid_21987\"></span>sconto, <span class=\"_ _a\" id=\"cflshid_21988\"></span>al <span class=\"_ _a\" id=\"cflshid_21989\"></span>netto <span class=\"_ _c\" id=\"cflshid_21990\"></span>dell\u2019effetto <span class=\"_ _a\" id=\"cflshid_21991\"></span>fiscale, <span class=\"_ _a\" id=\"cflshid_21992\"></span>sono <span class=\"_ _c\" id=\"cflshid_21993\"></span>stati <span class=\"_ _a\" id=\"cflshid_21994\"></span>ritenuti <span class=\"_ _a\" id=\"cflshid_21995\"></span>adeguati <span class=\"_ _c\" id=\"cflshid_21996\"></span>a <span class=\"_ _a\" id=\"cflshid_21997\"></span>riflettere <span class=\"_ _a\" id=\"cflshid_21998\"></span>il <span class=\"_ _c\" id=\"cflshid_21999\"></span>costo <span class=\"_ _a\" id=\"cflshid_22000\"></span>del <span class=\"_ _a\" id=\"cflshid_22001\"></span>denaro <span class=\"_ _c\" id=\"cflshid_22002\"></span>ed <span class=\"_ _a\" id=\"cflshid_22003\"></span>il <span class=\"_ _a\" id=\"cflshid_22004\"></span>ri</span><span class=\"ff1\" id=\"cflshid_22005\">-</span></div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22006\">schio specifico connesso all\u2019attivit\u00e0 operativa, anche tenendo conto del rischio paese.</div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22007\">Per le finalit\u00e0 del test, in continuit\u00e0 con i precedenti esercizi, \u00e8 stata considerata una struttura \u201cfull equity\u201d.  </div><div class=\"t m0 x3 h9 y74 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22008\"><span id=\"cflshid_22009\">Effetti dell\u2019</span><span class=\"ff8\" id=\"cflshid_22010\"><span id=\"cflshid_22011\">impairment test</span><span class=\"ff3\" id=\"cflshid_22012\"> alla data di riferimento  </span></span></div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_22013\"><span id=\"cflshid_22014\">Sulla base degli esiti del test d\u2019</span><span class=\"ffd ws0\" id=\"cflshid_22015\">impairment</span><span id=\"cflshid_22016\"> svolto al 31 dicembre 2023 nel presente bilancio \u00e8 stato parzialmente </span></div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 wse1\" id=\"cflshid_22017\">svalutato il valore del Diritto d\u2019uso su immobili iscritti dalla controllata OOO Brunello Cucinelli RUS, per un </div>valore complessivo pari ad Euro 7.500 migliaia.<div class=\"t m0 x3 h9 y56 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22019\"><span id=\"cflshid_22020\">Sensitivity analysis sull\u2019</span><span class=\"ff8\" id=\"cflshid_22021\">impairment test</span></div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22022\"><span id=\"cflshid_22023\">In relazione ai test di </span><span class=\"ffd\" id=\"cflshid_22024\">impairment</span><span id=\"cflshid_22025\"> sono state operate analisi di sensitivit\u00e0 simulando una variazione del tasso di</span></div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22026\">crescita \u201cg\u201d pari a \u00b10,5% e una variazione del W<span class=\"_ _fb\" id=\"cflshid_22027\"></span>ACC pari a \u00b10,5%. T<span class=\"_ _2\" id=\"cflshid_22028\"></span>ali test di sensitivit\u00e0 non hanno evidenziato</div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22029\"><span id=\"cflshid_22030\">risultati significativamente differenti dagli esiti dell\u2019</span><span class=\"ffd\" id=\"cflshid_22031\"><span id=\"cflshid_22032\">impairment test</span><span class=\"ff1\" id=\"cflshid_22033\">.</span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24738": {
   "value": "<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22400\"><span id=\"cflshid_22401\">Nota 2. </span><span class=\"_ _c3\" id=\"cflshid_22402\">\u00a0</span><span id=\"cflshid_22403\">Attivit\u00e0 immateriali</span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wsb2\" id=\"cflshid_22404\"><span id=\"cflshid_22405\">La composizione della voce <span class=\"_ _0\" id=\"cflshid_22406\"></span>Attivit\u00e0 immateriali al 31 dicembre 2023, comparata con gli stessi valori al 31 dicem</span><span class=\"ws0\" id=\"cflshid_22407\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22408\">bre 2022, \u00e8 di seguito evidenziata:</div><div class=\"t m0 x3 h11 y15a fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22409\"><span id=\"cflshid_22410\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_22411\"></span>o)</span><span class=\"_ _33\" id=\"cflshid_22412\">\u00a0</span><span class=\"ff3\" id=\"cflshid_22413\"><span id=\"cflshid_22414\">31 dicembre 2023</span><span class=\"_ _105\" id=\"cflshid_22415\">\u00a0</span><span id=\"cflshid_22416\">31 dicembre 2022</span><span class=\"_ _19a\" id=\"cflshid_22417\">\u00a0</span><span id=\"cflshid_22418\">V<span class=\"_ _0\" id=\"cflshid_22419\"></span>ariazione</span></span></div><div class=\"t m0 x3 h2 y3f5 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22420\"><span id=\"cflshid_22421\">Concessioni, licenze, marchi e diritti simili</span><span class=\"_ _19b\" id=\"cflshid_22422\">\u00a0</span><span id=\"cflshid_22423\">10.854</span><span class=\"_ _c9\" id=\"cflshid_22424\">\u00a0</span><span id=\"cflshid_22425\">1<span class=\"_ _3\" id=\"cflshid_22426\"></span>1.213</span><span class=\"_ _16\" id=\"cflshid_22427\">\u00a0</span><span id=\"cflshid_22428\">(359)</span></div><div class=\"t m0 x3 h2 y3f6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22429\"><span id=\"cflshid_22430\">Altre immobilizzazioni immateriali</span><span class=\"_ _19c\" id=\"cflshid_22431\">\u00a0</span><span id=\"cflshid_22432\">-</span><span class=\"_ _19d\" id=\"cflshid_22433\">\u00a0</span><span id=\"cflshid_22434\">306</span><span class=\"_ _16\" id=\"cflshid_22435\">\u00a0</span><span id=\"cflshid_22436\">(306)</span></div><div class=\"t m0 x3 h2 y3f7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22437\"><span id=\"cflshid_22438\">Immobilizzazioni in corso e acconti</span><span class=\"_ _19e\" id=\"cflshid_22439\">\u00a0</span><span id=\"cflshid_22440\">2.970</span><span class=\"_ _19f\" id=\"cflshid_22441\">\u00a0</span><span id=\"cflshid_22442\">2.451</span><span class=\"_ _1a0\" id=\"cflshid_22443\">\u00a0</span><span id=\"cflshid_22444\">519</span></div><div class=\"t m0 x3 h5 y3f8 ff3 fs1 fc0 sc0 ls0 ws63\" id=\"cflshid_22445\"><span id=\"cflshid_22446\">T<span class=\"_ _2\" id=\"cflshid_22447\"></span>otale Attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_22448\"></span>immateriali</span><span class=\"_ _139\" id=\"cflshid_22449\">\u00a0</span><span class=\"ws0\" id=\"cflshid_22450\"><span id=\"cflshid_22451\">13.824</span><span class=\"_ _1a1\" id=\"cflshid_22452\">\u00a0</span><span id=\"cflshid_22453\">13.970</span><span class=\"_ _16\" id=\"cflshid_22454\">\u00a0</span><span id=\"cflshid_22455\">(146)</span></span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws8f\" id=\"cflshid_22456\">Il dettaglio di costo storico, fondo ammortamento e valore netto contabile della voce <span class=\"_ _0\" id=\"cflshid_22457\"></span>Attivit\u00e0 immateriali al 31 </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22458\">dicembre 2023, comparato con gli stessi valori al 31 dicembre 2022, \u00e8 di seguito evidenziato:</div><div class=\"t m0 x3 h14 y1d2 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22459\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_22460\"></span>o)</div><div class=\"t m0 x24 h11 y1d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22461\"><span id=\"cflshid_22462\">31 dicembre 2023</span><span class=\"_ _109\" id=\"cflshid_22463\">\u00a0</span><span id=\"cflshid_22464\">31 dicembre 2022</span></div><div class=\"t m0 x89 h11 y3f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22465\"><span id=\"cflshid_22466\">Costo storico</span><span class=\"_ _16a\" id=\"cflshid_22467\">\u00a0</span><span id=\"cflshid_22468\">Fondo amm.</span></div><div class=\"t m0 x9a h11 y3fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22469\">to</div><div class=\"t m0 x62 h11 y3f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22470\"><span id=\"cflshid_22471\">V<span class=\"_ _0\" id=\"cflshid_22472\"></span>alore netto</span><span class=\"_ _de\" id=\"cflshid_22473\">\u00a0</span><span id=\"cflshid_22474\">Costo storico</span><span class=\"_ _16a\" id=\"cflshid_22475\">\u00a0</span><span id=\"cflshid_22476\">Fondo amm.</span></div><div class=\"t m0 x5 h11 y3fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22477\">to</div><div class=\"t m0 x9b h11 y3f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22478\">V<span class=\"_ _0\" id=\"cflshid_22479\"></span>alore netto</div><div class=\"t m0 x3 h2 y3fb ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22480\"><span id=\"cflshid_22481\">Concessioni, licenze, marchi e diritti simili</span><span class=\"_ _142\" id=\"cflshid_22482\">\u00a0</span><span id=\"cflshid_22483\">48.820</span><span class=\"_ _15d\" id=\"cflshid_22484\">\u00a0</span><span id=\"cflshid_22485\">(37.966)</span><span class=\"_ _5c\" id=\"cflshid_22486\">\u00a0</span><span id=\"cflshid_22487\">10.854</span><span class=\"_ _a2\" id=\"cflshid_22488\">\u00a0</span><span id=\"cflshid_22489\">42.840</span><span class=\"_ _169\" id=\"cflshid_22490\">\u00a0</span><span id=\"cflshid_22491\"> (31.627)</span><span class=\"_ _8d\" id=\"cflshid_22492\">\u00a0</span><span id=\"cflshid_22493\">1<span class=\"_ _0\" id=\"cflshid_22494\"></span>1.213</span></div><div class=\"t m0 x3 h2 y3fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22495\"><span id=\"cflshid_22496\">Altre immobilizzazioni immateriali</span><span class=\"_ _10\" id=\"cflshid_22497\">\u00a0</span><span id=\"cflshid_22498\">1.721</span><span class=\"_ _a1\" id=\"cflshid_22499\">\u00a0</span><span id=\"cflshid_22500\">(1.721)</span><span class=\"_ _71\" id=\"cflshid_22501\">\u00a0</span><span id=\"cflshid_22502\">-</span><span class=\"_ _5f\" id=\"cflshid_22503\">\u00a0</span><span id=\"cflshid_22504\">1.721</span><span class=\"_ _f2\" id=\"cflshid_22505\">\u00a0</span><span id=\"cflshid_22506\"> (1.415)</span><span class=\"_ _76\" id=\"cflshid_22507\">\u00a0</span><span id=\"cflshid_22508\">306</span></div><div class=\"t m0 x3 h2 y3fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22509\"><span id=\"cflshid_22510\">Immobilizzazioni in corso e acconti</span><span class=\"_ _18c\" id=\"cflshid_22511\">\u00a0</span><span id=\"cflshid_22512\">2.970</span><span class=\"_ _59\" id=\"cflshid_22513\">\u00a0</span><span id=\"cflshid_22514\">-</span><span class=\"_ _5f\" id=\"cflshid_22515\">\u00a0</span><span id=\"cflshid_22516\">2.970</span><span class=\"_ _5f\" id=\"cflshid_22517\">\u00a0</span><span id=\"cflshid_22518\">2.451</span><span class=\"_ _59\" id=\"cflshid_22519\">\u00a0</span><span id=\"cflshid_22520\">-</span><span class=\"_ _5f\" id=\"cflshid_22521\">\u00a0</span><span id=\"cflshid_22522\">2.451</span></div><div class=\"t m0 x3 h5 y3fe ff3 fs1 fc0 sc0 ls0 ws63\" id=\"cflshid_22523\"><span id=\"cflshid_22524\">T<span class=\"_ _2\" id=\"cflshid_22525\"></span>otale Attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_22526\"></span>immateriali</span><span class=\"_ _1a2\" id=\"cflshid_22527\">\u00a0</span><span class=\"ws0\" id=\"cflshid_22528\"><span id=\"cflshid_22529\">53.51<span class=\"_ _0\" id=\"cflshid_22530\"></span>1</span><span class=\"_ _c5\" id=\"cflshid_22531\">\u00a0</span><span id=\"cflshid_22532\">(39.687)</span><span class=\"_ _5c\" id=\"cflshid_22533\">\u00a0</span><span id=\"cflshid_22534\">13.824</span><span class=\"_ _a2\" id=\"cflshid_22535\">\u00a0</span><span id=\"cflshid_22536\">47.012</span><span class=\"_ _c0\" id=\"cflshid_22537\">\u00a0</span><span id=\"cflshid_22538\"> (33.042)</span><span class=\"_ _5c\" id=\"cflshid_22539\">\u00a0</span><span id=\"cflshid_22540\">13.970</span></span></div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 wsd2\" id=\"cflshid_22541\"><span id=\"cflshid_22542\">La voce <span class=\"_ _0\" id=\"cflshid_22543\"></span>Attivit\u00e0 immateriali al 31 dicembre 2023 ammonta ad Euro 13.824 migliaia ed \u00e8 principalmente costitu</span><span class=\"ws0\" id=\"cflshid_22544\">-</span></div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22545\">ita <span class=\"_ _a\" id=\"cflshid_22546\"></span>dalla <span class=\"_ _a\" id=\"cflshid_22547\"></span>voce <span class=\"_ _c\" id=\"cflshid_22548\"></span>\u201cConcessioni, <span class=\"_ _a\" id=\"cflshid_22549\"></span>licenze, <span class=\"_ _c\" id=\"cflshid_22550\"></span>marchi <span class=\"_ _a\" id=\"cflshid_22551\"></span>e <span class=\"_ _a\" id=\"cflshid_22552\"></span>diritti <span class=\"_ _c\" id=\"cflshid_22553\"></span>simili\u201d <span class=\"_ _a\" id=\"cflshid_22554\"></span>riferibile <span class=\"_ _c\" id=\"cflshid_22555\"></span>a <span class=\"_ _a\" id=\"cflshid_22556\"></span>investimenti <span class=\"_ _a\" id=\"cflshid_22557\"></span>in <span class=\"_ _c\" id=\"cflshid_22558\"></span>software <span class=\"_ _a\" id=\"cflshid_22559\"></span>legati <span class=\"_ _c\" id=\"cflshid_22560\"></span>ad <span class=\"_ _a\" id=\"cflshid_22561\"></span>attivit\u00e0 </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws66\" id=\"cflshid_22562\">IT e Digital indirizzati a supportare il business, attraverso il rinnovamento e l\u2019ammodernamento continuo delle </div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_22563\">piattaforme tecnologiche del Gruppo, con particolare riguardo a quelle relative al sito e-commerce e per le vendite </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22564\">digitali.</div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_22565\">Le tabelle che seguono evidenziano la movimentazione del valore netto contabile della voce <span class=\"_ _0\" id=\"cflshid_22566\"></span>Attivit\u00e0 immateriali </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22567\">per gli esercizi chiusi al 31 dicembre 2023 ed al 31 dicembre 2022:</div><div class=\"t m0 x3 h14 y3ff fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22568\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_22569\"></span>o)</div><div class=\"t m0 x2f h11 y400 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22570\">Concessioni, licenze, </div><div class=\"t m0 x9c h11 y401 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22571\">marchi e diritti simili</div><div class=\"t m0 x22 h11 y400 ff3 fs2 fc0 sc0 ls0 wsfa\" id=\"cflshid_22572\">Altre immobilizzazioni </div><div class=\"t m0 x3f h11 y401 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22573\">immateriali</div><div class=\"t m0 x38 h11 y400 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22574\">Immobilizzazioni in </div><div class=\"t m0 x55 h11 y401 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22575\">corso e acconti</div><div class=\"t m0 x9d h11 y400 ff3 fs2 fc0 sc0 ls0 wsf1\" id=\"cflshid_22576\">T<span class=\"_ _0\" id=\"cflshid_22577\"></span>otale Attivit\u00e0 </div><div class=\"t m0 x67 h11 y401 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22578\">immateriali</div><div class=\"t m0 x3 h5 y402 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22579\"><span id=\"cflshid_22580\">Saldo al 01 gennaio 2023</span><span class=\"_ _1a3\" id=\"cflshid_22581\">\u00a0</span><span id=\"cflshid_22582\">1<span class=\"_ _0\" id=\"cflshid_22583\"></span>1.213</span><span class=\"_ _148\" id=\"cflshid_22584\">\u00a0</span><span id=\"cflshid_22585\">306</span><span class=\"_ _13f\" id=\"cflshid_22586\">\u00a0</span><span id=\"cflshid_22587\">2.451</span><span class=\"_ _13e\" id=\"cflshid_22588\">\u00a0</span><span id=\"cflshid_22589\">13.970</span></div><div class=\"t m0 x3 h2 y403 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22590\"><span id=\"cflshid_22591\">Incrementi</span><span class=\"_ _185\" id=\"cflshid_22592\">\u00a0</span><span id=\"cflshid_22593\">5.187</span><span class=\"_ _1a4\" id=\"cflshid_22594\">\u00a0</span><span id=\"cflshid_22595\">-</span><span class=\"_ _13f\" id=\"cflshid_22596\">\u00a0</span><span id=\"cflshid_22597\">1.552</span><span class=\"_ _13f\" id=\"cflshid_22598\">\u00a0</span><span id=\"cflshid_22599\">6.739</span></div><div class=\"t m0 x3 h2 y404 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22600\"><span id=\"cflshid_22601\">Differenze di traduzione</span><span class=\"_ _9b\" id=\"cflshid_22602\">\u00a0</span><span class=\"ff1\" id=\"cflshid_22603\"><span id=\"cflshid_22604\">(44)</span><span class=\"_ _111\" id=\"cflshid_22605\">\u00a0</span><span id=\"cflshid_22606\">-</span><span class=\"_ _c7\" id=\"cflshid_22607\">\u00a0</span><span id=\"cflshid_22608\">(5)</span><span class=\"_ _cd\" id=\"cflshid_22609\">\u00a0</span><span id=\"cflshid_22610\">(49)</span></span></div><div class=\"t m0 x3 h2 y405 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22611\"><span id=\"cflshid_22612\">Riclassifiche</span><span class=\"_ _38\" id=\"cflshid_22613\">\u00a0</span><span class=\"ff1\" id=\"cflshid_22614\"><span id=\"cflshid_22615\">1.028</span><span class=\"_ _1a4\" id=\"cflshid_22616\">\u00a0</span><span id=\"cflshid_22617\">-</span><span class=\"_ _142\" id=\"cflshid_22618\">\u00a0</span><span id=\"cflshid_22619\">(1.028)</span><span class=\"_ _111\" id=\"cflshid_22620\">\u00a0</span><span id=\"cflshid_22621\">-</span></span></div><div class=\"t m0 x3 h2 y406 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22622\"><span id=\"cflshid_22623\">Ammortamenti</span><span class=\"_ _116\" id=\"cflshid_22624\">\u00a0</span><span id=\"cflshid_22625\">(6.530)</span><span class=\"_ _144\" id=\"cflshid_22626\">\u00a0</span><span id=\"cflshid_22627\">(306)</span><span class=\"_ _111\" id=\"cflshid_22628\">\u00a0</span><span id=\"cflshid_22629\">-</span><span class=\"_ _142\" id=\"cflshid_22630\">\u00a0</span><span id=\"cflshid_22631\">(6.836)</span></div><div class=\"t m0 x3 h5 y407 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22632\"><span id=\"cflshid_22633\">Saldo al 31 dicembre 2023</span><span class=\"_ _1a5\" id=\"cflshid_22634\">\u00a0</span><span id=\"cflshid_22635\">10.854</span><span class=\"_ _111\" id=\"cflshid_22636\">\u00a0</span><span id=\"cflshid_22637\">-</span><span class=\"_ _13f\" id=\"cflshid_22638\">\u00a0</span><span id=\"cflshid_22639\">2.970</span><span class=\"_ _13e\" id=\"cflshid_22640\">\u00a0</span><span id=\"cflshid_22641\">13.824</span></div><div class=\"t m0 x95 h2 y4b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22645\">124</div><div class=\"t m0 x2 h3 y4c ff5 fs2 fc0 sc0 ls1 ws0\" id=\"cflshid_22646\">RELAZIONE FINANZIARIA<span class=\"_ _0\" id=\"cflshid_22647\"></span> ANNUALE \u2013 BILANCIO CONSOLIDA<span class=\"_ _2\" id=\"cflshid_22648\"></span>TO <span class=\"_ _0\" id=\"cflshid_22649\"></span>AL 31 DICEMBRE 2023</div><div class=\"t m0 x3 h14 y199 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22650\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_22651\"></span>o)</div><div class=\"t m0 x2f h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22652\">Concessioni, licenze, </div><div class=\"t m0 x9c h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22653\">marchi e diritti simili</div><div class=\"t m0 x22 h11 y19a ff3 fs2 fc0 sc0 ls0 wsfa\" id=\"cflshid_22654\">Altre immobilizzazioni </div><div class=\"t m0 x3f h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22655\">immateriali</div><div class=\"t m0 x38 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22656\">Immobilizzazioni in </div><div class=\"t m0 x55 h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22657\">corso e acconti</div><div class=\"t m0 x9d h11 y19a ff3 fs2 fc0 sc0 ls0 wsf1\" id=\"cflshid_22658\">T<span class=\"_ _0\" id=\"cflshid_22659\"></span>otale Attivit\u00e0 </div><div class=\"t m0 x67 h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22660\">immateriali</div><div class=\"t m0 x3 h5 y408 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22661\"><span id=\"cflshid_22662\">Saldo al 01 gennaio 2022</span><span class=\"_ _11c\" id=\"cflshid_22663\">\u00a0</span><span id=\"cflshid_22664\">10.061</span><span class=\"_ _148\" id=\"cflshid_22665\">\u00a0</span><span id=\"cflshid_22666\">641</span><span class=\"_ _13f\" id=\"cflshid_22667\">\u00a0</span><span id=\"cflshid_22668\">2.368</span><span class=\"_ _13e\" id=\"cflshid_22669\">\u00a0</span><span id=\"cflshid_22670\">13.070</span></div><div class=\"t m0 x3 h2 y409 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22671\"><span id=\"cflshid_22672\">Incrementi</span><span class=\"_ _185\" id=\"cflshid_22673\">\u00a0</span><span id=\"cflshid_22674\">5.531</span><span class=\"_ _1a4\" id=\"cflshid_22675\">\u00a0</span><span id=\"cflshid_22676\">-</span><span class=\"_ _13f\" id=\"cflshid_22677\">\u00a0</span><span id=\"cflshid_22678\">1.970</span><span class=\"_ _13f\" id=\"cflshid_22679\">\u00a0</span><span id=\"cflshid_22680\">7.501</span></div><div class=\"t m0 x3 h2 y40a ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22681\"><span id=\"cflshid_22682\">Differenze di traduzione</span><span class=\"_ _5b\" id=\"cflshid_22683\">\u00a0</span><span class=\"ff1\" id=\"cflshid_22684\"><span id=\"cflshid_22685\">35</span><span class=\"_ _111\" id=\"cflshid_22686\">\u00a0</span><span id=\"cflshid_22687\">-</span><span class=\"_ _1a6\" id=\"cflshid_22688\">\u00a0</span><span id=\"cflshid_22689\"> -</span><span class=\"_ _1d\" id=\"cflshid_22690\">\u00a0</span><span id=\"cflshid_22691\">35</span></span></div><div class=\"t m0 x3 h2 y40b ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22692\"><span id=\"cflshid_22693\">Riclassifiche</span><span class=\"_ _38\" id=\"cflshid_22694\">\u00a0</span><span class=\"ff1\" id=\"cflshid_22695\"><span id=\"cflshid_22696\">1.887</span><span class=\"_ _1a4\" id=\"cflshid_22697\">\u00a0</span><span id=\"cflshid_22698\">-</span><span class=\"_ _71\" id=\"cflshid_22699\">\u00a0</span><span id=\"cflshid_22700\"> (1.887)</span><span class=\"_ _1a4\" id=\"cflshid_22701\">\u00a0</span><span id=\"cflshid_22702\">-</span></span></div><div class=\"t m0 x3 h2 y40c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22703\"><span id=\"cflshid_22704\">Ammortamenti</span><span class=\"_ _1a7\" id=\"cflshid_22705\">\u00a0</span><span id=\"cflshid_22706\"> (6.301)</span><span class=\"_ _199\" id=\"cflshid_22707\">\u00a0</span><span id=\"cflshid_22708\"> (335)</span><span class=\"_ _111\" id=\"cflshid_22709\">\u00a0</span><span id=\"cflshid_22710\">-</span><span class=\"_ _71\" id=\"cflshid_22711\">\u00a0</span><span id=\"cflshid_22712\"> (6.636)</span></div><div class=\"t m0 x3 h5 y40d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22713\"><span id=\"cflshid_22714\">Saldo al 31 dicembre 2022</span><span class=\"_ _126\" id=\"cflshid_22715\">\u00a0</span><span id=\"cflshid_22716\">1<span class=\"_ _0\" id=\"cflshid_22717\"></span>1.213</span><span class=\"_ _148\" id=\"cflshid_22718\">\u00a0</span><span id=\"cflshid_22719\">306</span><span class=\"_ _13f\" id=\"cflshid_22720\">\u00a0</span><span id=\"cflshid_22721\">2.451</span><span class=\"_ _13e\" id=\"cflshid_22722\">\u00a0</span><span id=\"cflshid_22723\">13.970</span></div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 wsab\" id=\"cflshid_22724\"><span id=\"cflshid_22725\">Gli investimenti del 2023 sono pari a Euro 6.739 migliaia, di cui Euro 6.447 migliaia riferibili al progetto di rin</span><span class=\"ws0\" id=\"cflshid_22726\">-</span></div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_22727\">novamento dei sistemi di Information T<span class=\"_ _2\" id=\"cflshid_22728\"></span>echnology e IT/Digital, contabilizzati quanto ad Euro 4.895 migliaia nella </div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22729\">voce \u201cConcessioni, licenze, marchi e diritti simili\u201d e quanto ad Euro 1.552 migliaia nella voce <span class=\"_ _3\" id=\"cflshid_22730\"></span>\u201cImmobilizzazioni </div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22731\">in corso e acconti\u201d.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24737": {
   "value": "<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22400\"><span id=\"cflshid_22401\">Nota 2. </span><span class=\"_ _c3\" id=\"cflshid_22402\">\u00a0</span><span id=\"cflshid_22403\">Attivit\u00e0 immateriali</span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wsb2\" id=\"cflshid_22404\"><span id=\"cflshid_22405\">La composizione della voce <span class=\"_ _0\" id=\"cflshid_22406\"></span>Attivit\u00e0 immateriali al 31 dicembre 2023, comparata con gli stessi valori al 31 dicem</span><span class=\"ws0\" id=\"cflshid_22407\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22408\">bre 2022, \u00e8 di seguito evidenziata:</div><div class=\"t m0 x3 h11 y15a fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22409\"><span id=\"cflshid_22410\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_22411\"></span>o)</span><span class=\"_ _33\" id=\"cflshid_22412\">\u00a0</span><span class=\"ff3\" id=\"cflshid_22413\"><span id=\"cflshid_22414\">31 dicembre 2023</span><span class=\"_ _105\" id=\"cflshid_22415\">\u00a0</span><span id=\"cflshid_22416\">31 dicembre 2022</span><span class=\"_ _19a\" id=\"cflshid_22417\">\u00a0</span><span id=\"cflshid_22418\">V<span class=\"_ _0\" id=\"cflshid_22419\"></span>ariazione</span></span></div><div class=\"t m0 x3 h2 y3f5 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22420\"><span id=\"cflshid_22421\">Concessioni, licenze, marchi e diritti simili</span><span class=\"_ _19b\" id=\"cflshid_22422\">\u00a0</span><span id=\"cflshid_22423\">10.854</span><span class=\"_ _c9\" id=\"cflshid_22424\">\u00a0</span><span id=\"cflshid_22425\">1<span class=\"_ _3\" id=\"cflshid_22426\"></span>1.213</span><span class=\"_ _16\" id=\"cflshid_22427\">\u00a0</span><span id=\"cflshid_22428\">(359)</span></div><div class=\"t m0 x3 h2 y3f6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22429\"><span id=\"cflshid_22430\">Altre immobilizzazioni immateriali</span><span class=\"_ _19c\" id=\"cflshid_22431\">\u00a0</span><span id=\"cflshid_22432\">-</span><span class=\"_ _19d\" id=\"cflshid_22433\">\u00a0</span><span id=\"cflshid_22434\">306</span><span class=\"_ _16\" id=\"cflshid_22435\">\u00a0</span><span id=\"cflshid_22436\">(306)</span></div><div class=\"t m0 x3 h2 y3f7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22437\"><span id=\"cflshid_22438\">Immobilizzazioni in corso e acconti</span><span class=\"_ _19e\" id=\"cflshid_22439\">\u00a0</span><span id=\"cflshid_22440\">2.970</span><span class=\"_ _19f\" id=\"cflshid_22441\">\u00a0</span><span id=\"cflshid_22442\">2.451</span><span class=\"_ _1a0\" id=\"cflshid_22443\">\u00a0</span><span id=\"cflshid_22444\">519</span></div><div class=\"t m0 x3 h5 y3f8 ff3 fs1 fc0 sc0 ls0 ws63\" id=\"cflshid_22445\"><span id=\"cflshid_22446\">T<span class=\"_ _2\" id=\"cflshid_22447\"></span>otale Attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_22448\"></span>immateriali</span><span class=\"_ _139\" id=\"cflshid_22449\">\u00a0</span><span class=\"ws0\" id=\"cflshid_22450\"><span id=\"cflshid_22451\">13.824</span><span class=\"_ _1a1\" id=\"cflshid_22452\">\u00a0</span><span id=\"cflshid_22453\">13.970</span><span class=\"_ _16\" id=\"cflshid_22454\">\u00a0</span><span id=\"cflshid_22455\">(146)</span></span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws8f\" id=\"cflshid_22456\">Il dettaglio di costo storico, fondo ammortamento e valore netto contabile della voce <span class=\"_ _0\" id=\"cflshid_22457\"></span>Attivit\u00e0 immateriali al 31 </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22458\">dicembre 2023, comparato con gli stessi valori al 31 dicembre 2022, \u00e8 di seguito evidenziato:</div><div class=\"t m0 x3 h14 y1d2 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22459\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_22460\"></span>o)</div><div class=\"t m0 x24 h11 y1d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22461\"><span id=\"cflshid_22462\">31 dicembre 2023</span><span class=\"_ _109\" id=\"cflshid_22463\">\u00a0</span><span id=\"cflshid_22464\">31 dicembre 2022</span></div><div class=\"t m0 x89 h11 y3f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22465\"><span id=\"cflshid_22466\">Costo storico</span><span class=\"_ _16a\" id=\"cflshid_22467\">\u00a0</span><span id=\"cflshid_22468\">Fondo amm.</span></div><div class=\"t m0 x9a h11 y3fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22469\">to</div><div class=\"t m0 x62 h11 y3f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22470\"><span id=\"cflshid_22471\">V<span class=\"_ _0\" id=\"cflshid_22472\"></span>alore netto</span><span class=\"_ _de\" id=\"cflshid_22473\">\u00a0</span><span id=\"cflshid_22474\">Costo storico</span><span class=\"_ _16a\" id=\"cflshid_22475\">\u00a0</span><span id=\"cflshid_22476\">Fondo amm.</span></div><div class=\"t m0 x5 h11 y3fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22477\">to</div><div class=\"t m0 x9b h11 y3f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22478\">V<span class=\"_ _0\" id=\"cflshid_22479\"></span>alore netto</div><div class=\"t m0 x3 h2 y3fb ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22480\"><span id=\"cflshid_22481\">Concessioni, licenze, marchi e diritti simili</span><span class=\"_ _142\" id=\"cflshid_22482\">\u00a0</span><span id=\"cflshid_22483\">48.820</span><span class=\"_ _15d\" id=\"cflshid_22484\">\u00a0</span><span id=\"cflshid_22485\">(37.966)</span><span class=\"_ _5c\" id=\"cflshid_22486\">\u00a0</span><span id=\"cflshid_22487\">10.854</span><span class=\"_ _a2\" id=\"cflshid_22488\">\u00a0</span><span id=\"cflshid_22489\">42.840</span><span class=\"_ _169\" id=\"cflshid_22490\">\u00a0</span><span id=\"cflshid_22491\"> (31.627)</span><span class=\"_ _8d\" id=\"cflshid_22492\">\u00a0</span><span id=\"cflshid_22493\">1<span class=\"_ _0\" id=\"cflshid_22494\"></span>1.213</span></div><div class=\"t m0 x3 h2 y3fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22495\"><span id=\"cflshid_22496\">Altre immobilizzazioni immateriali</span><span class=\"_ _10\" id=\"cflshid_22497\">\u00a0</span><span id=\"cflshid_22498\">1.721</span><span class=\"_ _a1\" id=\"cflshid_22499\">\u00a0</span><span id=\"cflshid_22500\">(1.721)</span><span class=\"_ _71\" id=\"cflshid_22501\">\u00a0</span><span id=\"cflshid_22502\">-</span><span class=\"_ _5f\" id=\"cflshid_22503\">\u00a0</span><span id=\"cflshid_22504\">1.721</span><span class=\"_ _f2\" id=\"cflshid_22505\">\u00a0</span><span id=\"cflshid_22506\"> (1.415)</span><span class=\"_ _76\" id=\"cflshid_22507\">\u00a0</span><span id=\"cflshid_22508\">306</span></div><div class=\"t m0 x3 h2 y3fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22509\"><span id=\"cflshid_22510\">Immobilizzazioni in corso e acconti</span><span class=\"_ _18c\" id=\"cflshid_22511\">\u00a0</span><span id=\"cflshid_22512\">2.970</span><span class=\"_ _59\" id=\"cflshid_22513\">\u00a0</span><span id=\"cflshid_22514\">-</span><span class=\"_ _5f\" id=\"cflshid_22515\">\u00a0</span><span id=\"cflshid_22516\">2.970</span><span class=\"_ _5f\" id=\"cflshid_22517\">\u00a0</span><span id=\"cflshid_22518\">2.451</span><span class=\"_ _59\" id=\"cflshid_22519\">\u00a0</span><span id=\"cflshid_22520\">-</span><span class=\"_ _5f\" id=\"cflshid_22521\">\u00a0</span><span id=\"cflshid_22522\">2.451</span></div><div class=\"t m0 x3 h5 y3fe ff3 fs1 fc0 sc0 ls0 ws63\" id=\"cflshid_22523\"><span id=\"cflshid_22524\">T<span class=\"_ _2\" id=\"cflshid_22525\"></span>otale Attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_22526\"></span>immateriali</span><span class=\"_ _1a2\" id=\"cflshid_22527\">\u00a0</span><span class=\"ws0\" id=\"cflshid_22528\"><span id=\"cflshid_22529\">53.51<span class=\"_ _0\" id=\"cflshid_22530\"></span>1</span><span class=\"_ _c5\" id=\"cflshid_22531\">\u00a0</span><span id=\"cflshid_22532\">(39.687)</span><span class=\"_ _5c\" id=\"cflshid_22533\">\u00a0</span><span id=\"cflshid_22534\">13.824</span><span class=\"_ _a2\" id=\"cflshid_22535\">\u00a0</span><span id=\"cflshid_22536\">47.012</span><span class=\"_ _c0\" id=\"cflshid_22537\">\u00a0</span><span id=\"cflshid_22538\"> (33.042)</span><span class=\"_ _5c\" id=\"cflshid_22539\">\u00a0</span><span id=\"cflshid_22540\">13.970</span></span></div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 wsd2\" id=\"cflshid_22541\"><span id=\"cflshid_22542\">La voce <span class=\"_ _0\" id=\"cflshid_22543\"></span>Attivit\u00e0 immateriali al 31 dicembre 2023 ammonta ad Euro 13.824 migliaia ed \u00e8 principalmente costitu</span><span class=\"ws0\" id=\"cflshid_22544\">-</span></div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22545\">ita <span class=\"_ _a\" id=\"cflshid_22546\"></span>dalla <span class=\"_ _a\" id=\"cflshid_22547\"></span>voce <span class=\"_ _c\" id=\"cflshid_22548\"></span>\u201cConcessioni, <span class=\"_ _a\" id=\"cflshid_22549\"></span>licenze, <span class=\"_ _c\" id=\"cflshid_22550\"></span>marchi <span class=\"_ _a\" id=\"cflshid_22551\"></span>e <span class=\"_ _a\" id=\"cflshid_22552\"></span>diritti <span class=\"_ _c\" id=\"cflshid_22553\"></span>simili\u201d <span class=\"_ _a\" id=\"cflshid_22554\"></span>riferibile <span class=\"_ _c\" id=\"cflshid_22555\"></span>a <span class=\"_ _a\" id=\"cflshid_22556\"></span>investimenti <span class=\"_ _a\" id=\"cflshid_22557\"></span>in <span class=\"_ _c\" id=\"cflshid_22558\"></span>software <span class=\"_ _a\" id=\"cflshid_22559\"></span>legati <span class=\"_ _c\" id=\"cflshid_22560\"></span>ad <span class=\"_ _a\" id=\"cflshid_22561\"></span>attivit\u00e0 </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws66\" id=\"cflshid_22562\">IT e Digital indirizzati a supportare il business, attraverso il rinnovamento e l\u2019ammodernamento continuo delle </div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_22563\">piattaforme tecnologiche del Gruppo, con particolare riguardo a quelle relative al sito e-commerce e per le vendite </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22564\">digitali.</div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_22565\">Le tabelle che seguono evidenziano la movimentazione del valore netto contabile della voce <span class=\"_ _0\" id=\"cflshid_22566\"></span>Attivit\u00e0 immateriali </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22567\">per gli esercizi chiusi al 31 dicembre 2023 ed al 31 dicembre 2022:</div><div class=\"t m0 x3 h14 y3ff fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22568\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_22569\"></span>o)</div><div class=\"t m0 x2f h11 y400 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22570\">Concessioni, licenze, </div><div class=\"t m0 x9c h11 y401 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22571\">marchi e diritti simili</div><div class=\"t m0 x22 h11 y400 ff3 fs2 fc0 sc0 ls0 wsfa\" id=\"cflshid_22572\">Altre immobilizzazioni </div><div class=\"t m0 x3f h11 y401 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22573\">immateriali</div><div class=\"t m0 x38 h11 y400 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22574\">Immobilizzazioni in </div><div class=\"t m0 x55 h11 y401 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22575\">corso e acconti</div><div class=\"t m0 x9d h11 y400 ff3 fs2 fc0 sc0 ls0 wsf1\" id=\"cflshid_22576\">T<span class=\"_ _0\" id=\"cflshid_22577\"></span>otale Attivit\u00e0 </div><div class=\"t m0 x67 h11 y401 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22578\">immateriali</div><div class=\"t m0 x3 h5 y402 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22579\"><span id=\"cflshid_22580\">Saldo al 01 gennaio 2023</span><span class=\"_ _1a3\" id=\"cflshid_22581\">\u00a0</span><span id=\"cflshid_22582\">1<span class=\"_ _0\" id=\"cflshid_22583\"></span>1.213</span><span class=\"_ _148\" id=\"cflshid_22584\">\u00a0</span><span id=\"cflshid_22585\">306</span><span class=\"_ _13f\" id=\"cflshid_22586\">\u00a0</span><span id=\"cflshid_22587\">2.451</span><span class=\"_ _13e\" id=\"cflshid_22588\">\u00a0</span><span id=\"cflshid_22589\">13.970</span></div><div class=\"t m0 x3 h2 y403 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22590\"><span id=\"cflshid_22591\">Incrementi</span><span class=\"_ _185\" id=\"cflshid_22592\">\u00a0</span><span id=\"cflshid_22593\">5.187</span><span class=\"_ _1a4\" id=\"cflshid_22594\">\u00a0</span><span id=\"cflshid_22595\">-</span><span class=\"_ _13f\" id=\"cflshid_22596\">\u00a0</span><span id=\"cflshid_22597\">1.552</span><span class=\"_ _13f\" id=\"cflshid_22598\">\u00a0</span><span id=\"cflshid_22599\">6.739</span></div><div class=\"t m0 x3 h2 y404 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22600\"><span id=\"cflshid_22601\">Differenze di traduzione</span><span class=\"_ _9b\" id=\"cflshid_22602\">\u00a0</span><span class=\"ff1\" id=\"cflshid_22603\"><span id=\"cflshid_22604\">(44)</span><span class=\"_ _111\" id=\"cflshid_22605\">\u00a0</span><span id=\"cflshid_22606\">-</span><span class=\"_ _c7\" id=\"cflshid_22607\">\u00a0</span><span id=\"cflshid_22608\">(5)</span><span class=\"_ _cd\" id=\"cflshid_22609\">\u00a0</span><span id=\"cflshid_22610\">(49)</span></span></div><div class=\"t m0 x3 h2 y405 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22611\"><span id=\"cflshid_22612\">Riclassifiche</span><span class=\"_ _38\" id=\"cflshid_22613\">\u00a0</span><span class=\"ff1\" id=\"cflshid_22614\"><span id=\"cflshid_22615\">1.028</span><span class=\"_ _1a4\" id=\"cflshid_22616\">\u00a0</span><span id=\"cflshid_22617\">-</span><span class=\"_ _142\" id=\"cflshid_22618\">\u00a0</span><span id=\"cflshid_22619\">(1.028)</span><span class=\"_ _111\" id=\"cflshid_22620\">\u00a0</span><span id=\"cflshid_22621\">-</span></span></div><div class=\"t m0 x3 h2 y406 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22622\"><span id=\"cflshid_22623\">Ammortamenti</span><span class=\"_ _116\" id=\"cflshid_22624\">\u00a0</span><span id=\"cflshid_22625\">(6.530)</span><span class=\"_ _144\" id=\"cflshid_22626\">\u00a0</span><span id=\"cflshid_22627\">(306)</span><span class=\"_ _111\" id=\"cflshid_22628\">\u00a0</span><span id=\"cflshid_22629\">-</span><span class=\"_ _142\" id=\"cflshid_22630\">\u00a0</span><span id=\"cflshid_22631\">(6.836)</span></div><div class=\"t m0 x3 h5 y407 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22632\"><span id=\"cflshid_22633\">Saldo al 31 dicembre 2023</span><span class=\"_ _1a5\" id=\"cflshid_22634\">\u00a0</span><span id=\"cflshid_22635\">10.854</span><span class=\"_ _111\" id=\"cflshid_22636\">\u00a0</span><span id=\"cflshid_22637\">-</span><span class=\"_ _13f\" id=\"cflshid_22638\">\u00a0</span><span id=\"cflshid_22639\">2.970</span><span class=\"_ _13e\" id=\"cflshid_22640\">\u00a0</span><span id=\"cflshid_22641\">13.824</span></div><div class=\"t m0 x3 h14 y199 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22650\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_22651\"></span>o)</div><div class=\"t m0 x2f h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22652\">Concessioni, licenze, </div><div class=\"t m0 x9c h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22653\">marchi e diritti simili</div><div class=\"t m0 x22 h11 y19a ff3 fs2 fc0 sc0 ls0 wsfa\" id=\"cflshid_22654\">Altre immobilizzazioni </div><div class=\"t m0 x3f h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22655\">immateriali</div><div class=\"t m0 x38 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22656\">Immobilizzazioni in </div><div class=\"t m0 x55 h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22657\">corso e acconti</div><div class=\"t m0 x9d h11 y19a ff3 fs2 fc0 sc0 ls0 wsf1\" id=\"cflshid_22658\">T<span class=\"_ _0\" id=\"cflshid_22659\"></span>otale Attivit\u00e0 </div><div class=\"t m0 x67 h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22660\">immateriali</div><div class=\"t m0 x3 h5 y408 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22661\"><span id=\"cflshid_22662\">Saldo al 01 gennaio 2022</span><span class=\"_ _11c\" id=\"cflshid_22663\">\u00a0</span><span id=\"cflshid_22664\">10.061</span><span class=\"_ _148\" id=\"cflshid_22665\">\u00a0</span><span id=\"cflshid_22666\">641</span><span class=\"_ _13f\" id=\"cflshid_22667\">\u00a0</span><span id=\"cflshid_22668\">2.368</span><span class=\"_ _13e\" id=\"cflshid_22669\">\u00a0</span><span id=\"cflshid_22670\">13.070</span></div><div class=\"t m0 x3 h2 y409 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22671\"><span id=\"cflshid_22672\">Incrementi</span><span class=\"_ _185\" id=\"cflshid_22673\">\u00a0</span><span id=\"cflshid_22674\">5.531</span><span class=\"_ _1a4\" id=\"cflshid_22675\">\u00a0</span><span id=\"cflshid_22676\">-</span><span class=\"_ _13f\" id=\"cflshid_22677\">\u00a0</span><span id=\"cflshid_22678\">1.970</span><span class=\"_ _13f\" id=\"cflshid_22679\">\u00a0</span><span id=\"cflshid_22680\">7.501</span></div><div class=\"t m0 x3 h2 y40a ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22681\"><span id=\"cflshid_22682\">Differenze di traduzione</span><span class=\"_ _5b\" id=\"cflshid_22683\">\u00a0</span><span class=\"ff1\" id=\"cflshid_22684\"><span id=\"cflshid_22685\">35</span><span class=\"_ _111\" id=\"cflshid_22686\">\u00a0</span><span id=\"cflshid_22687\">-</span><span class=\"_ _1a6\" id=\"cflshid_22688\">\u00a0</span><span id=\"cflshid_22689\"> -</span><span class=\"_ _1d\" id=\"cflshid_22690\">\u00a0</span><span id=\"cflshid_22691\">35</span></span></div><div class=\"t m0 x3 h2 y40b ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22692\"><span id=\"cflshid_22693\">Riclassifiche</span><span class=\"_ _38\" id=\"cflshid_22694\">\u00a0</span><span class=\"ff1\" id=\"cflshid_22695\"><span id=\"cflshid_22696\">1.887</span><span class=\"_ _1a4\" id=\"cflshid_22697\">\u00a0</span><span id=\"cflshid_22698\">-</span><span class=\"_ _71\" id=\"cflshid_22699\">\u00a0</span><span id=\"cflshid_22700\"> (1.887)</span><span class=\"_ _1a4\" id=\"cflshid_22701\">\u00a0</span><span id=\"cflshid_22702\">-</span></span></div><div class=\"t m0 x3 h2 y40c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22703\"><span id=\"cflshid_22704\">Ammortamenti</span><span class=\"_ _1a7\" id=\"cflshid_22705\">\u00a0</span><span id=\"cflshid_22706\"> (6.301)</span><span class=\"_ _199\" id=\"cflshid_22707\">\u00a0</span><span id=\"cflshid_22708\"> (335)</span><span class=\"_ _111\" id=\"cflshid_22709\">\u00a0</span><span id=\"cflshid_22710\">-</span><span class=\"_ _71\" id=\"cflshid_22711\">\u00a0</span><span id=\"cflshid_22712\"> (6.636)</span></div><div class=\"t m0 x3 h5 y40d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22713\"><span id=\"cflshid_22714\">Saldo al 31 dicembre 2022</span><span class=\"_ _126\" id=\"cflshid_22715\">\u00a0</span><span id=\"cflshid_22716\">1<span class=\"_ _0\" id=\"cflshid_22717\"></span>1.213</span><span class=\"_ _148\" id=\"cflshid_22718\">\u00a0</span><span id=\"cflshid_22719\">306</span><span class=\"_ _13f\" id=\"cflshid_22720\">\u00a0</span><span id=\"cflshid_22721\">2.451</span><span class=\"_ _13e\" id=\"cflshid_22722\">\u00a0</span><span id=\"cflshid_22723\">13.970</span></div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 wsab\" id=\"cflshid_22724\"><span id=\"cflshid_22725\">Gli investimenti del 2023 sono pari a Euro 6.739 migliaia, di cui Euro 6.447 migliaia riferibili al progetto di rin</span><span class=\"ws0\" id=\"cflshid_22726\">-</span></div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_22727\">novamento dei sistemi di Information T<span class=\"_ _2\" id=\"cflshid_22728\"></span>echnology e IT/Digital, contabilizzati quanto ad Euro 4.895 migliaia nella </div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22729\">voce \u201cConcessioni, licenze, marchi e diritti simili\u201d e quanto ad Euro 1.552 migliaia nella voce <span class=\"_ _3\" id=\"cflshid_22730\"></span>\u201cImmobilizzazioni </div>in corso e acconti\u201d",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24739": {
   "value": "<div class=\"t m0 x3 h9 y57 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22732\"><span id=\"cflshid_22733\">Nota 3. </span><span class=\"_ _c3\" id=\"cflshid_22734\">\u00a0</span><span id=\"cflshid_22735\">Immobili, impianti e macchinari</span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_22736\">La composizione della voce Immobili, impianti e macchinari al 31 dicembre 2023, comparata con gli stessi valori </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22737\">al 31 dicembre 2022, \u00e8 di seguito evidenziata:</div><div class=\"t m0 x3 h11 y114 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22738\"><span id=\"cflshid_22739\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_22740\"></span>o)</span><span class=\"_ _1a8\" id=\"cflshid_22741\">\u00a0</span><span class=\"ff3\" id=\"cflshid_22742\"><span id=\"cflshid_22743\">31 dicembre 2023</span><span class=\"_ _67\" id=\"cflshid_22744\">\u00a0</span><span id=\"cflshid_22745\">31 dicembr<span class=\"_ _0\" id=\"cflshid_22746\"></span>e 2022</span><span class=\"_ _1a9\" id=\"cflshid_22747\">\u00a0</span><span id=\"cflshid_22748\">V<span class=\"_ _0\" id=\"cflshid_22749\"></span>ariazione</span></span></div><div class=\"t m0 x3 h2 y40e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22750\"><span id=\"cflshid_22751\">T<span class=\"_ _0\" id=\"cflshid_22752\"></span>erreni</span><span class=\"_ _1aa\" id=\"cflshid_22753\">\u00a0</span><span id=\"cflshid_22754\">22.138</span><span class=\"_ _13d\" id=\"cflshid_22755\">\u00a0</span><span id=\"cflshid_22756\">17.303</span><span class=\"_ _20\" id=\"cflshid_22757\">\u00a0</span><span id=\"cflshid_22758\">4.835</span></div><div class=\"t m0 x3 h2 y40f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22759\"><span id=\"cflshid_22760\">Fabbricati</span><span class=\"_ _1ab\" id=\"cflshid_22761\">\u00a0</span><span id=\"cflshid_22762\">54.339</span><span class=\"_ _13d\" id=\"cflshid_22763\">\u00a0</span><span id=\"cflshid_22764\">41.857</span><span class=\"_ _188\" id=\"cflshid_22765\">\u00a0</span><span id=\"cflshid_22766\">12.482</span></div><div class=\"t m0 x3 h2 y410 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22767\"><span id=\"cflshid_22768\">Migliorie su beni di terzi</span><span class=\"_ _1ac\" id=\"cflshid_22769\">\u00a0</span><span id=\"cflshid_22770\">74.968</span><span class=\"_ _13d\" id=\"cflshid_22771\">\u00a0</span><span id=\"cflshid_22772\">78.933</span><span class=\"_ _e4\" id=\"cflshid_22773\">\u00a0</span><span id=\"cflshid_22774\">(3.965)</span></div><div class=\"t m0 x3 h2 y411 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22775\"><span id=\"cflshid_22776\">Impianti e macchinari</span><span class=\"_ _1ad\" id=\"cflshid_22777\">\u00a0</span><span id=\"cflshid_22778\">5.918</span><span class=\"_ _1d\" id=\"cflshid_22779\">\u00a0</span><span id=\"cflshid_22780\">4.878</span><span class=\"_ _20\" id=\"cflshid_22781\">\u00a0</span><span id=\"cflshid_22782\">1.040</span></div><div class=\"t m0 x3 h2 y412 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22783\"><span id=\"cflshid_22784\">Attrezzature industriali e commerciali</span><span class=\"_ _1ae\" id=\"cflshid_22785\">\u00a0</span><span id=\"cflshid_22786\">2.426</span><span class=\"_ _1d\" id=\"cflshid_22787\">\u00a0</span><span id=\"cflshid_22788\">1.783</span><span class=\"_ _19f\" id=\"cflshid_22789\">\u00a0</span><span id=\"cflshid_22790\">643</span></div><div class=\"t m0 x3 h2 y413 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22791\"><span id=\"cflshid_22792\">Altri beni</span><span class=\"_ _2b\" id=\"cflshid_22793\">\u00a0</span><span id=\"cflshid_22794\">38.668</span><span class=\"_ _13d\" id=\"cflshid_22795\">\u00a0</span><span id=\"cflshid_22796\">36.315</span><span class=\"_ _20\" id=\"cflshid_22797\">\u00a0</span><span id=\"cflshid_22798\">2.353</span></div><div class=\"t m0 x3 h2 y414 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22799\"><span id=\"cflshid_22800\">Immobilizzazioni in corso e acconti</span><span class=\"_ _107\" id=\"cflshid_22801\">\u00a0</span><span id=\"cflshid_22802\">14.579</span><span class=\"_ _1d\" id=\"cflshid_22803\">\u00a0</span><span id=\"cflshid_22804\">7.623</span><span class=\"_ _20\" id=\"cflshid_22805\">\u00a0</span><span id=\"cflshid_22806\">6.956</span></div><div class=\"t m0 x3 h5 y415 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22807\"><span id=\"cflshid_22808\">T<span class=\"_ _2\" id=\"cflshid_22809\"></span>otale Immobili, impianti e macchinari</span><span class=\"_ _1af\" id=\"cflshid_22810\">\u00a0</span><span id=\"cflshid_22811\">213.036</span><span class=\"_ _19\" id=\"cflshid_22812\">\u00a0</span><span id=\"cflshid_22813\">188.692</span><span class=\"_ _1b0\" id=\"cflshid_22814\">\u00a0</span><span id=\"cflshid_22815\">24.344</span></div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws68\" id=\"cflshid_22816\"><span id=\"cflshid_22817\">Il dettaglio di costo storico, fondo ammortamento e valore netto contabile della voce Immobili, impianti e macchi</span><span class=\"ws0\" id=\"cflshid_22818\">-</span></div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22819\">nari al 31 dicembre 2023, comparato con gli stessi valori al 31 dicembre 2022, \u00e8 di seguito evidenziato:</div><div class=\"t m0 x3 h14 y416 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22820\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_22821\"></span>o)</div><div class=\"t m0 x9e h11 y417 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22822\"><span id=\"cflshid_22823\">31 dicembre 2023</span><span class=\"_ _99\" id=\"cflshid_22824\">\u00a0</span><span id=\"cflshid_22825\">31 dicembre 2022</span></div><div class=\"t m0 x7d h11 y418 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22826\"><span id=\"cflshid_22827\">Costo storico</span><span class=\"_ _24\" id=\"cflshid_22828\">\u00a0</span><span id=\"cflshid_22829\">Fondo amm.to</span><span class=\"_ _5\" id=\"cflshid_22830\">\u00a0</span><span id=\"cflshid_22831\">V<span class=\"_ _0\" id=\"cflshid_22832\"></span>alore netto</span><span class=\"_ _46\" id=\"cflshid_22833\">\u00a0</span><span id=\"cflshid_22834\">Costo storico</span><span class=\"_ _1b1\" id=\"cflshid_22835\">\u00a0</span><span id=\"cflshid_22836\">Fondo amm.to</span><span class=\"_ _5\" id=\"cflshid_22837\">\u00a0</span><span id=\"cflshid_22838\">V<span class=\"_ _0\" id=\"cflshid_22839\"></span>alore netto</span></div><div class=\"t m0 x3 h2 y419 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22840\"><span id=\"cflshid_22841\">T<span class=\"_ _0\" id=\"cflshid_22842\"></span>erreni</span><span class=\"_ _40\" id=\"cflshid_22843\">\u00a0</span><span id=\"cflshid_22844\">22.138</span><span class=\"_ _12a\" id=\"cflshid_22845\">\u00a0</span><span id=\"cflshid_22846\">-</span><span class=\"_ _60\" id=\"cflshid_22847\">\u00a0</span><span id=\"cflshid_22848\">22.138</span><span class=\"_ _60\" id=\"cflshid_22849\">\u00a0</span><span id=\"cflshid_22850\">17.303</span><span class=\"_ _12a\" id=\"cflshid_22851\">\u00a0</span><span id=\"cflshid_22852\">-</span><span class=\"_ _60\" id=\"cflshid_22853\">\u00a0</span><span id=\"cflshid_22854\">17.303</span></div><div class=\"t m0 x3 h2 y41a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22855\"><span id=\"cflshid_22856\">Fabbricati</span><span class=\"_ _1b2\" id=\"cflshid_22857\">\u00a0</span><span id=\"cflshid_22858\">71.493</span><span class=\"_ _f2\" id=\"cflshid_22859\">\u00a0</span><span id=\"cflshid_22860\">(17.154)</span><span class=\"_ _60\" id=\"cflshid_22861\">\u00a0</span><span id=\"cflshid_22862\">54.339</span><span class=\"_ _60\" id=\"cflshid_22863\">\u00a0</span><span id=\"cflshid_22864\">57.294</span><span class=\"_ _c3\" id=\"cflshid_22865\">\u00a0</span><span id=\"cflshid_22866\"> (15.437)</span><span class=\"_ _60\" id=\"cflshid_22867\">\u00a0</span><span id=\"cflshid_22868\">41.857</span></div><div class=\"t m0 x3 h2 y41b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22869\"><span id=\"cflshid_22870\">Migliorie su beni di terzi</span><span class=\"_ _19b\" id=\"cflshid_22871\">\u00a0</span><span id=\"cflshid_22872\">185.505</span><span class=\"_ _91\" id=\"cflshid_22873\">\u00a0</span><span id=\"cflshid_22874\">(110.537)</span><span class=\"_ _60\" id=\"cflshid_22875\">\u00a0</span><span id=\"cflshid_22876\">74.968</span><span class=\"_ _43\" id=\"cflshid_22877\">\u00a0</span><span id=\"cflshid_22878\">180.335</span><span class=\"_ _163\" id=\"cflshid_22879\">\u00a0</span><span id=\"cflshid_22880\"> (101.402)</span><span class=\"_ _60\" id=\"cflshid_22881\">\u00a0</span><span id=\"cflshid_22882\">78.933</span></div><div class=\"t m0 x3 h2 y41c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22883\"><span id=\"cflshid_22884\">Impianti e macchinari</span><span class=\"_ _1b3\" id=\"cflshid_22885\">\u00a0</span><span id=\"cflshid_22886\">19.743</span><span class=\"_ _f2\" id=\"cflshid_22887\">\u00a0</span><span id=\"cflshid_22888\">(13.825)</span><span class=\"_ _7c\" id=\"cflshid_22889\">\u00a0</span><span id=\"cflshid_22890\">5.918</span><span class=\"_ _60\" id=\"cflshid_22891\">\u00a0</span><span id=\"cflshid_22892\">17.388</span><span class=\"_ _c3\" id=\"cflshid_22893\">\u00a0</span><span id=\"cflshid_22894\"> (12.510)</span><span class=\"_ _62\" id=\"cflshid_22895\">\u00a0</span><span id=\"cflshid_22896\">4.878</span></div><div class=\"t m0 x3 h2 y41d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22897\"><span id=\"cflshid_22898\">Attrezzature industriali e commerciali</span><span class=\"_ _175\" id=\"cflshid_22899\">\u00a0</span><span id=\"cflshid_22900\">7.682</span><span class=\"_ _54\" id=\"cflshid_22901\">\u00a0</span><span id=\"cflshid_22902\">(5.256)</span><span class=\"_ _7c\" id=\"cflshid_22903\">\u00a0</span><span id=\"cflshid_22904\">2.426</span><span class=\"_ _60\" id=\"cflshid_22905\">\u00a0</span><span id=\"cflshid_22906\">16.109</span><span class=\"_ _c3\" id=\"cflshid_22907\">\u00a0</span><span id=\"cflshid_22908\"> (14.326)</span><span class=\"_ _62\" id=\"cflshid_22909\">\u00a0</span><span id=\"cflshid_22910\">1.783</span></div><div class=\"t m0 x3 h2 y41e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22911\"><span id=\"cflshid_22912\">Altri beni</span><span class=\"_ _1b4\" id=\"cflshid_22913\">\u00a0</span><span id=\"cflshid_22914\">87.027</span><span class=\"_ _f2\" id=\"cflshid_22915\">\u00a0</span><span id=\"cflshid_22916\">(48.359)</span><span class=\"_ _60\" id=\"cflshid_22917\">\u00a0</span><span id=\"cflshid_22918\">38.668</span><span class=\"_ _60\" id=\"cflshid_22919\">\u00a0</span><span id=\"cflshid_22920\">75.376</span><span class=\"_ _c3\" id=\"cflshid_22921\">\u00a0</span><span id=\"cflshid_22922\"> (39.061)</span><span class=\"_ _60\" id=\"cflshid_22923\">\u00a0</span><span id=\"cflshid_22924\">36.315</span></div><div class=\"t m0 x3 h2 y41f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22925\"><span id=\"cflshid_22926\">Immobilizzazioni in corso e acconti</span><span class=\"_ _cd\" id=\"cflshid_22927\">\u00a0</span><span id=\"cflshid_22928\">14.579</span><span class=\"_ _12a\" id=\"cflshid_22929\">\u00a0</span><span id=\"cflshid_22930\">-</span><span class=\"_ _60\" id=\"cflshid_22931\">\u00a0</span><span id=\"cflshid_22932\">14.579</span><span class=\"_ _7c\" id=\"cflshid_22933\">\u00a0</span><span id=\"cflshid_22934\">7.623</span><span class=\"_ _12a\" id=\"cflshid_22935\">\u00a0</span><span id=\"cflshid_22936\">-</span><span class=\"_ _62\" id=\"cflshid_22937\">\u00a0</span><span id=\"cflshid_22938\">7.623</span></div><div class=\"t m0 x3 h5 y420 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22939\"><span id=\"cflshid_22940\">T<span class=\"_ _2\" id=\"cflshid_22941\"></span>otale Immobili, impianti e macchinari</span><span class=\"_ _75\" id=\"cflshid_22942\">\u00a0</span><span id=\"cflshid_22943\">408.167</span><span class=\"_ _129\" id=\"cflshid_22944\">\u00a0</span><span id=\"cflshid_22945\">(195.131)</span><span class=\"_ _43\" id=\"cflshid_22946\">\u00a0</span><span id=\"cflshid_22947\">213.036</span><span class=\"_ _43\" id=\"cflshid_22948\">\u00a0</span><span id=\"cflshid_22949\">371.428</span><span class=\"_ _163\" id=\"cflshid_22950\">\u00a0</span><span id=\"cflshid_22951\"> (182.736)</span><span class=\"_ _43\" id=\"cflshid_22952\">\u00a0</span><span id=\"cflshid_22953\">188.692</span></div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 wsc5\" id=\"cflshid_22962\"><span id=\"cflshid_22963\">La voce Immobili, impianti e macchinari al 31 dicembre 2023 ammonta ad Euro 213.036 migliaia ed \u00e8 principal</span><span class=\"ws0\" id=\"cflshid_22964\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 wsf6\" id=\"cflshid_22965\"><span id=\"cflshid_22966\">mente costituita dal valore dei fabbricati adibiti alla produzione ed alla logistica della sede principale, dalle miglio</span><span class=\"ws0\" id=\"cflshid_22967\">-</span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws89\" id=\"cflshid_22968\">rie apportate sui negozi in locazione, nonch\u00e9 dalle attrezzature, impianti e macchinari funzionali alla produzione </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22969\">ed alla logistica e dagli arredi dei negozi.</div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_22970\">La movimentazione del valore netto contabile della voce Immobili, impianti e macchinari per l\u2019esercizio chiuso al </div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_22971\">31 dicembre 2023 ed al 31 dicembre 2022 \u00e8 di seguito evidenziata:</div><div class=\"t m0 x3 h14 y421 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22972\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_22973\"></span>o)</div><div class=\"t m0 x4e h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22974\"><span id=\"cflshid_22975\">T<span class=\"_ _0\" id=\"cflshid_22976\"></span>erreni</span><span class=\"_ _163\" id=\"cflshid_22977\">\u00a0</span><span id=\"cflshid_22978\">Fabbricati</span><span class=\"_ _1b5\" id=\"cflshid_22979\">\u00a0</span><span id=\"cflshid_22980\">Migliorie su </span></div><div class=\"t m0 x26 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22981\">beni di terzi</div><div class=\"t m0 x39 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22982\">Impianti e </div><div class=\"t m0 x29 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22983\">macchinari</div><div class=\"t m0 x77 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22984\">Attrezzatur<span class=\"_ _3\" id=\"cflshid_22985\"></span>e </div><div class=\"t m0 x90 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22986\">ind.li e comm.</div><div class=\"t m0 x9f h11 y424 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22987\">li</div><div class=\"t m0 x55 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22988\"><span id=\"cflshid_22989\">Altri beni</span><span class=\"_ _129\" id=\"cflshid_22990\">\u00a0</span><span id=\"cflshid_22991\">Immob.ni </span></div><div class=\"t m0 x72 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22992\">in corso e </div><div class=\"t m0 x88 h11 y424 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22993\">acconti</div><div class=\"t m0 x81 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22994\">T<span class=\"_ _0\" id=\"cflshid_22995\"></span>otale </div><div class=\"t m0 xa0 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22996\">immobili, </div><div class=\"t m0 xa1 h11 y424 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22997\">impianti e </div><div class=\"t m0 x67 h11 y425 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_22998\">macchinari</div><div class=\"t m0 x3 h5 y426 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_22999\"><span id=\"cflshid_23000\">Saldo al 01 gennaio 2023</span><span class=\"_ _9c\" id=\"cflshid_23001\">\u00a0</span><span id=\"cflshid_23002\">17.303</span><span class=\"_ _a6\" id=\"cflshid_23003\">\u00a0</span><span id=\"cflshid_23004\">41.857</span><span class=\"_ _8e\" id=\"cflshid_23005\">\u00a0</span><span id=\"cflshid_23006\">78.933</span><span class=\"_ _93\" id=\"cflshid_23007\">\u00a0</span><span id=\"cflshid_23008\">4.878</span><span class=\"_ _62\" id=\"cflshid_23009\">\u00a0</span><span id=\"cflshid_23010\">1.783</span><span class=\"_ _c3\" id=\"cflshid_23011\">\u00a0</span><span id=\"cflshid_23012\">36.315</span><span class=\"_ _55\" id=\"cflshid_23013\">\u00a0</span><span id=\"cflshid_23014\">7.623</span><span class=\"_ _91\" id=\"cflshid_23015\">\u00a0</span><span id=\"cflshid_23016\">188.692</span></div><div class=\"t m0 x3 h2 y427 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23017\"><span id=\"cflshid_23018\">Incrementi</span><span class=\"_ _19b\" id=\"cflshid_23019\">\u00a0</span><span id=\"cflshid_23020\">4.944</span><span class=\"_ _8e\" id=\"cflshid_23021\">\u00a0</span><span id=\"cflshid_23022\">10.391</span><span class=\"_ _8e\" id=\"cflshid_23023\">\u00a0</span><span id=\"cflshid_23024\">19.943</span><span class=\"_ _93\" id=\"cflshid_23025\">\u00a0</span><span id=\"cflshid_23026\">2.531</span><span class=\"_ _62\" id=\"cflshid_23027\">\u00a0</span><span id=\"cflshid_23028\">1.343</span><span class=\"_ _c5\" id=\"cflshid_23029\">\u00a0</span><span id=\"cflshid_23030\">12.893</span><span class=\"_ _8e\" id=\"cflshid_23031\">\u00a0</span><span id=\"cflshid_23032\">14.372</span><span class=\"_ _8e\" id=\"cflshid_23033\">\u00a0</span><span id=\"cflshid_23034\">66.417</span></div><div class=\"t m0 x3 h2 y428 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23035\"><span id=\"cflshid_23036\">Decrementi netti</span><span class=\"_ _123\" id=\"cflshid_23037\">\u00a0</span><span id=\"cflshid_23038\">(109)</span><span class=\"_ _1b6\" id=\"cflshid_23039\">\u00a0</span><span id=\"cflshid_23040\">-</span><span class=\"_ _4e\" id=\"cflshid_23041\">\u00a0</span><span id=\"cflshid_23042\">(93)</span><span class=\"_ _66\" id=\"cflshid_23043\">\u00a0</span><span id=\"cflshid_23044\">(1)</span><span class=\"_ _191\" id=\"cflshid_23045\">\u00a0</span><span id=\"cflshid_23046\">(7)</span><span class=\"_ _5d\" id=\"cflshid_23047\">\u00a0</span><span id=\"cflshid_23048\">(217)</span><span class=\"_ _62\" id=\"cflshid_23049\">\u00a0</span><span id=\"cflshid_23050\">(10)</span><span class=\"_ _8f\" id=\"cflshid_23051\">\u00a0</span><span id=\"cflshid_23052\">(437)</span></div><div class=\"t m0 x3 h2 y429 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23053\"><span id=\"cflshid_23054\">Differenze di traduzione</span><span class=\"_ _1b7\" id=\"cflshid_23055\">\u00a0</span><span class=\"ff1\" id=\"cflshid_23056\"><span id=\"cflshid_23057\">-</span><span class=\"_ _80\" id=\"cflshid_23058\">\u00a0</span><span id=\"cflshid_23059\">-</span><span class=\"_ _5a\" id=\"cflshid_23060\">\u00a0</span><span id=\"cflshid_23061\">(2.739)</span><span class=\"_ _62\" id=\"cflshid_23062\">\u00a0</span><span id=\"cflshid_23063\">(51)</span><span class=\"_ _12a\" id=\"cflshid_23064\">\u00a0</span><span id=\"cflshid_23065\">-</span><span class=\"_ _5d\" id=\"cflshid_23066\">\u00a0</span><span id=\"cflshid_23067\">(923)</span><span class=\"_ _60\" id=\"cflshid_23068\">\u00a0</span><span id=\"cflshid_23069\">(191)</span><span class=\"_ _5a\" id=\"cflshid_23070\">\u00a0</span><span id=\"cflshid_23071\">(3.904)</span></span></div><div class=\"t m0 x3 h2 y42a ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23072\"><span id=\"cflshid_23073\">Rettifiche di valore</span><span class=\"_ _61\" id=\"cflshid_23074\">\u00a0</span><span class=\"ff1\" id=\"cflshid_23075\"><span id=\"cflshid_23076\">-</span><span class=\"_ _8f\" id=\"cflshid_23077\">\u00a0</span><span id=\"cflshid_23078\">(469)</span><span class=\"_ _8f\" id=\"cflshid_23079\">\u00a0</span><span id=\"cflshid_23080\">(692)</span><span class=\"_ _66\" id=\"cflshid_23081\">\u00a0</span><span id=\"cflshid_23082\">(2)</span><span class=\"_ _12a\" id=\"cflshid_23083\">\u00a0</span><span id=\"cflshid_23084\">-</span><span class=\"_ _5c\" id=\"cflshid_23085\">\u00a0</span><span id=\"cflshid_23086\">(369)</span><span class=\"_ _80\" id=\"cflshid_23087\">\u00a0</span><span id=\"cflshid_23088\">-</span><span class=\"_ _5a\" id=\"cflshid_23089\">\u00a0</span><span id=\"cflshid_23090\">(1.532)</span></span></div><div class=\"t m0 x3 h2 y42b ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23091\"><span id=\"cflshid_23092\">Riclassifiche</span><span class=\"_ _90\" id=\"cflshid_23093\">\u00a0</span><span class=\"ff1\" id=\"cflshid_23094\"><span id=\"cflshid_23095\">-</span><span class=\"_ _55\" id=\"cflshid_23096\">\u00a0</span><span id=\"cflshid_23097\">4.276</span><span class=\"_ _67\" id=\"cflshid_23098\">\u00a0</span><span id=\"cflshid_23099\">292</span><span class=\"_ _69\" id=\"cflshid_23100\">\u00a0</span><span id=\"cflshid_23101\">25</span><span class=\"_ _12a\" id=\"cflshid_23102\">\u00a0</span><span id=\"cflshid_23103\">-</span><span class=\"_ _a1\" id=\"cflshid_23104\">\u00a0</span><span id=\"cflshid_23105\">2.622</span><span class=\"_ _165\" id=\"cflshid_23106\">\u00a0</span><span id=\"cflshid_23107\">(7.215)</span><span class=\"_ _80\" id=\"cflshid_23108\">\u00a0</span><span id=\"cflshid_23109\">-</span></span></div><div class=\"t m0 x3 h2 y42c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23110\"><span id=\"cflshid_23111\">Ammortamenti</span><span class=\"_ _1b8\" id=\"cflshid_23112\">\u00a0</span><span id=\"cflshid_23113\">-</span><span class=\"_ _5a\" id=\"cflshid_23114\">\u00a0</span><span id=\"cflshid_23115\">(1.716)</span><span class=\"_ _5\" id=\"cflshid_23116\">\u00a0</span><span id=\"cflshid_23117\">(20.676)</span><span class=\"_ _5a\" id=\"cflshid_23118\">\u00a0</span><span id=\"cflshid_23119\">(1.462)</span><span class=\"_ _184\" id=\"cflshid_23120\">\u00a0</span><span id=\"cflshid_23121\">(693)</span><span class=\"_ _46\" id=\"cflshid_23122\">\u00a0</span><span id=\"cflshid_23123\">(11.653)</span><span class=\"_ _80\" id=\"cflshid_23124\">\u00a0</span><span id=\"cflshid_23125\">-</span><span class=\"_ _5\" id=\"cflshid_23126\">\u00a0</span><span id=\"cflshid_23127\">(36.200)</span></div><div class=\"t m0 x3 h5 y42d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23128\"><span id=\"cflshid_23129\">Saldo al 31 dicembre 2023</span><span class=\"_ _5f\" id=\"cflshid_23130\">\u00a0</span><span id=\"cflshid_23131\">22.138</span><span class=\"_ _a6\" id=\"cflshid_23132\">\u00a0</span><span id=\"cflshid_23133\">54.339</span><span class=\"_ _8e\" id=\"cflshid_23134\">\u00a0</span><span id=\"cflshid_23135\">74.968</span><span class=\"_ _93\" id=\"cflshid_23136\">\u00a0</span><span id=\"cflshid_23137\">5.918</span><span class=\"_ _62\" id=\"cflshid_23138\">\u00a0</span><span id=\"cflshid_23139\">2.426</span><span class=\"_ _c3\" id=\"cflshid_23140\">\u00a0</span><span id=\"cflshid_23141\">38.668</span><span class=\"_ _a6\" id=\"cflshid_23142\">\u00a0</span><span id=\"cflshid_23143\">14.579</span><span class=\"_ _129\" id=\"cflshid_23144\">\u00a0</span><span id=\"cflshid_23145\">213.036</span></div><div class=\"t m0 x3 h14 y42e fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23146\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_23147\"></span>o)</div><div class=\"t m0 x4e h11 y3c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23148\"><span id=\"cflshid_23149\">T<span class=\"_ _0\" id=\"cflshid_23150\"></span>erreni</span><span class=\"_ _163\" id=\"cflshid_23151\">\u00a0</span><span id=\"cflshid_23152\">Fabbricati</span><span class=\"_ _1b5\" id=\"cflshid_23153\">\u00a0</span><span id=\"cflshid_23154\">Migliorie su </span></div><div class=\"t m0 x26 h11 y42f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23155\">beni di terzi</div><div class=\"t m0 x39 h11 y3c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23156\">Impianti e </div><div class=\"t m0 x29 h11 y42f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23157\">macchinari</div><div class=\"t m0 x77 h11 y3c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23158\">Attrezzatur<span class=\"_ _3\" id=\"cflshid_23159\"></span>e </div><div class=\"t m0 x71 h11 y42f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23160\">ind.li </div><div class=\"t m0 x63 h11 y430 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23161\">e comm.li</div><div class=\"t m0 x55 h11 y3c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23162\"><span id=\"cflshid_23163\">Altri beni</span><span class=\"_ _129\" id=\"cflshid_23164\">\u00a0</span><span id=\"cflshid_23165\">Immob.ni </span></div><div class=\"t m0 x72 h11 y42f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23166\">in corso e </div><div class=\"t m0 x88 h11 y430 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23167\">acconti</div><div class=\"t m0 x81 h11 y3c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23168\">T<span class=\"_ _0\" id=\"cflshid_23169\"></span>otale </div><div class=\"t m0 xa0 h11 y42f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23170\">immobili, </div><div class=\"t m0 xa1 h11 y430 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23171\">impianti e </div><div class=\"t m0 x67 h11 y431 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23172\">macchinari</div><div class=\"t m0 x3 h5 y432 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23173\"><span id=\"cflshid_23174\">Saldo al 01 gennaio 2022</span><span class=\"_ _1b9\" id=\"cflshid_23175\">\u00a0</span><span id=\"cflshid_23176\">7.974</span><span class=\"_ _a6\" id=\"cflshid_23177\">\u00a0</span><span id=\"cflshid_23178\">40.732</span><span class=\"_ _8e\" id=\"cflshid_23179\">\u00a0</span><span id=\"cflshid_23180\">75.572</span><span class=\"_ _93\" id=\"cflshid_23181\">\u00a0</span><span id=\"cflshid_23182\">4.471</span><span class=\"_ _62\" id=\"cflshid_23183\">\u00a0</span><span id=\"cflshid_23184\">2.584</span><span class=\"_ _c3\" id=\"cflshid_23185\">\u00a0</span><span id=\"cflshid_23186\">32.558</span><span class=\"_ _55\" id=\"cflshid_23187\">\u00a0</span><span id=\"cflshid_23188\">2.142</span><span class=\"_ _91\" id=\"cflshid_23189\">\u00a0</span><span id=\"cflshid_23190\">166.033</span></div><div class=\"t m0 x3 h2 y433 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23191\"><span id=\"cflshid_23192\">Incrementi</span><span class=\"_ _19b\" id=\"cflshid_23193\">\u00a0</span><span id=\"cflshid_23194\">8.664</span><span class=\"_ _93\" id=\"cflshid_23195\">\u00a0</span><span id=\"cflshid_23196\">2.644</span><span class=\"_ _a6\" id=\"cflshid_23197\">\u00a0</span><span id=\"cflshid_23198\">21.041</span><span class=\"_ _93\" id=\"cflshid_23199\">\u00a0</span><span id=\"cflshid_23200\">1.582</span><span class=\"_ _1ba\" id=\"cflshid_23201\">\u00a0</span><span id=\"cflshid_23202\">670</span><span class=\"_ _c5\" id=\"cflshid_23203\">\u00a0</span><span id=\"cflshid_23204\">12.782</span><span class=\"_ _93\" id=\"cflshid_23205\">\u00a0</span><span id=\"cflshid_23206\">7.657</span><span class=\"_ _a6\" id=\"cflshid_23207\">\u00a0</span><span id=\"cflshid_23208\">55.040</span></div><div class=\"t m0 x3 h2 y434 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23209\"><span id=\"cflshid_23210\">Decrementi netti</span><span class=\"_ _106\" id=\"cflshid_23211\">\u00a0</span><span id=\"cflshid_23212\">-</span><span class=\"_ _1b6\" id=\"cflshid_23213\">\u00a0</span><span id=\"cflshid_23214\">-</span><span class=\"_ _f5\" id=\"cflshid_23215\">\u00a0</span><span id=\"cflshid_23216\"> -</span><span class=\"_ _1bb\" id=\"cflshid_23217\">\u00a0</span><span id=\"cflshid_23218\"> (9)</span><span class=\"_ _1b9\" id=\"cflshid_23219\">\u00a0</span><span id=\"cflshid_23220\"> (5)</span><span class=\"_ _8e\" id=\"cflshid_23221\">\u00a0</span><span id=\"cflshid_23222\"> (159)</span><span class=\"_ _bd\" id=\"cflshid_23223\">\u00a0</span><span id=\"cflshid_23224\"> (13)</span><span class=\"_ _a2\" id=\"cflshid_23225\">\u00a0</span><span id=\"cflshid_23226\"> (186)</span></div><div class=\"t m0 x3 h2 y435 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23227\"><span id=\"cflshid_23228\">Differenze di traduzione</span><span class=\"_ _1b7\" id=\"cflshid_23229\">\u00a0</span><span class=\"ff1\" id=\"cflshid_23230\"><span id=\"cflshid_23231\">-</span><span class=\"_ _80\" id=\"cflshid_23232\">\u00a0</span><span id=\"cflshid_23233\">-</span><span class=\"_ _93\" id=\"cflshid_23234\">\u00a0</span><span id=\"cflshid_23235\">1.661</span><span class=\"_ _69\" id=\"cflshid_23236\">\u00a0</span><span id=\"cflshid_23237\">74</span><span class=\"_ _80\" id=\"cflshid_23238\">\u00a0</span><span id=\"cflshid_23239\">17</span><span class=\"_ _12b\" id=\"cflshid_23240\">\u00a0</span><span id=\"cflshid_23241\">547</span><span class=\"_ _bd\" id=\"cflshid_23242\">\u00a0</span><span id=\"cflshid_23243\"> (24)</span><span class=\"_ _93\" id=\"cflshid_23244\">\u00a0</span><span id=\"cflshid_23245\">2.275</span></span></div><div class=\"t m0 x3 h2 y436 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23246\"><span id=\"cflshid_23247\">Rettifiche di valore</span><span class=\"_ _61\" id=\"cflshid_23248\">\u00a0</span><span class=\"ff1\" id=\"cflshid_23249\"><span id=\"cflshid_23250\">-</span><span class=\"_ _80\" id=\"cflshid_23251\">\u00a0</span><span id=\"cflshid_23252\">-</span><span class=\"_ _8d\" id=\"cflshid_23253\">\u00a0</span><span id=\"cflshid_23254\"> (41<span class=\"_ _0\" id=\"cflshid_23255\"></span>1)</span><span class=\"_ _80\" id=\"cflshid_23256\">\u00a0</span><span id=\"cflshid_23257\">-</span><span class=\"_ _12a\" id=\"cflshid_23258\">\u00a0</span><span id=\"cflshid_23259\">-</span><span class=\"_ _93\" id=\"cflshid_23260\">\u00a0</span><span id=\"cflshid_23261\"> (32)</span><span class=\"_ _80\" id=\"cflshid_23262\">\u00a0</span><span id=\"cflshid_23263\">-</span><span class=\"_ _a2\" id=\"cflshid_23264\">\u00a0</span><span id=\"cflshid_23265\"> (443)</span></span></div><div class=\"t m0 x3 h2 y437 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23266\"><span id=\"cflshid_23267\">Riclassifiche</span><span class=\"_ _19b\" id=\"cflshid_23268\">\u00a0</span><span class=\"ff1\" id=\"cflshid_23269\"><span id=\"cflshid_23270\">665</span><span class=\"_ _184\" id=\"cflshid_23271\">\u00a0</span><span id=\"cflshid_23272\">108</span><span class=\"_ _67\" id=\"cflshid_23273\">\u00a0</span><span id=\"cflshid_23274\">787</span><span class=\"_ _79\" id=\"cflshid_23275\">\u00a0</span><span id=\"cflshid_23276\">-</span><span class=\"_ _79\" id=\"cflshid_23277\">\u00a0</span><span id=\"cflshid_23278\">16</span><span class=\"_ _96\" id=\"cflshid_23279\">\u00a0</span><span id=\"cflshid_23280\">717</span><span class=\"_ _58\" id=\"cflshid_23281\">\u00a0</span><span id=\"cflshid_23282\"> (2.139)</span><span class=\"_ _67\" id=\"cflshid_23283\">\u00a0</span><span id=\"cflshid_23284\">154</span></span></div><div class=\"t m0 x3 h2 y438 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23285\"><span id=\"cflshid_23286\">Ammortamenti</span><span class=\"_ _1b8\" id=\"cflshid_23287\">\u00a0</span><span id=\"cflshid_23288\">-</span><span class=\"_ _58\" id=\"cflshid_23289\">\u00a0</span><span id=\"cflshid_23290\"> (1.627)</span><span class=\"_ _a3\" id=\"cflshid_23291\">\u00a0</span><span id=\"cflshid_23292\"> (19.717)</span><span class=\"_ _58\" id=\"cflshid_23293\">\u00a0</span><span id=\"cflshid_23294\"> (1.240)</span><span class=\"_ _5d\" id=\"cflshid_23295\">\u00a0</span><span id=\"cflshid_23296\"> (1.499)</span><span class=\"_ _26\" id=\"cflshid_23297\">\u00a0</span><span id=\"cflshid_23298\"> (10.098)</span><span class=\"_ _1b6\" id=\"cflshid_23299\">\u00a0</span><span id=\"cflshid_23300\">-</span><span class=\"_ _a3\" id=\"cflshid_23301\">\u00a0</span><span id=\"cflshid_23302\"> (34.181)</span></div><div class=\"t m0 x3 h5 y439 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23303\"><span id=\"cflshid_23304\">Saldo al 31 dicembre 2022</span><span class=\"_ _5f\" id=\"cflshid_23305\">\u00a0</span><span id=\"cflshid_23306\">17.303</span><span class=\"_ _a6\" id=\"cflshid_23307\">\u00a0</span><span id=\"cflshid_23308\">41.857</span><span class=\"_ _8e\" id=\"cflshid_23309\">\u00a0</span><span id=\"cflshid_23310\">78.933</span><span class=\"_ _93\" id=\"cflshid_23311\">\u00a0</span><span id=\"cflshid_23312\">4.878</span><span class=\"_ _62\" id=\"cflshid_23313\">\u00a0</span><span id=\"cflshid_23314\">1.783</span><span class=\"_ _c3\" id=\"cflshid_23315\">\u00a0</span><span id=\"cflshid_23316\">36.315</span><span class=\"_ _55\" id=\"cflshid_23317\">\u00a0</span><span id=\"cflshid_23318\">7.623</span><span class=\"_ _91\" id=\"cflshid_23319\">\u00a0</span><span id=\"cflshid_23320\">188.692</span></div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23321\"><span id=\"cflshid_23322\">Nel <span class=\"_ _d\" id=\"cflshid_23323\"></span>2023 </span><span class=\"_ _4\" id=\"cflshid_23324\">\u00a0</span><span id=\"cflshid_23325\">il <span class=\"_ _d\" id=\"cflshid_23326\"></span>Gruppo </span><span class=\"_ _4\" id=\"cflshid_23327\">\u00a0</span><span id=\"cflshid_23328\">Brunello <span class=\"_ _d\" id=\"cflshid_23329\"></span>Cucinelli <span class=\"_ _4\" id=\"cflshid_23330\"></span>ha <span class=\"_ _d\" id=\"cflshid_23331\"></span>effettuato <span class=\"_ _4\" id=\"cflshid_23332\"></span>investimenti <span class=\"_ _d\" id=\"cflshid_23333\"></span>in <span class=\"_ _d\" id=\"cflshid_23334\"></span>Immobili, </span><span class=\"_ _4\" id=\"cflshid_23335\">\u00a0</span><span id=\"cflshid_23336\">impianti <span class=\"_ _d\" id=\"cflshid_23337\"></span>e </span><span class=\"_ _4\" id=\"cflshid_23338\">\u00a0</span><span id=\"cflshid_23339\">macchinari <span class=\"_ _d\" id=\"cflshid_23340\"></span>per <span class=\"_ _4\" id=\"cflshid_23341\"></span>Euro </span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23342\">66.417 migliaia, composti come segue:</div><div class=\"t m0 x31 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23343\"><span id=\"cflshid_23344\">\u00a0<span class=\"_ _45\" id=\"cflshid_23345\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_23346\">\u00a0</span><span class=\"ff6\" id=\"cflshid_23347\">investimenti per complessivi Euro 15.335 <span class=\"_ _a\" id=\"cflshid_23348\"></span>migliaia nelle voci \u201cT<span class=\"_ _0\" id=\"cflshid_23349\"></span>erreni\u201d e \u201cFabbricati\u201d, <span class=\"_ _a\" id=\"cflshid_23350\"></span>relativi principalmente </span></div><div class=\"t m0 x32 h6 y6c ff1 fs4 fc0 sc0 ls0 ws93\" id=\"cflshid_23351\">all\u2019acquisto di due fabbricati ad uso industriale, di cui uno dalla controllante Foro delle <span class=\"_ _0\" id=\"cflshid_23352\"></span>Arti S.r<span class=\"_ _0\" id=\"cflshid_23353\"></span>.l. (per maggiori </div><div class=\"t m0 x32 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23354\">dettagli <span class=\"_ _a\" id=\"cflshid_23355\"></span>in <span class=\"_ _c\" id=\"cflshid_23356\"></span>merito <span class=\"_ _c\" id=\"cflshid_23357\"></span>a <span class=\"_ _c\" id=\"cflshid_23358\"></span>questa <span class=\"_ _c\" id=\"cflshid_23359\"></span>operazione <span class=\"_ _c\" id=\"cflshid_23360\"></span>si <span class=\"_ _c\" id=\"cflshid_23361\"></span>rimanda <span class=\"_ _c\" id=\"cflshid_23362\"></span>al <span class=\"_ _c\" id=\"cflshid_23363\"></span>paragrafo <span class=\"_ _c\" id=\"cflshid_23364\"></span>\u201cRapporti <span class=\"_ _c\" id=\"cflshid_23365\"></span>con <span class=\"_ _c\" id=\"cflshid_23366\"></span>parti <span class=\"_ _c\" id=\"cflshid_23367\"></span>correlate\u201d <span class=\"_ _c\" id=\"cflshid_23368\"></span>della <span class=\"_ _c\" id=\"cflshid_23369\"></span>Relazione </div><div class=\"t m0 x32 h6 y6e ff1 fs4 fc0 sc0 ls0 ws7e\" id=\"cflshid_23370\">del Consiglio di <span class=\"_ _0\" id=\"cflshid_23371\"></span>Amministrazione sull\u2019andamento della gestione), e l\u2019altro nei pressi di Solomeo, all\u2019acquisto </div><div class=\"t m0 x32 h6 y6f ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_23372\">del terreno sul quale verr\u00e0 realizzata la nuova fabbrica a Penne, in <span class=\"_ _0\" id=\"cflshid_23373\"></span>Abruzzo, oltre a migliorie realizzate su altri </div><div class=\"t m0 x32 h6 y79 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23374\">fabbricati di propriet\u00e0;</div><span class=\"ff6\" id=\"cflshid_23387\">Euro 19.943 migliaia nella voce \u201cMigliorie su beni di terzi\u201d, riconducibili principalmente alle aperture <span class=\"_ _a\" id=\"cflshid_23388\"></span>ed agli </span><div class=\"t m0 x32 h6 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23389\"><span id=\"cflshid_23390\">ampliamenti di punti <span class=\"_ _3\" id=\"cflshid_23391\"></span>vendita a gestione diretta <span class=\"_ _3\" id=\"cflshid_23392\"></span>e di punti vendita wholesale <span class=\"_ _3\" id=\"cflshid_23393\"></span>ed a migliorie apportate <span class=\"_ _3\" id=\"cflshid_23394\"></span>sulle bou</span><span class=\"ff1\" id=\"cflshid_23395\">-</span></div><div class=\"t m0 x32 h7 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23396\">tique esistenti e sugli show room nel mondo;</div><div class=\"t m0 x31 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23397\"><span id=\"cflshid_23398\">\u00a0<span class=\"_ _45\" id=\"cflshid_23399\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_23400\">\u00a0</span><span class=\"ff6\" id=\"cflshid_23401\"><span id=\"cflshid_23402\">Euro <span class=\"_ _d\" id=\"cflshid_23403\"></span>16.767 <span class=\"_ _4\" id=\"cflshid_23404\"></span>migliaia, <span class=\"_ _c\" id=\"cflshid_23405\"></span>iscritti <span class=\"_ _4\" id=\"cflshid_23406\"></span>quanto <span class=\"_ _c\" id=\"cflshid_23407\"></span>ad <span class=\"_ _4\" id=\"cflshid_23408\"></span>Euro <span class=\"_ _c\" id=\"cflshid_23409\"></span>2.531 <span class=\"_ _4\" id=\"cflshid_23410\"></span>migliaia <span class=\"_ _c\" id=\"cflshid_23411\"></span>nella </span><span class=\"_ _4\" id=\"cflshid_23412\">\u00a0</span><span id=\"cflshid_23413\">voce <span class=\"_ _c\" id=\"cflshid_23414\"></span>\u201cImpianti </span><span class=\"_ _4\" id=\"cflshid_23415\">\u00a0</span><span id=\"cflshid_23416\">e <span class=\"_ _d\" id=\"cflshid_23417\"></span>macchinari\u201d <span class=\"_ _d\" id=\"cflshid_23418\"></span>(principal</span></span><span id=\"cflshid_23419\">-</span></div><div class=\"t m0 x32 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23420\">mente riferibili <span class=\"_ _3\" id=\"cflshid_23421\"></span>a nuovi macchinari <span class=\"_ _3\" id=\"cflshid_23422\"></span>per la produzione), <span class=\"_ _3\" id=\"cflshid_23423\"></span>quanto ad <span class=\"_ _3\" id=\"cflshid_23424\"></span>Euro 1.343 migliaia <span class=\"_ _3\" id=\"cflshid_23425\"></span>nella voce \u201cAttrezzature </div><div class=\"t m0 x32 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23426\">industriali e <span class=\"_ _a\" id=\"cflshid_23427\"></span>commerciali\u201d <span class=\"_ _a\" id=\"cflshid_23428\"></span>(principalmente riferibili <span class=\"_ _a\" id=\"cflshid_23429\"></span>ad investimenti <span class=\"_ _a\" id=\"cflshid_23430\"></span>effettuati <span class=\"_ _a\" id=\"cflshid_23431\"></span>nei punti <span class=\"_ _a\" id=\"cflshid_23432\"></span>vendita <span class=\"_ _a\" id=\"cflshid_23433\"></span>nonch\u00e9 presso </div><div class=\"t m0 x32 h6 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23434\"><span id=\"cflshid_23435\">la <span class=\"_ _c\" id=\"cflshid_23436\"></span>sede <span class=\"_ _c\" id=\"cflshid_23437\"></span>centrale <span class=\"_ _d\" id=\"cflshid_23438\"></span>di <span class=\"_ _c\" id=\"cflshid_23439\"></span>Solomeo), <span class=\"_ _c\" id=\"cflshid_23440\"></span>quanto <span class=\"_ _d\" id=\"cflshid_23441\"></span>ad <span class=\"_ _c\" id=\"cflshid_23442\"></span>Euro <span class=\"_ _d\" id=\"cflshid_23443\"></span>12.893 <span class=\"_ _c\" id=\"cflshid_23444\"></span>migliaia <span class=\"_ _c\" id=\"cflshid_23445\"></span>nella <span class=\"_ _d\" id=\"cflshid_23446\"></span>voce <span class=\"_ _c\" id=\"cflshid_23447\"></span>\u201cAltri <span class=\"_ _c\" id=\"cflshid_23448\"></span>beni\u201d <span class=\"_ _d\" id=\"cflshid_23449\"></span>(principalmente <span class=\"_ _c\" id=\"cflshid_23450\"></span>riferi</span><span class=\"ff1\" id=\"cflshid_23451\">-</span></div><div class=\"t m0 x32 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23452\">bili <span class=\"_ _a\" id=\"cflshid_23453\"></span>ad <span class=\"_ _a\" id=\"cflshid_23454\"></span>investimenti <span class=\"_ _a\" id=\"cflshid_23455\"></span>per <span class=\"_ _a\" id=\"cflshid_23456\"></span>mobili <span class=\"_ _a\" id=\"cflshid_23457\"></span>e <span class=\"_ _a\" id=\"cflshid_23458\"></span>arredi <span class=\"_ _a\" id=\"cflshid_23459\"></span>effettuati <span class=\"_ _c\" id=\"cflshid_23460\"></span>nei <span class=\"_ _a\" id=\"cflshid_23461\"></span>punti <span class=\"_ _a\" id=\"cflshid_23462\"></span>vendita, <span class=\"_ _a\" id=\"cflshid_23463\"></span>nonch\u00e9 <span class=\"_ _a\" id=\"cflshid_23464\"></span>per <span class=\"_ _a\" id=\"cflshid_23465\"></span>ordinaria <span class=\"_ _a\" id=\"cflshid_23466\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_23467\"></span>di <span class=\"_ _c\" id=\"cflshid_23468\"></span>sviluppo <span class=\"_ _a\" id=\"cflshid_23469\"></span>e </div><div class=\"t m0 x32 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23470\">rinnovamento di mobili e arredi, automezzi ed attrezzature e \u201ccollezione storica\u201d presso la sede di Solomeo);</div><div class=\"t m0 x31 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23471\"><span id=\"cflshid_23472\">\u00a0<span class=\"_ _45\" id=\"cflshid_23473\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_23474\">\u00a0</span><span class=\"ff6\" id=\"cflshid_23475\">ulteriori investimenti <span class=\"_ _a\" id=\"cflshid_23476\"></span>iscritti tra <span class=\"_ _a\" id=\"cflshid_23477\"></span>le <span class=\"_ _a\" id=\"cflshid_23478\"></span>\u201cImmobilizzazioni in <span class=\"_ _a\" id=\"cflshid_23479\"></span>corso ed <span class=\"_ _a\" id=\"cflshid_23480\"></span>acconti\u201d per <span class=\"_ _a\" id=\"cflshid_23481\"></span>Euro <span class=\"_ _a\" id=\"cflshid_23482\"></span>14.372 migliaia, <span class=\"_ _a\" id=\"cflshid_23483\"></span>tra cui <span class=\"_ _a\" id=\"cflshid_23484\"></span>si </span></div><div class=\"t m0 x32 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23485\">segnala <span class=\"_ _a\" id=\"cflshid_23486\"></span>il <span class=\"_ _c\" id=\"cflshid_23487\"></span>proseguimento <span class=\"_ _a\" id=\"cflshid_23488\"></span>delle <span class=\"_ _c\" id=\"cflshid_23489\"></span>opere <span class=\"_ _c\" id=\"cflshid_23490\"></span>di <span class=\"_ _a\" id=\"cflshid_23491\"></span>riqualificazione <span class=\"_ _c\" id=\"cflshid_23492\"></span>e <span class=\"_ _a\" id=\"cflshid_23493\"></span>di <span class=\"_ _c\" id=\"cflshid_23494\"></span>riconversione <span class=\"_ _c\" id=\"cflshid_23495\"></span>edilizia <span class=\"_ _a\" id=\"cflshid_23496\"></span>sulla <span class=\"_ _c\" id=\"cflshid_23497\"></span>vasta <span class=\"_ _a\" id=\"cflshid_23498\"></span>area <span class=\"_ _c\" id=\"cflshid_23499\"></span>di <span class=\"_ _c\" id=\"cflshid_23500\"></span>8 <span class=\"_ _a\" id=\"cflshid_23501\"></span>ettari </div><div class=\"t m0 x32 h6 y52 ff1 fs4 fc0 sc0 ls0 wsa3\" id=\"cflshid_23502\"><span id=\"cflshid_23503\">alle porte di Solomeo, acquistata nel corso del precedente esercizio, dove sar\u00e0 realizzato l\u2019ampliamento strate</span><span class=\"ws0\" id=\"cflshid_23504\">-</span></div><div class=\"t m0 x32 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23505\">gico del nostro polo produttivo oltre ai lavori per l\u2019approntamento di punti vendita.  </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_23506\">Si segnala che complessivamente gli investimenti IT/Digital del 2023 riferibili ad immobili, impianti e macchinari </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23507\">ammontano complessivamente ad Euro 1.838 migliaia.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24740": {
   "value": "<div class=\"t m0 x3 h9 y59 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23508\"><span id=\"cflshid_23509\">Nota 4.  </span><span class=\"_ _c0\" id=\"cflshid_23510\">\u00a0</span><span id=\"cflshid_23511\">Investimenti immobiliari</span></div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws94\" id=\"cflshid_23512\">La composizione della voce Investimenti immobiliari al 31 dicembre 2023, comparata con gli stessi valori al 31 </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23513\">dicembre 2022, \u00e8 di seguito evidenziata:</div><div class=\"t m0 x3 h14 y43a fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23514\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_23515\"></span>o)</div><div class=\"t m0 x1e h11 y43b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23516\"><span id=\"cflshid_23517\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_23518\">\u00a0</span><span id=\"cflshid_23519\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_23520\">\u00a0</span><span id=\"cflshid_23521\">V<span class=\"_ _0\" id=\"cflshid_23522\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y43c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23523\"><span id=\"cflshid_23524\">Investimenti immobiliari</span><span class=\"_ _b0\" id=\"cflshid_23525\">\u00a0</span><span id=\"cflshid_23526\">10.072</span><span class=\"_ _c9\" id=\"cflshid_23527\">\u00a0</span><span id=\"cflshid_23528\">7.223</span><span class=\"_ _c9\" id=\"cflshid_23529\">\u00a0</span><span id=\"cflshid_23530\">2.849</span></div><div class=\"t m0 x3 h5 y43d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23531\"><span id=\"cflshid_23532\">T<span class=\"_ _2\" id=\"cflshid_23533\"></span>otale Investimenti Immobiliari</span><span class=\"_ _3e\" id=\"cflshid_23534\">\u00a0</span><span id=\"cflshid_23535\">10.072</span><span class=\"_ _c9\" id=\"cflshid_23536\">\u00a0</span><span id=\"cflshid_23537\">7.223</span><span class=\"_ _c9\" id=\"cflshid_23538\">\u00a0</span><span id=\"cflshid_23539\">2.849</span></div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23540\">La <span class=\"_ _3\" id=\"cflshid_23541\"></span>voce, pari <span class=\"_ _0\" id=\"cflshid_23542\"></span>ad Euro <span class=\"_ _0\" id=\"cflshid_23543\"></span>10.072 migliaia, <span class=\"_ _0\" id=\"cflshid_23544\"></span>si riferisce <span class=\"_ _0\" id=\"cflshid_23545\"></span>a compendi <span class=\"_ _3\" id=\"cflshid_23546\"></span>immobiliari <span class=\"_ _3\" id=\"cflshid_23547\"></span>e a <span class=\"_ _0\" id=\"cflshid_23548\"></span>terreni edificabili <span class=\"_ _0\" id=\"cflshid_23549\"></span>situati nel <span class=\"_ _0\" id=\"cflshid_23550\"></span>paese di </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23551\">Solomeo, gestiti con l\u2019obiettivo di essere restaurati e successivamente concessi in locazione.</div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_23552\">La tabella che segue evidenzia la movimentazione del valore netto contabile della voce Investimenti immobiliari </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23553\">per l\u2019esercizio chiuso al 31 dicembre 2023:</div><div class=\"t m0 x3 h14 y11e fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23554\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_23555\"></span>o)</div><div class=\"t m0 x3a h11 y11f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23556\">T<span class=\"_ _0\" id=\"cflshid_23557\"></span>otale Investimenti Immobiliari</div><div class=\"t m0 x3 h5 y43e ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23558\"><span id=\"cflshid_23559\">Saldo al 01 gennaio 2023</span><span class=\"_ _1bc\" id=\"cflshid_23560\">\u00a0</span><span id=\"cflshid_23561\">7.223</span></div><div class=\"t m0 x3 h2 y43f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23562\"><span id=\"cflshid_23563\">Incrementi</span><span class=\"_ _1bd\" id=\"cflshid_23564\">\u00a0</span><span id=\"cflshid_23565\">2.994</span></div><div class=\"t m0 x3 h2 y440 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23566\"><span id=\"cflshid_23567\">Ammortamenti</span><span class=\"_ _1be\" id=\"cflshid_23568\">\u00a0</span><span id=\"cflshid_23569\">(145)</span></div><div class=\"t m0 x3 h5 y441 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23570\"><span id=\"cflshid_23571\">Saldo al 31 dicembre 2023</span><span class=\"_ _1bf\" id=\"cflshid_23572\">\u00a0</span><span id=\"cflshid_23573\">10.072</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24741": {
   "value": "<div class=\"t m0 x3 h9 y3 ffe fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23582\"><span id=\"cflshid_23583\">Nota 5.  </span><span class=\"_ _169\" id=\"cflshid_23584\">\u00a0</span><span id=\"cflshid_23585\">Attivit\u00e0 finanziarie per leasing non correnti e <span class=\"_ _a\" id=\"cflshid_23586\"></span>correnti</span></div><div class=\"t m0 x3 h7 y71 ff6 fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23587\">La <span class=\"_ _0\" id=\"cflshid_23588\"></span>voce accoglie <span class=\"_ _0\" id=\"cflshid_23589\"></span>i <span class=\"_ _0\" id=\"cflshid_23590\"></span>contratti di <span class=\"_ _0\" id=\"cflshid_23591\"></span>sublocazione <span class=\"_ _0\" id=\"cflshid_23592\"></span>attiva identificati <span class=\"_ _0\" id=\"cflshid_23593\"></span>come <span class=\"_ _3\" id=\"cflshid_23594\"></span>\u201cleasing <span class=\"_ _0\" id=\"cflshid_23595\"></span>finanziari\u201d che <span class=\"_ _0\" id=\"cflshid_23596\"></span>sono <span class=\"_ _0\" id=\"cflshid_23597\"></span>stati classificati<span class=\"_ _3\" id=\"cflshid_23598\"></span></div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23599\">e contabilizzati come <span class=\"_ _a\" id=\"cflshid_23600\"></span>attivit\u00e0 finanziarie per <span class=\"_ _a\" id=\"cflshid_23601\"></span>investimenti.</div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls15 ws0\" id=\"cflshid_23602\">Di seguito \u00e8 evidenziata la voce al 31 dicembre 2023:</div><div class=\"t m0 x3 h14 y442 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23603\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_23604\"></span>o)</div><div class=\"t m0 x29 h11 y443 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23605\"><span id=\"cflshid_23606\">non correnti</span><span class=\"_ _48\" id=\"cflshid_23607\">\u00a0</span><span id=\"cflshid_23608\">correnti</span><span class=\"_ _1c0\" id=\"cflshid_23609\">\u00a0</span><span id=\"cflshid_23610\">T<span class=\"_ _0\" id=\"cflshid_23611\"></span>otale al 31 dicembre 2023</span></div><div class=\"t m0 x3 h2 y444 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23612\"><span id=\"cflshid_23613\">Attivit\u00e0 finanziarie per leasing</span><span class=\"_ _1c1\" id=\"cflshid_23614\">\u00a0</span><span class=\"ff1\" id=\"cflshid_23615\"><span id=\"cflshid_23616\">3.272</span><span class=\"_ _c9\" id=\"cflshid_23617\">\u00a0</span><span id=\"cflshid_23618\">2.954</span><span class=\"_ _c9\" id=\"cflshid_23619\">\u00a0</span><span id=\"cflshid_23620\">6.226</span></span></div><div class=\"t m0 x3 h5 y445 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23621\"><span id=\"cflshid_23622\">T<span class=\"_ _2\" id=\"cflshid_23623\"></span>otale <span class=\"_ _0\" id=\"cflshid_23624\"></span>Attivit\u00e0 finanziarie per leasing</span><span class=\"_ _85\" id=\"cflshid_23625\">\u00a0</span><span class=\"ff3\" id=\"cflshid_23626\"><span id=\"cflshid_23627\">3.272</span><span class=\"_ _c9\" id=\"cflshid_23628\">\u00a0</span><span id=\"cflshid_23629\">2.954</span><span class=\"_ _c9\" id=\"cflshid_23630\">\u00a0</span><span id=\"cflshid_23631\">6.226</span></span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls15 ws48\" id=\"cflshid_23632\">La movimentazione per gli esercizi chiusi al 31 dicembre 2023 ed al 31 dicembre 2022 \u00e8 di seguito evidenziata:</div><div class=\"t m0 x3 h14 y446 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23633\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_23634\"></span>o)</div><div class=\"t m0 x54 h11 y447 ffe fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23635\">T<span class=\"_ _0\" id=\"cflshid_23636\"></span>otale <span class=\"_ _0\" id=\"cflshid_23637\"></span>Attivit\u00e0 finanziarie per leasing </div><div class=\"t m0 x3 h5 y448 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23638\"><span id=\"cflshid_23639\">Saldo al 01 gennaio 2023</span><span class=\"_ _1c2\" id=\"cflshid_23640\">\u00a0</span><span id=\"cflshid_23641\">8.261</span></div><div class=\"t m0 x3 h2 y449 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23642\"><span id=\"cflshid_23643\">Incrementi per nuovi contratti</span><span class=\"_ _1c3\" id=\"cflshid_23644\">\u00a0</span><span id=\"cflshid_23645\">577</span></div><div class=\"t m0 x3 h2 y44a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23646\"><span id=\"cflshid_23647\">Incrementi per interessi attivi</span><span class=\"_ _1c2\" id=\"cflshid_23648\">\u00a0</span><span id=\"cflshid_23649\">73</span></div><div class=\"t m0 x3 h2 y44b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23650\"><span id=\"cflshid_23651\">Decrementi per incassi ricevuti</span><span class=\"_ _1c4\" id=\"cflshid_23652\">\u00a0</span><span id=\"cflshid_23653\">(2.685)</span></div><div class=\"t m0 x3 h5 y44c ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23654\"><span id=\"cflshid_23655\">Saldo al 31 dicembre 2023</span><span class=\"_ _1c5\" id=\"cflshid_23656\">\u00a0</span><span id=\"cflshid_23657\">6.226</span></div><div class=\"t m0 x3 h14 y42e fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23658\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_23659\"></span>o)</div><div class=\"t m0 x54 h11 y3c4 ffe fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23660\">T<span class=\"_ _0\" id=\"cflshid_23661\"></span>otale <span class=\"_ _0\" id=\"cflshid_23662\"></span>Attivit\u00e0 finanziarie per leasing </div><div class=\"t m0 x3 h5 y44d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23663\"><span id=\"cflshid_23664\">Saldo al 01 gennaio 2022</span><span class=\"_ _1c2\" id=\"cflshid_23665\">\u00a0</span><span id=\"cflshid_23666\">6.519</span></div><div class=\"t m0 x3 h2 y44e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23667\"><span id=\"cflshid_23668\">Incrementi per nuovi contratti</span><span class=\"_ _1c6\" id=\"cflshid_23669\">\u00a0</span><span id=\"cflshid_23670\">4.435</span></div><div class=\"t m0 x3 h2 y44f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23671\"><span id=\"cflshid_23672\">Incrementi per interessi attivi</span><span class=\"_ _1c2\" id=\"cflshid_23673\">\u00a0</span><span id=\"cflshid_23674\">51</span></div><div class=\"t m0 x3 h2 y450 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23675\"><span id=\"cflshid_23676\">Decrementi per incassi ricevuti</span><span class=\"_ _1c7\" id=\"cflshid_23677\">\u00a0</span><span id=\"cflshid_23678\"> (2.744)</span></div><div class=\"t m0 x3 h5 y451 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23679\"><span id=\"cflshid_23680\">Saldo al 31 dicembre 2022</span><span class=\"_ _1c5\" id=\"cflshid_23681\">\u00a0</span><span id=\"cflshid_23682\">8.261</span></div><div class=\"t m0 x3 h9 y51 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25636\"><span id=\"cflshid_25637\">Nota 18. </span><span class=\"_ _25\" id=\"cflshid_25638\">\u00a0</span><span id=\"cflshid_25639\">Passivit\u00e0 finanziarie per leasing correnti e non corr<span class=\"_ _0\" id=\"cflshid_25640\"></span>enti</span></div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25641\">L<span class=\"_ _2\" id=\"cflshid_25642\"></span>\u2019applicazione <span class=\"_ _c\" id=\"cflshid_25643\"></span>del <span class=\"_ _c\" id=\"cflshid_25644\"></span>principio <span class=\"_ _c\" id=\"cflshid_25645\"></span>contabile <span class=\"_ _d\" id=\"cflshid_25646\"></span>IFRS <span class=\"_ _c\" id=\"cflshid_25647\"></span>16 <span class=\"_ _c\" id=\"cflshid_25648\"></span>determina <span class=\"_ _c\" id=\"cflshid_25649\"></span>l\u2019iscrizione <span class=\"_ _d\" id=\"cflshid_25650\"></span>di <span class=\"_ _c\" id=\"cflshid_25651\"></span>una <span class=\"_ _c\" id=\"cflshid_25652\"></span>passivit\u00e0 <span class=\"_ _d\" id=\"cflshid_25653\"></span>finanziaria, <span class=\"_ _c\" id=\"cflshid_25654\"></span>pari <span class=\"_ _c\" id=\"cflshid_25655\"></span>al <span class=\"_ _c\" id=\"cflshid_25656\"></span>valore </div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws5a\" id=\"cflshid_25657\"><span id=\"cflshid_25658\">attuale dei pagamenti futuri residui. <span class=\"_ _0\" id=\"cflshid_25659\"></span>Al 31 dicembre 2023 la voce in esame risulta suddivisa come di seguito illu</span><span class=\"ws0\" id=\"cflshid_25660\">-</span></div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25661\">strato:</div><div class=\"t m0 x3 h14 y1d2 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25662\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_25663\"></span>o)</div><div class=\"t m0 x29 h11 y1d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25664\"><span id=\"cflshid_25665\">non correnti</span><span class=\"_ _48\" id=\"cflshid_25666\">\u00a0</span><span id=\"cflshid_25667\">correnti</span><span class=\"_ _1c0\" id=\"cflshid_25668\">\u00a0</span><span id=\"cflshid_25669\">T<span class=\"_ _0\" id=\"cflshid_25670\"></span>otale al 31 dicembre 2023</span></div><div class=\"t m0 x3 h2 y1d4 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25671\"><span id=\"cflshid_25672\">Passivit\u00e0 finanziarie per leasing</span><span class=\"_ _6e\" id=\"cflshid_25673\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25674\"><span id=\"cflshid_25675\">460.397</span><span class=\"_ _c7\" id=\"cflshid_25676\">\u00a0</span><span id=\"cflshid_25677\">97.498</span><span class=\"_ _cd\" id=\"cflshid_25678\">\u00a0</span><span id=\"cflshid_25679\">557.895</span></span></div><div class=\"t m0 x3 h5 y4da ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25680\"><span id=\"cflshid_25681\">T<span class=\"_ _2\" id=\"cflshid_25682\"></span>otale Passivit\u00e0 finanziarie per leasing</span><span class=\"_ _4c\" id=\"cflshid_25683\">\u00a0</span><span class=\"ff3\" id=\"cflshid_25684\"><span id=\"cflshid_25685\">460.397</span><span class=\"_ _c7\" id=\"cflshid_25686\">\u00a0</span><span id=\"cflshid_25687\">97.498</span><span class=\"_ _cd\" id=\"cflshid_25688\">\u00a0</span><span id=\"cflshid_25689\">557.895</span></span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25690\">La movimentazione per gli esercizi chiusi al 31 dicembre 2023 ed al 31 dicembre 2022 \u00e8 di seguito evidenziata:</div><div class=\"t m0 x3 h14 y168 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25691\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_25692\"></span>o)</div><div class=\"t m0 x55 h11 y169 ffe fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25693\">T<span class=\"_ _0\" id=\"cflshid_25694\"></span>otale Passivit\u00e0 finanziarie per leasing</div><div class=\"t m0 x3 h5 y4db ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25695\"><span id=\"cflshid_25696\">Saldo al 01 gennaio 2023</span><span class=\"_ _1fa\" id=\"cflshid_25697\">\u00a0</span><span id=\"cflshid_25698\">564.997</span></div><div class=\"t m0 x3 h2 y4dc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25699\"><span id=\"cflshid_25700\">Incrementi per nuovi contratti</span><span class=\"_ _1fb\" id=\"cflshid_25701\">\u00a0</span><span id=\"cflshid_25702\">148.51<span class=\"_ _3\" id=\"cflshid_25703\"></span>1</span></div><div class=\"t m0 x3 h2 y4dd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25704\"><span id=\"cflshid_25705\">Decrementi per estinzioni anticipate di contratti</span><span class=\"_ _1fc\" id=\"cflshid_25706\">\u00a0</span><span id=\"cflshid_25707\">(51.414)</span></div><div class=\"t m0 x3 h2 y1c1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25708\"><span id=\"cflshid_25709\">Incrementi per interessi passivi</span><span class=\"_ _1fd\" id=\"cflshid_25710\">\u00a0</span><span id=\"cflshid_25711\">13.017</span></div><div class=\"t m0 x3 h2 y1c2 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25712\"><span id=\"cflshid_25713\">Decrementi per pagamenti effettuati</span><span class=\"_ _1ef\" id=\"cflshid_25714\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25715\">(108.454)</span></div><div class=\"t m0 x3 h2 y4de ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25716\"><span id=\"cflshid_25717\">(Utili)/ Perdite su cambi</span><span class=\"_ _1fe\" id=\"cflshid_25718\">\u00a0</span><span id=\"cflshid_25719\">6.551</span></div><div class=\"t m0 x3 h2 y4df ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25720\"><span id=\"cflshid_25721\">Differenze di traduzione</span><span class=\"_ _1ff\" id=\"cflshid_25722\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25723\">(15.313)</span></div><div class=\"t m0 x3 h5 y4e0 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25724\"><span id=\"cflshid_25725\">Saldo al 31 dicembre 2023</span><span class=\"_ _141\" id=\"cflshid_25726\">\u00a0</span><span id=\"cflshid_25727\">557.895</span></div><div class=\"t m0 x3 h14 y4e1 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25728\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_25729\"></span>o)</div><div class=\"t m0 x55 h11 y4e2 ffe fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25730\">T<span class=\"_ _0\" id=\"cflshid_25731\"></span>otale Passivit\u00e0 finanziarie per leasing</div><div class=\"t m0 x3 h5 y4e3 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25732\"><span id=\"cflshid_25733\">Saldo al 01 gennaio 2022</span><span class=\"_ _200\" id=\"cflshid_25734\">\u00a0</span><span id=\"cflshid_25735\">549.363</span></div><div class=\"t m0 x3 h2 y4e4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25736\"><span id=\"cflshid_25737\">Incrementi per nuovi contratti</span><span class=\"_ _153\" id=\"cflshid_25738\">\u00a0</span><span id=\"cflshid_25739\">1<span class=\"_ _0\" id=\"cflshid_25740\"></span>12.494</span></div><div class=\"t m0 x3 h2 y4e5 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25741\"><span id=\"cflshid_25742\">Decrementi per estinzioni anticipate di contratti</span><span class=\"_ _e0\" id=\"cflshid_25743\">\u00a0</span><span id=\"cflshid_25744\"> (13.139)</span></div><div class=\"t m0 x3 h2 y4e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25745\"><span id=\"cflshid_25746\">Incrementi per interessi passivi</span><span class=\"_ _153\" id=\"cflshid_25747\">\u00a0</span><span id=\"cflshid_25748\">1<span class=\"_ _0\" id=\"cflshid_25749\"></span>1.753</span></div><div class=\"t m0 x3 h2 y4e7 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25750\"><span id=\"cflshid_25751\">Decrementi per pagamenti effettuati</span><span class=\"_ _201\" id=\"cflshid_25752\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25753\"> (107.231)</span></div><div class=\"t m0 x3 h2 y4e8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25754\"><span id=\"cflshid_25755\">(Utili)/ Perdite su cambi</span><span class=\"_ _1f4\" id=\"cflshid_25756\">\u00a0</span><span id=\"cflshid_25757\"> (1.665)</span></div><div class=\"t m0 x3 h2 y4e9 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25758\"><span id=\"cflshid_25759\">Differenze di traduzione</span><span class=\"_ _202\" id=\"cflshid_25760\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25761\">13.422</span></div><div class=\"t m0 x3 h5 y4ea ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25762\"><span id=\"cflshid_25763\">Saldo al 31 dicembre 2022</span><span class=\"_ _203\" id=\"cflshid_25764\">\u00a0</span><span id=\"cflshid_25765\">564.997</span></div><div class=\"t m0 x3 h9 y3 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25774\">Indebitamento finanziario netto</div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25775\"><span id=\"cflshid_25776\">Si riporta di seguito il dettaglio della composizione dell\u2019Indebitamento finanziario netto <span class=\"_ _3\" id=\"cflshid_25777\"></span>del Gruppo Brunello Cu</span><span class=\"ff1\" id=\"cflshid_25778\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws7a\" id=\"cflshid_25779\">cinelli al 31 dicembre 2023 comparato con la situazione al 31 dicembre 2022 riesposto secondo lo schema richiesto </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25780\">dal <span class=\"_ _0\" id=\"cflshid_25781\"></span>Richiamo <span class=\"_ _3\" id=\"cflshid_25782\"></span>di <span class=\"_ _3\" id=\"cflshid_25783\"></span>attenzione <span class=\"_ _0\" id=\"cflshid_25784\"></span>Consob <span class=\"_ _3\" id=\"cflshid_25785\"></span>n.5/21 <span class=\"_ _0\" id=\"cflshid_25786\"></span>del 29 <span class=\"_ _0\" id=\"cflshid_25787\"></span>aprile <span class=\"_ _0\" id=\"cflshid_25788\"></span>2021 <span class=\"_ _3\" id=\"cflshid_25789\"></span>\u201cConformit\u00e0 <span class=\"_ _0\" id=\"cflshid_25790\"></span>agli Orientamenti <span class=\"_ _0\" id=\"cflshid_25791\"></span>dell\u2019ESMA<span class=\"_ _0\" id=\"cflshid_25792\"></span><span class=\"_ _0\" id=\"cflshid_25793\"></span>in materia </div>di obblighi di informativa ai sensi del regolamento sul prospetto\u201d<div class=\"t m0 x3 h14 y4eb fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25795\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_25796\"></span>o)</div><div class=\"t m0 x4d h11 y4ec ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25797\"><span id=\"cflshid_25798\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_25799\">\u00a0</span><span id=\"cflshid_25800\">31 dicembre 2022</span></div><div class=\"t m0 x3 h2 y4ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25801\"><span id=\"cflshid_25802\">A. Disponibilit\u00e0 liquide</span><span class=\"_ _204\" id=\"cflshid_25803\">\u00a0</span><span id=\"cflshid_25804\">(106.944)</span><span class=\"_ _51\" id=\"cflshid_25805\">\u00a0</span><span id=\"cflshid_25806\"> (1<span class=\"_ _0\" id=\"cflshid_25807\"></span>17.400)</span></div><div class=\"t m0 x3 h2 y4ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25808\"><span id=\"cflshid_25809\">B. Mezzi equivalenti a disponibilit\u00e0 liquide</span><span class=\"_ _b9\" id=\"cflshid_25810\">\u00a0</span><span id=\"cflshid_25811\">                               - <span class=\"_ _176\" id=\"cflshid_25812\"></span>\u00a0<span class=\"_ _176\" id=\"cflshid_25813\"></span>\u00a0</span><span class=\"_ _205\" id=\"cflshid_25814\">\u00a0</span><span id=\"cflshid_25815\">-</span></div><div class=\"t m0 x3 h2 y4ef ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25816\"><span id=\"cflshid_25817\">C.1. <span class=\"_ _0\" id=\"cflshid_25818\"></span>Altre attivit\u00e0 finanziarie correnti</span><span class=\"_ _206\" id=\"cflshid_25819\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25820\"><span id=\"cflshid_25821\">(883)</span><span class=\"_ _e3\" id=\"cflshid_25822\">\u00a0</span><span id=\"cflshid_25823\"> (108)</span></span></div><div class=\"t m0 x3 h2 y4f0 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25824\"><span id=\"cflshid_25825\">C.2. <span class=\"_ _0\" id=\"cflshid_25826\"></span>Altre attivit\u00e0 finanziarie correnti per leasing</span><span class=\"_ _78\" id=\"cflshid_25827\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25828\"><span id=\"cflshid_25829\">(2.954)</span><span class=\"_ _e4\" id=\"cflshid_25830\">\u00a0</span><span id=\"cflshid_25831\"> (2.628)</span></span></div><div class=\"t m0 x3 h5 y4f1 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25832\"><span id=\"cflshid_25833\">D. Liquidit\u00e0 (A+B+C)</span><span class=\"_ _e5\" id=\"cflshid_25834\">\u00a0</span><span id=\"cflshid_25835\">(1<span class=\"_ _0\" id=\"cflshid_25836\"></span>10.781)</span><span class=\"_ _52\" id=\"cflshid_25837\">\u00a0</span><span id=\"cflshid_25838\"> (120.136)</span></div><div class=\"t m0 x3 h2 y4f2 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25839\"><span id=\"cflshid_25840\">E.1. Debito finanziario corrente</span><span class=\"_ _e9\" id=\"cflshid_25841\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25842\"><span id=\"cflshid_25843\">64.782</span><span class=\"_ _c7\" id=\"cflshid_25844\">\u00a0</span><span id=\"cflshid_25845\">45.854</span></span></div><div class=\"t m0 x3 h2 y4f3 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25846\"><span id=\"cflshid_25847\">E.2. Debito finanziario corrente per leasing </span><span class=\"_ _17c\" id=\"cflshid_25848\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25849\"><span id=\"cflshid_25850\">97.498</span><span class=\"_ _c7\" id=\"cflshid_25851\">\u00a0</span><span id=\"cflshid_25852\">90.066</span></span></div><div class=\"t m0 x3 h2 y4f4 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25853\"><span id=\"cflshid_25854\">F<span class=\"_ _2\" id=\"cflshid_25855\"></span>. Parte corrente del debito finanziario non corrente</span><span class=\"_ _12c\" id=\"cflshid_25856\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25857\"><span id=\"cflshid_25858\">24.259</span><span class=\"_ _c7\" id=\"cflshid_25859\">\u00a0</span><span id=\"cflshid_25860\">31.164</span></span></div><div class=\"t m0 x3 h5 y4f5 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25861\"><span id=\"cflshid_25862\">G. Indebitamento finanziario corrente (E+F)</span><span class=\"_ _78\" id=\"cflshid_25863\">\u00a0</span><span class=\"ff3\" id=\"cflshid_25864\"><span id=\"cflshid_25865\">186.539</span><span class=\"_ _cd\" id=\"cflshid_25866\">\u00a0</span><span id=\"cflshid_25867\">167.084</span></span></div><div class=\"t m0 x3 h5 y4f6 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25868\"><span id=\"cflshid_25869\">H. Indebitamento finanziario corrente netto (G+D)</span><span class=\"_ _180\" id=\"cflshid_25870\">\u00a0</span><span class=\"ff3\" id=\"cflshid_25871\"><span id=\"cflshid_25872\">75.758</span><span class=\"_ _1b7\" id=\"cflshid_25873\">\u00a0</span><span id=\"cflshid_25874\">46.948</span></span></div><div class=\"t m0 x3 h2 y4f7 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25875\"><span id=\"cflshid_25876\">I.1. Debito finanziario non corrente</span><span class=\"_ _207\" id=\"cflshid_25877\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25878\"><span id=\"cflshid_25879\">24.932</span><span class=\"_ _c7\" id=\"cflshid_25880\">\u00a0</span><span id=\"cflshid_25881\">47.637</span></span></div><div class=\"t m0 x3 h2 y4f8 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25882\"><span id=\"cflshid_25883\">I.2. Debito finanziario non corrente per leasing</span><span class=\"_ _db\" id=\"cflshid_25884\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25885\"><span id=\"cflshid_25886\">460.397</span><span class=\"_ _cd\" id=\"cflshid_25887\">\u00a0</span><span id=\"cflshid_25888\">474.931</span></span></div><div class=\"t m0 x3 h2 y4f9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25889\"><span id=\"cflshid_25890\">J. Strumenti di debito</span><span class=\"_ _208\" id=\"cflshid_25891\">\u00a0</span><span id=\"cflshid_25892\">                               - <span class=\"_ _176\" id=\"cflshid_25893\"></span>\u00a0<span class=\"_ _176\" id=\"cflshid_25894\"></span>\u00a0</span><span class=\"_ _205\" id=\"cflshid_25895\">\u00a0</span><span id=\"cflshid_25896\">-</span></div><div class=\"t m0 x3 h2 y4fa ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25897\"><span id=\"cflshid_25898\">K. Debiti commerciali e altri debiti non correnti</span><span class=\"_ _a4\" id=\"cflshid_25899\">\u00a0</span><span id=\"cflshid_25900\">                               - <span class=\"_ _17f\" id=\"cflshid_25901\"></span>\u00a0<span class=\"_ _176\" id=\"cflshid_25902\"></span>\u00a0</span><span class=\"_ _205\" id=\"cflshid_25903\">\u00a0</span><span id=\"cflshid_25904\">-</span></div><div class=\"t m0 x3 h5 y4fb ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25905\"><span id=\"cflshid_25906\">L. Indebitamento finanziario non corrente (I+J+K)</span><span class=\"_ _74\" id=\"cflshid_25907\">\u00a0</span><span class=\"ff3\" id=\"cflshid_25908\"><span id=\"cflshid_25909\">485.329</span><span class=\"_ _cd\" id=\"cflshid_25910\">\u00a0</span><span id=\"cflshid_25911\">522.568</span></span></div><div class=\"t m0 x3 h5 y4fc ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25912\"><span id=\"cflshid_25913\">M. T<span class=\"_ _1\" id=\"cflshid_25914\"></span>otale indebitamento finanziario (H+L)</span><span class=\"_ _e6\" id=\"cflshid_25915\">\u00a0</span><span class=\"ff3\" id=\"cflshid_25916\"><span id=\"cflshid_25917\">561.087</span><span class=\"_ _cd\" id=\"cflshid_25918\">\u00a0</span><span id=\"cflshid_25919\">569.516</span></span></div><div class=\"t m0 x3 h1a y4fd ffd fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25920\">di cui:</div><div class=\"t m0 x3 h1a y4fe fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25921\"><span id=\"cflshid_25922\">Indebitamento finanziario netto caratteristico</span><span class=\"_ _1d8\" id=\"cflshid_25923\">\u00a0</span><span id=\"cflshid_25924\">6.146</span><span class=\"_ _c9\" id=\"cflshid_25925\">\u00a0</span><span id=\"cflshid_25926\">7.147</span></div><div class=\"t m0 x3 h1a y4ff ffd fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25927\"><span id=\"cflshid_25928\">Debiti per leasing</span><span class=\"_ _209\" id=\"cflshid_25929\">\u00a0</span><span class=\"fff\" id=\"cflshid_25930\"><span id=\"cflshid_25931\">554.941</span><span class=\"_ _cd\" id=\"cflshid_25932\">\u00a0</span><span id=\"cflshid_25933\">562.369</span></span></div><div class=\"t m0 x3 h6 y500 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25934\">Per un commento si rinvia alla Relazione del Consiglio di <span class=\"_ _0\" id=\"cflshid_25935\"></span>Amministrazione sull\u2019andamento della gestione.</div><div class=\"t m0 x3 h7 y501 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25936\">Si <span class=\"_ _d\" id=\"cflshid_25937\"></span>riportano <span class=\"_ _d\" id=\"cflshid_25938\"></span>di <span class=\"_ _d\" id=\"cflshid_25939\"></span>seguito, <span class=\"_ _4\" id=\"cflshid_25940\"></span>ai <span class=\"_ _c\" id=\"cflshid_25941\"></span>sensi <span class=\"_ _d\" id=\"cflshid_25942\"></span>dello <span class=\"_ _4\" id=\"cflshid_25943\"></span>IAS <span class=\"_ _c\" id=\"cflshid_25944\"></span>7 <span class=\"_ _4\" id=\"cflshid_25945\"></span>\u201cRendiconto <span class=\"_ _c\" id=\"cflshid_25946\"></span>finanziario\u201d, <span class=\"_ _d\" id=\"cflshid_25947\"></span>le <span class=\"_ _4\" id=\"cflshid_25948\"></span>variazioni <span class=\"_ _c\" id=\"cflshid_25949\"></span>delle <span class=\"_ _d\" id=\"cflshid_25950\"></span>passivit\u00e0 <span class=\"_ _4\" id=\"cflshid_25951\"></span>derivanti <span class=\"_ _c\" id=\"cflshid_25952\"></span>da </div><div class=\"t m0 x3 h7 y502 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25953\">attivit\u00e0 di finanziamento:</div><div class=\"t m0 x3 h14 y503 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25954\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_25955\"></span>o)</div><div class=\"t m0 x1b h11 y504 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25956\">31 dicembre </div><div class=\"t m0 x21 h11 y505 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25957\">2022</div><div class=\"t m0 x6f h11 y504 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25958\">Flussi </div><div class=\"t m0 xaa h11 y505 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25959\">Monetari</div><div class=\"t m0 xab h11 y506 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25960\">Flussi non monetari</div><div class=\"t m0 x9b h11 y504 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25961\">31 dicembre </div><div class=\"t m0 xac h11 y505 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25962\">2023</div><div class=\"t m0 xad h11 y507 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25963\">V<span class=\"_ _0\" id=\"cflshid_25964\"></span>ariazione </div><div class=\"t m0 xae h11 y504 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25965\">Cambi</div><div class=\"t m0 x76 h32 y507 ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25966\">V<span class=\"_ _2\" id=\"cflshid_25967\"></span>ariazione </div><div class=\"t m0 xaf h32 y504 ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25968\">dei Fair </div><div class=\"t m0 xb0 h32 y508 ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25969\">V<span class=\"_ _2\" id=\"cflshid_25970\"></span>alue</div><div class=\"t m0 x80 h11 y507 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25971\">Altro</div><div class=\"t m0 x3 h2 y509 ff1 fs1 fc0 sc0 ls14 ws0\" id=\"cflshid_25972\"><span id=\"cflshid_25973\">Debiti bancari non correnti</span><span class=\"_ _85\" id=\"cflshid_25974\">\u00a0</span><span class=\"ls0\" id=\"cflshid_25975\"><span id=\"cflshid_25976\">46.386</span><span class=\"_ _c5\" id=\"cflshid_25977\">\u00a0</span><span id=\"cflshid_25978\">(31.164)</span><span class=\"_ _105\" id=\"cflshid_25979\">\u00a0</span><span id=\"cflshid_25980\">-</span><span class=\"_ _80\" id=\"cflshid_25981\">\u00a0</span><span id=\"cflshid_25982\">-</span><span class=\"_ _a1\" id=\"cflshid_25983\">\u00a0</span><span id=\"cflshid_25984\">6.938</span><span class=\"_ _a2\" id=\"cflshid_25985\">\u00a0</span><span id=\"cflshid_25986\">22.160</span></span></div><div class=\"t m0 x3 h2 y50a ff6 fs1 fc0 sc0 ls14 wsbe\" id=\"cflshid_25987\"><span id=\"cflshid_25988\">Altri debiti finanziari <span class=\"_ _3\" id=\"cflshid_25989\"></span>non correnti</span><span class=\"_ _18\" id=\"cflshid_25990\">\u00a0</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_25991\"><span id=\"cflshid_25992\">1.251</span><span class=\"_ _1dd\" id=\"cflshid_25993\">\u00a0</span><span id=\"cflshid_25994\">-</span><span class=\"_ _12d\" id=\"cflshid_25995\">\u00a0</span><span id=\"cflshid_25996\">54</span><span class=\"_ _80\" id=\"cflshid_25997\">\u00a0</span><span id=\"cflshid_25998\">-</span><span class=\"_ _a1\" id=\"cflshid_25999\">\u00a0</span><span id=\"cflshid_26000\">1.467</span><span class=\"_ _bd\" id=\"cflshid_26001\">\u00a0</span><span id=\"cflshid_26002\">2.772</span></span></div><div class=\"t m0 x3 h2 y50b ff1 fs1 fc0 sc0 ls14 ws0\" id=\"cflshid_26003\"><span id=\"cflshid_26004\">Parte corrente indebitamento non corrente</span><span class=\"_ _94\" id=\"cflshid_26005\">\u00a0</span><span class=\"ls0\" id=\"cflshid_26006\"><span id=\"cflshid_26007\">31.164</span><span class=\"_ _1dd\" id=\"cflshid_26008\">\u00a0</span><span id=\"cflshid_26009\">-</span><span class=\"_ _105\" id=\"cflshid_26010\">\u00a0</span><span id=\"cflshid_26011\">-</span><span class=\"_ _1b6\" id=\"cflshid_26012\">\u00a0</span><span id=\"cflshid_26013\">-</span><span class=\"_ _91\" id=\"cflshid_26014\">\u00a0</span><span id=\"cflshid_26015\">(6.905)</span><span class=\"_ _5c\" id=\"cflshid_26016\">\u00a0</span><span id=\"cflshid_26017\">24.259</span></span></div><div class=\"t m0 x3 h2 y50c ff6 fs1 fc0 sc0 ls14 wsbe\" id=\"cflshid_26018\"><span id=\"cflshid_26019\">Passivit\u00e0 finanziarie per <span class=\"_ _3\" id=\"cflshid_26020\"></span>leasing correnti e non <span class=\"_ _3\" id=\"cflshid_26021\"></span>correnti</span><span class=\"_ _a6\" id=\"cflshid_26022\">\u00a0</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_26023\"><span id=\"cflshid_26024\">564.997</span><span class=\"_ _89\" id=\"cflshid_26025\">\u00a0</span><span id=\"cflshid_26026\">(108.454)</span><span class=\"_ _46\" id=\"cflshid_26027\">\u00a0</span><span id=\"cflshid_26028\">(15.316)</span><span class=\"_ _79\" id=\"cflshid_26029\">\u00a0</span><span id=\"cflshid_26030\">-</span><span class=\"_ _bf\" id=\"cflshid_26031\">\u00a0</span><span id=\"cflshid_26032\">1<span class=\"_ _0\" id=\"cflshid_26033\"></span>16.668</span><span class=\"_ _5a\" id=\"cflshid_26034\">\u00a0</span><span id=\"cflshid_26035\">557.895</span></span></div><div class=\"t m0 x3 h2 y50d ff6 fs1 fc0 sc0 ls14 wsbe\" id=\"cflshid_26036\"><span id=\"cflshid_26037\">Altri debiti finanziari <span class=\"_ _3\" id=\"cflshid_26038\"></span>correnti</span><span class=\"_ _ac\" id=\"cflshid_26039\">\u00a0</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_26040\"><span id=\"cflshid_26041\">45.854</span><span class=\"_ _a2\" id=\"cflshid_26042\">\u00a0</span><span id=\"cflshid_26043\">16.821</span><span class=\"_ _12d\" id=\"cflshid_26044\">\u00a0</span><span id=\"cflshid_26045\">16</span><span class=\"_ _80\" id=\"cflshid_26046\">\u00a0</span><span id=\"cflshid_26047\">-</span><span class=\"_ _a1\" id=\"cflshid_26048\">\u00a0</span><span id=\"cflshid_26049\">2.091</span><span class=\"_ _a2\" id=\"cflshid_26050\">\u00a0</span><span id=\"cflshid_26051\">64.782</span></span></div><div class=\"t m0 x3 h2 y50e ff6 fs1 fc0 sc0 ls14 wsbe\" id=\"cflshid_26052\"><span id=\"cflshid_26053\">Attivit\u00e0 finanziarie correnti</span><span class=\"_ _a4\" id=\"cflshid_26054\">\u00a0</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_26055\"><span id=\"cflshid_26056\"> (108)</span><span class=\"_ _1dd\" id=\"cflshid_26057\">\u00a0</span><span id=\"cflshid_26058\">-</span><span class=\"_ _105\" id=\"cflshid_26059\">\u00a0</span><span id=\"cflshid_26060\">-</span><span class=\"_ _80\" id=\"cflshid_26061\">\u00a0</span><span id=\"cflshid_26062\">-</span><span class=\"_ _5c\" id=\"cflshid_26063\">\u00a0</span><span id=\"cflshid_26064\">(775)</span><span class=\"_ _bb\" id=\"cflshid_26065\">\u00a0</span><span id=\"cflshid_26066\">(883)</span></span></div><div class=\"t m0 x3 h2 y50f ff6 fs1 fc0 sc0 ls14 wsbe\" id=\"cflshid_26067\"><span id=\"cflshid_26068\">Attivit\u00e0 finanziarie correnti <span class=\"_ _3\" id=\"cflshid_26069\"></span>per leasing</span><span class=\"_ _170\" id=\"cflshid_26070\">\u00a0</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_26071\"><span id=\"cflshid_26072\"> (2.628)</span><span class=\"_ _bd\" id=\"cflshid_26073\">\u00a0</span><span id=\"cflshid_26074\">2.685</span><span class=\"_ _105\" id=\"cflshid_26075\">\u00a0</span><span id=\"cflshid_26076\">-</span><span class=\"_ _80\" id=\"cflshid_26077\">\u00a0</span><span id=\"cflshid_26078\">-</span><span class=\"_ _16f\" id=\"cflshid_26079\">\u00a0</span><span id=\"cflshid_26080\">(3.011)</span><span class=\"_ _43\" id=\"cflshid_26081\">\u00a0</span><span id=\"cflshid_26082\">(2.954)</span></span></div><div class=\"t m0 x3 h2 y510 ff1 fs1 fc0 sc0 ls14 ws0\" id=\"cflshid_26083\"><span id=\"cflshid_26084\">Disponibilit\u00e0 liquide</span><span class=\"_ _3c\" id=\"cflshid_26085\">\u00a0</span><span class=\"ls0\" id=\"cflshid_26086\"><span id=\"cflshid_26087\"> (1<span class=\"_ _0\" id=\"cflshid_26088\"></span>17.400)</span><span class=\"_ _bd\" id=\"cflshid_26089\">\u00a0</span><span id=\"cflshid_26090\">7.412</span><span class=\"_ _a1\" id=\"cflshid_26091\">\u00a0</span><span id=\"cflshid_26092\">3.004</span><span class=\"_ _80\" id=\"cflshid_26093\">\u00a0</span><span id=\"cflshid_26094\">-</span><span class=\"_ _105\" id=\"cflshid_26095\">\u00a0</span><span id=\"cflshid_26096\">-</span><span class=\"_ _89\" id=\"cflshid_26097\">\u00a0</span><span id=\"cflshid_26098\">(106.944)</span></span></div><div class=\"t m0 x3 h5 y511 ffe fs1 fc0 sc0 ls14 wsbe\" id=\"cflshid_26099\"><span id=\"cflshid_26100\">Indebitamento finanziario netto</span><span class=\"_ _7b\" id=\"cflshid_26101\">\u00a0</span><span class=\"ff3 ls0 ws0\" id=\"cflshid_26102\"><span id=\"cflshid_26103\">569.516</span><span class=\"_ _163\" id=\"cflshid_26104\">\u00a0</span><span id=\"cflshid_26105\">(1<span class=\"_ _3\" id=\"cflshid_26106\"></span>12.700)</span><span class=\"_ _46\" id=\"cflshid_26107\">\u00a0</span><span id=\"cflshid_26108\">(12.202)</span><span class=\"_ _79\" id=\"cflshid_26109\">\u00a0</span><span id=\"cflshid_26110\">-</span><span class=\"_ _bf\" id=\"cflshid_26111\">\u00a0</span><span id=\"cflshid_26112\">1<span class=\"_ _0\" id=\"cflshid_26113\"></span>16.473</span><span class=\"_ _5a\" id=\"cflshid_26114\">\u00a0</span><span id=\"cflshid_26115\">561.087</span></span></div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26124\">Si evidenzia che la colonna <span class=\"_ _a\" id=\"cflshid_26125\"></span>\u201cFlussi monetari\u201d indica i flussi del <span class=\"_ _a\" id=\"cflshid_26126\"></span>prospetto del Rendiconto finanziario consolidato, </div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26127\">mentre <span class=\"_ _a\" id=\"cflshid_26128\"></span>la <span class=\"_ _c\" id=\"cflshid_26129\"></span>colonna <span class=\"_ _a\" id=\"cflshid_26130\"></span>\u201cAltro\u201d <span class=\"_ _c\" id=\"cflshid_26131\"></span>si <span class=\"_ _c\" id=\"cflshid_26132\"></span>riferisce <span class=\"_ _a\" id=\"cflshid_26133\"></span>principalmente <span class=\"_ _c\" id=\"cflshid_26134\"></span>agli <span class=\"_ _a\" id=\"cflshid_26135\"></span>effetti <span class=\"_ _c\" id=\"cflshid_26136\"></span>della <span class=\"_ _c\" id=\"cflshid_26137\"></span>riclassifica <span class=\"_ _a\" id=\"cflshid_26138\"></span>dalla <span class=\"_ _c\" id=\"cflshid_26139\"></span>quota <span class=\"_ _a\" id=\"cflshid_26140\"></span>\u201cnon <span class=\"_ _c\" id=\"cflshid_26141\"></span>corrente\u201d <span class=\"_ _c\" id=\"cflshid_26142\"></span>alla </div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26143\"><span id=\"cflshid_26144\">quota <span class=\"_ _a\" id=\"cflshid_26145\"></span>\u201ccorrente\u201d <span class=\"_ _a\" id=\"cflshid_26146\"></span>dei <span class=\"_ _c\" id=\"cflshid_26147\"></span>finanziamenti <span class=\"_ _a\" id=\"cflshid_26148\"></span>in <span class=\"_ _a\" id=\"cflshid_26149\"></span>essere, <span class=\"_ _c\" id=\"cflshid_26150\"></span>nonch\u00e9, <span class=\"_ _a\" id=\"cflshid_26151\"></span>corrispondentemente <span class=\"_ _a\" id=\"cflshid_26152\"></span>alla <span class=\"_ _c\" id=\"cflshid_26153\"></span>riga <span class=\"_ _a\" id=\"cflshid_26154\"></span>\u201cPassivit\u00e0 <span class=\"_ _a\" id=\"cflshid_26155\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_26156\"></span>per <span class=\"_ _a\" id=\"cflshid_26157\"></span>le</span><span class=\"ff1\" id=\"cflshid_26158\">-</span></div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26159\">asing <span class=\"_ _a\" id=\"cflshid_26160\"></span>correnti e <span class=\"_ _a\" id=\"cflshid_26161\"></span>non <span class=\"_ _a\" id=\"cflshid_26162\"></span>correnti\u201d, <span class=\"_ _a\" id=\"cflshid_26163\"></span>al <span class=\"_ _a\" id=\"cflshid_26164\"></span>saldo <span class=\"_ _a\" id=\"cflshid_26165\"></span>generato <span class=\"_ _a\" id=\"cflshid_26166\"></span>dagli <span class=\"_ _a\" id=\"cflshid_26167\"></span>effetti <span class=\"_ _a\" id=\"cflshid_26168\"></span>degli <span class=\"_ _a\" id=\"cflshid_26169\"></span>incrementi, <span class=\"_ _a\" id=\"cflshid_26170\"></span>decrementi ed <span class=\"_ _a\" id=\"cflshid_26171\"></span>interessi <span class=\"_ _a\" id=\"cflshid_26172\"></span>attualizzati </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26173\">relativi ai contratti rientranti nell\u2019ambito di applicazione dell\u2019IFRS 16.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24742": {
   "value": "<div class=\"t m0 x3 h9 y65 ffe fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23683\"><span id=\"cflshid_23684\">Nota 6. </span><span class=\"_ _15d\" id=\"cflshid_23685\">\u00a0</span><span id=\"cflshid_23686\">Altre attivit\u00e0 finanziarie non <span class=\"_ _a\" id=\"cflshid_23687\"></span>correnti</span></div><div class=\"t m0 x3 h6 y66 ff6 fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23688\"><span id=\"cflshid_23689\">La composizione della <span class=\"_ _a\" id=\"cflshid_23690\"></span>voce <span class=\"_ _0\" id=\"cflshid_23691\"></span>Altre attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_23692\"></span>finanziarie non correnti al <span class=\"_ _a\" id=\"cflshid_23693\"></span>31 dicembre 2023, <span class=\"_ _a\" id=\"cflshid_23694\"></span>comparata con la situa</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_23695\">-</span></div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls15 ws0\" id=\"cflshid_23696\">zione al 31 dicembre 2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y452 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23697\">(In migliaia di eur<span class=\"_ _3\" id=\"cflshid_23698\"></span>o)</div><div class=\"t m0 x4b h11 y453 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23699\"><span id=\"cflshid_23700\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_23701\">\u00a0</span><span id=\"cflshid_23702\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_23703\">\u00a0</span><span id=\"cflshid_23704\">V<span class=\"_ _0\" id=\"cflshid_23705\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y454 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23706\"><span id=\"cflshid_23707\">Depositi cauzionali e altri crediti finanziari</span><span class=\"_ _103\" id=\"cflshid_23708\">\u00a0</span><span class=\"ff1\" id=\"cflshid_23709\"><span id=\"cflshid_23710\">18.571</span><span class=\"_ _c7\" id=\"cflshid_23711\">\u00a0</span><span id=\"cflshid_23712\">16.540</span><span class=\"_ _c9\" id=\"cflshid_23713\">\u00a0</span><span id=\"cflshid_23714\">2.031</span></span></div><div class=\"t m0 x3 h2 y455 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23715\"><span id=\"cflshid_23716\">Partecipazioni in societ\u00e0 collegate</span><span class=\"_ _1c8\" id=\"cflshid_23717\">\u00a0</span><span id=\"cflshid_23718\">13.958</span><span class=\"_ _c7\" id=\"cflshid_23719\">\u00a0</span><span id=\"cflshid_23720\">22.083</span><span class=\"_ _c4\" id=\"cflshid_23721\">\u00a0</span><span id=\"cflshid_23722\">(8.125)</span></div><div class=\"t m0 x3 h5 y456 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23723\"><span id=\"cflshid_23724\">T<span class=\"_ _2\" id=\"cflshid_23725\"></span>otale <span class=\"_ _0\" id=\"cflshid_23726\"></span>Altre attivit\u00e0 finanziarie non correnti</span><span class=\"_ _1c9\" id=\"cflshid_23727\">\u00a0</span><span class=\"ff3\" id=\"cflshid_23728\"><span id=\"cflshid_23729\">32.529</span><span class=\"_ _c7\" id=\"cflshid_23730\">\u00a0</span><span id=\"cflshid_23731\">38.623</span><span class=\"_ _c4\" id=\"cflshid_23732\">\u00a0</span><span id=\"cflshid_23733\">(6.094)</span></span></div><div class=\"t m0 x3 h6 y6e ff6 fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23734\"><span id=\"cflshid_23735\">La <span class=\"_ _a\" id=\"cflshid_23736\"></span>voce Altre <span class=\"_ _a\" id=\"cflshid_23737\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_23738\"></span>finanziarie <span class=\"_ _a\" id=\"cflshid_23739\"></span>non <span class=\"_ _a\" id=\"cflshid_23740\"></span>correnti <span class=\"_ _a\" id=\"cflshid_23741\"></span>risulta <span class=\"_ _c\" id=\"cflshid_23742\"></span>pari <span class=\"_ _a\" id=\"cflshid_23743\"></span>ad <span class=\"_ _a\" id=\"cflshid_23744\"></span>Euro <span class=\"_ _c\" id=\"cflshid_23745\"></span>32.529 <span class=\"_ _a\" id=\"cflshid_23746\"></span>migliaia <span class=\"_ _a\" id=\"cflshid_23747\"></span>al <span class=\"_ _a\" id=\"cflshid_23748\"></span>31 <span class=\"_ _c\" id=\"cflshid_23749\"></span>dicembre <span class=\"_ _a\" id=\"cflshid_23750\"></span>2023. <span class=\"_ _a\" id=\"cflshid_23751\"></span>Il <span class=\"_ _c\" id=\"cflshid_23752\"></span>sal</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_23753\">-</span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls15 ws4f\" id=\"cflshid_23754\">do si riferisce principalmente a depositi cauzionali relativi alle somme versate dal Gruppo Brunello Cucinelli </div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23755\">contestualmente alla stipula <span class=\"_ _3\" id=\"cflshid_23756\"></span>dei contratti di affitto <span class=\"_ _3\" id=\"cflshid_23757\"></span>dei punti vendita <span class=\"_ _3\" id=\"cflshid_23758\"></span>monomarca, che si incrementano <span class=\"_ _3\" id=\"cflshid_23759\"></span>per effetto </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls15 ws3b\" id=\"cflshid_23760\">dei nuovi contratti di locazione. La voce include inoltre Euro 13.958 migliaia relativi alla partecipazione nella </div><div class=\"t m0 x3 h7 y112 ff6 fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23761\">societ\u00e0 collegata Cariaggi <span class=\"_ _a\" id=\"cflshid_23762\"></span>Lanificio S.p.A..</div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23771\">La diminuzione del valore dell\u2019interessenza detenuta nella societ\u00e0 Cariaggi Lanificio S.p.A. pari <span class=\"_ _a\" id=\"cflshid_23772\"></span>ad Euro 8.125 </div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23773\">migliaia <span class=\"_ _c\" id=\"cflshid_23774\"></span>riflette <span class=\"_ _d\" id=\"cflshid_23775\"></span>la <span class=\"_ _c\" id=\"cflshid_23776\"></span>valutazione <span class=\"_ _d\" id=\"cflshid_23777\"></span>della <span class=\"_ _d\" id=\"cflshid_23778\"></span>collegata <span class=\"_ _c\" id=\"cflshid_23779\"></span>con <span class=\"_ _d\" id=\"cflshid_23780\"></span>il <span class=\"_ _c\" id=\"cflshid_23781\"></span>metodo <span class=\"_ _d\" id=\"cflshid_23782\"></span>del <span class=\"_ _d\" id=\"cflshid_23783\"></span>patrimonio <span class=\"_ _c\" id=\"cflshid_23784\"></span>netto <span class=\"_ _d\" id=\"cflshid_23785\"></span>come <span class=\"_ _d\" id=\"cflshid_23786\"></span>previsto <span class=\"_ _c\" id=\"cflshid_23787\"></span>dal <span class=\"_ _d\" id=\"cflshid_23788\"></span>principio </div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23789\">contabile IAS 28 e l\u2019operazione di cessione a Chanel di una partecipazione di minoranza (per maggiori dettagli </div><div class=\"t m0 x3 h7 y72 ff6 fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23790\">in merito <span class=\"_ _3\" id=\"cflshid_23791\"></span>all\u2019operazione si rimanda <span class=\"_ _3\" id=\"cflshid_23792\"></span>al paragrafo \u201cFatti <span class=\"_ _0\" id=\"cflshid_23793\"></span>di rilievo intervenuti nel <span class=\"_ _3\" id=\"cflshid_23794\"></span>corso del 2023\u201d <span class=\"_ _0\" id=\"cflshid_23795\"></span>della Relazione </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls15 ws0\" id=\"cflshid_23796\">del Consiglio di <span class=\"_ _0\" id=\"cflshid_23797\"></span>Amministrazione sull\u2019andamento della gestione al 31 dicembre 2023).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24743": {
   "value": "<div class=\"t m0 x3 h9 y4f ff3 fs4 fc0 sc0 ls15 ws0\" id=\"cflshid_23798\"><span id=\"cflshid_23799\">Nota 7. </span><span class=\"_ _15d\" id=\"cflshid_23800\">\u00a0</span><span id=\"cflshid_23801\">Rimanenze</span></div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls15 ws71\" id=\"cflshid_23802\">La composizione della voce Rimanenze al 31 dicembre 2023, comparata con la situazione al 31 dicembre 2022, </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls15 ws0\" id=\"cflshid_23803\">\u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y457 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23804\">(In migliaia di eur<span class=\"_ _3\" id=\"cflshid_23805\"></span>o)</div><div class=\"t m0 x8f h11 y23a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23806\"><span id=\"cflshid_23807\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_23808\">\u00a0</span><span id=\"cflshid_23809\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_23810\">\u00a0</span><span id=\"cflshid_23811\">V<span class=\"_ _0\" id=\"cflshid_23812\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y458 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23813\"><span id=\"cflshid_23814\">Materie prime e materiali di consumo</span><span class=\"_ _1a3\" id=\"cflshid_23815\">\u00a0</span><span id=\"cflshid_23816\">61.358</span><span class=\"_ _c7\" id=\"cflshid_23817\">\u00a0</span><span id=\"cflshid_23818\">47.899</span><span class=\"_ _c7\" id=\"cflshid_23819\">\u00a0</span><span id=\"cflshid_23820\">13.459</span></div><div class=\"t m0 x3 h2 y459 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23821\"><span id=\"cflshid_23822\">Prodotti in corso di lavorazione e semilavorati</span><span class=\"_ _22\" id=\"cflshid_23823\">\u00a0</span><span id=\"cflshid_23824\">14.270</span><span class=\"_ _c7\" id=\"cflshid_23825\">\u00a0</span><span id=\"cflshid_23826\">11.929</span><span class=\"_ _1a1\" id=\"cflshid_23827\">\u00a0</span><span id=\"cflshid_23828\">2.341</span></div><div class=\"t m0 x3 h2 y45a ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23829\"><span id=\"cflshid_23830\">Prodotti finiti e merci</span><span class=\"_ _31\" id=\"cflshid_23831\">\u00a0</span><span class=\"ff1\" id=\"cflshid_23832\"><span id=\"cflshid_23833\">290.074</span><span class=\"_ _cd\" id=\"cflshid_23834\">\u00a0</span><span id=\"cflshid_23835\">226.502</span><span class=\"_ _c7\" id=\"cflshid_23836\">\u00a0</span><span id=\"cflshid_23837\">63.572</span></span></div><div class=\"t m0 x3 h2 y45b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23838\"><span id=\"cflshid_23839\">Fondo svalutazione rimanenze</span><span class=\"_ _b4\" id=\"cflshid_23840\">\u00a0</span><span id=\"cflshid_23841\">(78.41<span class=\"_ _3\" id=\"cflshid_23842\"></span>1)</span><span class=\"_ _19\" id=\"cflshid_23843\">\u00a0</span><span id=\"cflshid_23844\"> (43.486)</span><span class=\"_ _128\" id=\"cflshid_23845\">\u00a0</span><span id=\"cflshid_23846\">(34.925)</span></div><div class=\"t m0 x3 h5 y45c ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23847\"><span id=\"cflshid_23848\">T<span class=\"_ _2\" id=\"cflshid_23849\"></span>otale Rimanenze</span><span class=\"_ _1ca\" id=\"cflshid_23850\">\u00a0</span><span id=\"cflshid_23851\">287.291</span><span class=\"_ _cd\" id=\"cflshid_23852\">\u00a0</span><span id=\"cflshid_23853\">242.844</span><span class=\"_ _c7\" id=\"cflshid_23854\">\u00a0</span><span id=\"cflshid_23855\">44.447</span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls15 ws52\" id=\"cflshid_23856\">L<span class=\"_ _2\" id=\"cflshid_23857\"></span>\u2019incremento delle vendite realizzato nel corso degli ultimi periodi ha determinato un importante aumento dei </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls15 wsfb\" id=\"cflshid_23858\">volumi di produzione delle nostre collezioni con conseguente aumento delle rimanenze lorde e del relativo </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls15 wsb9\" id=\"cflshid_23859\">fondo svalutazione rimanenze. T<span class=\"_ _2\" id=\"cflshid_23860\"></span>enuto conto poi dei connessi fattori di variabilit\u00e0, si \u00e8 provveduto altres\u00ec ad </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls15 ws73\" id=\"cflshid_23861\">adeguare alcuni parametri del criterio di determinazione adottato per la stima del fondo svalutazione rimanenze </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23862\">rispetto <span class=\"_ _d\" id=\"cflshid_23863\"></span>al <span class=\"_ _d\" id=\"cflshid_23864\"></span>31 <span class=\"_ _4\" id=\"cflshid_23865\"></span>dicembre <span class=\"_ _c\" id=\"cflshid_23866\"></span>2022, <span class=\"_ _4\" id=\"cflshid_23867\"></span>e <span class=\"_ _c\" id=\"cflshid_23868\"></span>pertanto <span class=\"_ _d\" id=\"cflshid_23869\"></span>anche <span class=\"_ _4\" id=\"cflshid_23870\"></span>questo <span class=\"_ _c\" id=\"cflshid_23871\"></span>adeguamento <span class=\"_ _4\" id=\"cflshid_23872\"></span>ha <span class=\"_ _c\" id=\"cflshid_23873\"></span>contribuito <span class=\"_ _4\" id=\"cflshid_23874\"></span>in <span class=\"_ _c\" id=\"cflshid_23875\"></span>maniera <span class=\"_ _d\" id=\"cflshid_23876\"></span>significativa <span class=\"_ _4\" id=\"cflshid_23877\"></span>a<span class=\"_ _3\" id=\"cflshid_23878\"></span></div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls15 ws0\" id=\"cflshid_23879\">determinare la variazione del fondo svalutazione rimanenze al 31 dicembre 2023.</div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls15 ws6f\" id=\"cflshid_23880\"><span id=\"cflshid_23881\">Per ulteriori informazioni sulla voce in esame si rinvia a quanto indicato nella Relazione del Consiglio di <span class=\"_ _0\" id=\"cflshid_23882\"></span>Am</span><span class=\"ls0 ws0\" id=\"cflshid_23883\">-</span></div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls15 ws0\" id=\"cflshid_23884\">ministrazione sull\u2019andamento della gestione.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24745": {
   "value": "<div class=\"t m0 x3 h9 y77 ff3 fs4 fc0 sc0 ls15 ws0\" id=\"cflshid_23885\"><span id=\"cflshid_23886\">Nota 8. </span><span class=\"_ _15d\" id=\"cflshid_23887\">\u00a0</span><span id=\"cflshid_23888\">Cr<span class=\"_ _3\" id=\"cflshid_23889\"></span>editi commerciali</span></div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls15 wsd1\" id=\"cflshid_23890\">Al 31 dicembre 2023 i Crediti commerciali ammontano ad Euro 78.170 migliaia contro Euro 76.608 migliaia </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls15 ws5a\" id=\"cflshid_23891\">del 31 dicembre 2022. Per un commento sulle variazioni del Capitale Circolante Netto si rinvia alla Relazione </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls15 ws0\" id=\"cflshid_23892\">del Consiglio di <span class=\"_ _0\" id=\"cflshid_23893\"></span>Amministrazione sull\u2019andamento della gestione.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls15 ws6f\" id=\"cflshid_23894\"><span id=\"cflshid_23895\">I Crediti commerciali rappresentano il credito per le forniture di beni e servizi e sono tutti con scadenza a bre</span><span class=\"ls0 ws0\" id=\"cflshid_23896\">-</span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls15 ws9f\" id=\"cflshid_23897\"><span id=\"cflshid_23898\">ve termine, per cui il valore contabile \u00e8 assimilabile al </span><span class=\"ffd\" id=\"cflshid_23899\">fair value</span><span id=\"cflshid_23900\"> alla data di redazione del presente Bilancio </span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23901\">consolidato.</div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls15 wsfc\" id=\"cflshid_23902\">L<span class=\"_ _2\" id=\"cflshid_23903\"></span>\u2019ammontare delle svalutazioni sui crediti iscritti in bilancio rappresenta la ragionevole stima della perdita </div><div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23904\"><span id=\"cflshid_23905\">durevole <span class=\"_ _d\" id=\"cflshid_23906\"></span>di <span class=\"_ _4\" id=\"cflshid_23907\"></span>valore <span class=\"_ _c\" id=\"cflshid_23908\"></span>individuata <span class=\"_ _4\" id=\"cflshid_23909\"></span>a <span class=\"_ _c\" id=\"cflshid_23910\"></span>fronte </span><span class=\"_ _4\" id=\"cflshid_23911\">\u00a0</span><span id=\"cflshid_23912\">dello <span class=\"_ _d\" id=\"cflshid_23913\"></span>specifico <span class=\"_ _d\" id=\"cflshid_23914\"></span>rischio <span class=\"_ _4\" id=\"cflshid_23915\"></span>d\u2019inesigibilit\u00e0 <span class=\"_ _c\" id=\"cflshid_23916\"></span>identificato </span><span class=\"_ _4\" id=\"cflshid_23917\">\u00a0</span><span id=\"cflshid_23918\">nei <span class=\"_ _c\" id=\"cflshid_23919\"></span>crediti </span><span class=\"_ _4\" id=\"cflshid_23920\">\u00a0</span><span id=\"cflshid_23921\">iscritti <span class=\"_ _d\" id=\"cflshid_23922\"></span>in </span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls15 ws0\" id=\"cflshid_23923\">bilancio, nonch\u00e8 della perdita di valore attesa.</div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23932\">Si <span class=\"_ _0\" id=\"cflshid_23933\"></span>riporta <span class=\"_ _3\" id=\"cflshid_23934\"></span>di <span class=\"_ _0\" id=\"cflshid_23935\"></span>seguito <span class=\"_ _3\" id=\"cflshid_23936\"></span>la <span class=\"_ _0\" id=\"cflshid_23937\"></span>movimentazione <span class=\"_ _3\" id=\"cflshid_23938\"></span>delle <span class=\"_ _0\" id=\"cflshid_23939\"></span>svalutazioni effettuate <span class=\"_ _0\" id=\"cflshid_23940\"></span>sui <span class=\"_ _0\" id=\"cflshid_23941\"></span>crediti <span class=\"_ _0\" id=\"cflshid_23942\"></span>per il <span class=\"_ _2\" id=\"cflshid_23943\"></span>bilancio chiuso <span class=\"_ _0\" id=\"cflshid_23944\"></span>al <span class=\"_ _0\" id=\"cflshid_23945\"></span>31 <span class=\"_ _0\" id=\"cflshid_23946\"></span>dicembre </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23947\">2023, comparata con l\u2019esercizio precedente:</div><div class=\"t m0 x3 h14 y45d fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23948\">(In migliaia di eur<span class=\"_ _3\" id=\"cflshid_23949\"></span>o)</div><div class=\"t m0 xa2 h11 y45e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23950\"><span id=\"cflshid_23951\">2023</span><span class=\"_ _1cb\" id=\"cflshid_23952\">\u00a0</span><span id=\"cflshid_23953\">2022</span></div><div class=\"t m0 x3 h5 y45f ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23954\"><span id=\"cflshid_23955\">V<span class=\"_ _2\" id=\"cflshid_23956\"></span>alore al 1 gennaio</span><span class=\"_ _1cc\" id=\"cflshid_23957\">\u00a0</span><span id=\"cflshid_23958\">3.586</span><span class=\"_ _1f\" id=\"cflshid_23959\">\u00a0</span><span id=\"cflshid_23960\">3.249</span></div><div class=\"t m0 x3 h2 y460 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23961\"><span id=\"cflshid_23962\">Accantonamenti</span><span class=\"_ _1cd\" id=\"cflshid_23963\">\u00a0</span><span id=\"cflshid_23964\">2.071</span><span class=\"_ _110\" id=\"cflshid_23965\">\u00a0</span><span id=\"cflshid_23966\">836</span></div><div class=\"t m0 x3 h2 y461 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23967\"><span id=\"cflshid_23968\">Utilizzi</span><span class=\"_ _1ce\" id=\"cflshid_23969\">\u00a0</span><span id=\"cflshid_23970\">(637)</span><span class=\"_ _64\" id=\"cflshid_23971\">\u00a0</span><span id=\"cflshid_23972\"> (521)</span></div><div class=\"t m0 x3 h2 y462 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23973\"><span id=\"cflshid_23974\">Differenze cambio</span><span class=\"_ _1cf\" id=\"cflshid_23975\">\u00a0</span><span class=\"ff1\" id=\"cflshid_23976\"><span id=\"cflshid_23977\">(3)</span><span class=\"_ _4c\" id=\"cflshid_23978\">\u00a0</span><span id=\"cflshid_23979\">22</span></span></div><div class=\"t m0 x3 h5 y463 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23980\"><span id=\"cflshid_23981\">V<span class=\"_ _2\" id=\"cflshid_23982\"></span>alore al 31 dicembre</span><span class=\"_ _1d0\" id=\"cflshid_23983\">\u00a0</span><span id=\"cflshid_23984\">5.017</span><span class=\"_ _1f\" id=\"cflshid_23985\">\u00a0</span><span id=\"cflshid_23986\">3.586</span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23987\">Gli <span class=\"_ _c\" id=\"cflshid_23988\"></span>accantonamenti <span class=\"_ _d\" id=\"cflshid_23989\"></span>dell\u2019esercizio <span class=\"_ _c\" id=\"cflshid_23990\"></span>sono <span class=\"_ _d\" id=\"cflshid_23991\"></span>inclusi <span class=\"_ _c\" id=\"cflshid_23992\"></span>nella <span class=\"_ _d\" id=\"cflshid_23993\"></span>voce <span class=\"_ _c\" id=\"cflshid_23994\"></span>Rettifiche <span class=\"_ _d\" id=\"cflshid_23995\"></span>di <span class=\"_ _d\" id=\"cflshid_23996\"></span>valore <span class=\"_ _c\" id=\"cflshid_23997\"></span>di <span class=\"_ _d\" id=\"cflshid_23998\"></span>attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_23999\"></span>ed <span class=\"_ _d\" id=\"cflshid_24000\"></span>altri <span class=\"_ _c\" id=\"cflshid_24001\"></span>accantonamenti </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24002\">del conto economico.</div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws85\" id=\"cflshid_24003\">Nel corso del 2023 sono state contabilizzate perdite su crediti a conto economico per complessivi Euro 45 migliaia, </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws77\" id=\"cflshid_24004\"><span id=\"cflshid_24005\">che congiuntamente agli utilizzi del fondo svalutazione crediti hanno rappresentato lo 0,06% dei Ricavi dell\u2019eser<span class=\"_ _3\" id=\"cflshid_24006\"></span></span><span class=\"ws0\" id=\"cflshid_24007\">-</span></div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24008\">cizio (0,09% nel passato esercizio).</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24009\">Relativamente ai crediti scaduti si evidenzia il consueto prospetto dello scadenzario di seguito esposto:</div><div class=\"t m0 x79 h11 y464 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24010\">Situazione al 31 dicembre</div><div class=\"t m0 x3 h2 y465 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24011\">Scaduti da:</div><div class=\"t m0 xa3 h11 y466 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24012\"><span id=\"cflshid_24013\">2023</span><span class=\"_ _126\" id=\"cflshid_24014\">\u00a0</span><span id=\"cflshid_24015\">2022</span></div><div class=\"t m0 x3 h2 y467 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24016\"><span id=\"cflshid_24017\">0-90 giorni</span><span class=\"_ _1d1\" id=\"cflshid_24018\">\u00a0</span><span id=\"cflshid_24019\">7.284</span><span class=\"_ _6d\" id=\"cflshid_24020\">\u00a0</span><span id=\"cflshid_24021\">5.639</span></div><div class=\"t m0 x3 h2 y468 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24022\"><span id=\"cflshid_24023\">91-180 giorni</span><span class=\"_ _1d2\" id=\"cflshid_24024\">\u00a0</span><span id=\"cflshid_24025\">3.199</span><span class=\"_ _6d\" id=\"cflshid_24026\">\u00a0</span><span id=\"cflshid_24027\">2.577</span></div><div class=\"t m0 x3 h2 y469 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24028\"><span id=\"cflshid_24029\">oltre 180 giorni</span><span class=\"_ _1d2\" id=\"cflshid_24030\">\u00a0</span><span id=\"cflshid_24031\">786</span><span class=\"_ _6d\" id=\"cflshid_24032\">\u00a0</span><span id=\"cflshid_24033\">2.096</span></div><div class=\"t m0 x3 h5 y46a ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24034\"><span id=\"cflshid_24035\">TOT<span class=\"_ _2\" id=\"cflshid_24036\"></span>ALE</span><span class=\"_ _1d3\" id=\"cflshid_24037\">\u00a0</span><span id=\"cflshid_24038\">1<span class=\"_ _0\" id=\"cflshid_24039\"></span>1.269</span><span class=\"_ _1d4\" id=\"cflshid_24040\">\u00a0</span><span id=\"cflshid_24041\">10.312</span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24042\"></div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws9b\" id=\"cflshid_24043\"><span id=\"cflshid_24044\">In presenza dell\u2019importante incremento del fatturato del canale </span><span class=\"ffd ws0\" id=\"cflshid_24045\">wholesale</span><span id=\"cflshid_24046\"> pari a +13,3%, la crescita meno che </span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_24047\">proporzionale del saldo del valore di crediti rispetto al 31 dicembre 2022 testimonia una situazione estremamente </div>sana.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24744": {
   "value": "<div class=\"t m0 x3 h9 y77 ff3 fs4 fc0 sc0 ls15 ws0\" id=\"cflshid_23885\"><span id=\"cflshid_23886\">Nota 8. </span><span class=\"_ _15d\" id=\"cflshid_23887\">\u00a0</span><span id=\"cflshid_23888\">Cr<span class=\"_ _3\" id=\"cflshid_23889\"></span>editi commerciali</span></div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls15 wsd1\" id=\"cflshid_23890\">Al 31 dicembre 2023 i Crediti commerciali ammontano ad Euro 78.170 migliaia contro Euro 76.608 migliaia </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls15 ws5a\" id=\"cflshid_23891\">del 31 dicembre 2022. Per un commento sulle variazioni del Capitale Circolante Netto si rinvia alla Relazione </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls15 ws0\" id=\"cflshid_23892\">del Consiglio di <span class=\"_ _0\" id=\"cflshid_23893\"></span>Amministrazione sull\u2019andamento della gestione.</div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls15 ws6f\" id=\"cflshid_23894\"><span id=\"cflshid_23895\">I Crediti commerciali rappresentano il credito per le forniture di beni e servizi e sono tutti con scadenza a bre</span><span class=\"ls0 ws0\" id=\"cflshid_23896\">-</span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls15 ws9f\" id=\"cflshid_23897\"><span id=\"cflshid_23898\">ve termine, per cui il valore contabile \u00e8 assimilabile al </span><span class=\"ffd\" id=\"cflshid_23899\">fair value</span><span id=\"cflshid_23900\"> alla data di redazione del presente Bilancio </span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23901\">consolidato.</div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls15 wsfc\" id=\"cflshid_23902\">L<span class=\"_ _2\" id=\"cflshid_23903\"></span>\u2019ammontare delle svalutazioni sui crediti iscritti in bilancio rappresenta la ragionevole stima della perdita </div><div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls15 ws6e\" id=\"cflshid_23904\"><span id=\"cflshid_23905\">durevole <span class=\"_ _d\" id=\"cflshid_23906\"></span>di <span class=\"_ _4\" id=\"cflshid_23907\"></span>valore <span class=\"_ _c\" id=\"cflshid_23908\"></span>individuata <span class=\"_ _4\" id=\"cflshid_23909\"></span>a <span class=\"_ _c\" id=\"cflshid_23910\"></span>fronte </span><span class=\"_ _4\" id=\"cflshid_23911\">\u00a0</span><span id=\"cflshid_23912\">dello <span class=\"_ _d\" id=\"cflshid_23913\"></span>specifico <span class=\"_ _d\" id=\"cflshid_23914\"></span>rischio <span class=\"_ _4\" id=\"cflshid_23915\"></span>d\u2019inesigibilit\u00e0 <span class=\"_ _c\" id=\"cflshid_23916\"></span>identificato </span><span class=\"_ _4\" id=\"cflshid_23917\">\u00a0</span><span id=\"cflshid_23918\">nei <span class=\"_ _c\" id=\"cflshid_23919\"></span>crediti </span><span class=\"_ _4\" id=\"cflshid_23920\">\u00a0</span><span id=\"cflshid_23921\">iscritti <span class=\"_ _d\" id=\"cflshid_23922\"></span>in </span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls15 ws0\" id=\"cflshid_23923\">bilancio, nonch\u00e8 della perdita di valore attesa.</div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23932\">Si <span class=\"_ _0\" id=\"cflshid_23933\"></span>riporta <span class=\"_ _3\" id=\"cflshid_23934\"></span>di <span class=\"_ _0\" id=\"cflshid_23935\"></span>seguito <span class=\"_ _3\" id=\"cflshid_23936\"></span>la <span class=\"_ _0\" id=\"cflshid_23937\"></span>movimentazione <span class=\"_ _3\" id=\"cflshid_23938\"></span>delle <span class=\"_ _0\" id=\"cflshid_23939\"></span>svalutazioni effettuate <span class=\"_ _0\" id=\"cflshid_23940\"></span>sui <span class=\"_ _0\" id=\"cflshid_23941\"></span>crediti <span class=\"_ _0\" id=\"cflshid_23942\"></span>per il <span class=\"_ _2\" id=\"cflshid_23943\"></span>bilancio chiuso <span class=\"_ _0\" id=\"cflshid_23944\"></span>al <span class=\"_ _0\" id=\"cflshid_23945\"></span>31 <span class=\"_ _0\" id=\"cflshid_23946\"></span>dicembre </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23947\">2023, comparata con l\u2019esercizio precedente:</div><div class=\"t m0 x3 h14 y45d fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23948\">(In migliaia di eur<span class=\"_ _3\" id=\"cflshid_23949\"></span>o)</div><div class=\"t m0 xa2 h11 y45e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_23950\"><span id=\"cflshid_23951\">2023</span><span class=\"_ _1cb\" id=\"cflshid_23952\">\u00a0</span><span id=\"cflshid_23953\">2022</span></div><div class=\"t m0 x3 h5 y45f ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23954\"><span id=\"cflshid_23955\">V<span class=\"_ _2\" id=\"cflshid_23956\"></span>alore al 1 gennaio</span><span class=\"_ _1cc\" id=\"cflshid_23957\">\u00a0</span><span id=\"cflshid_23958\">3.586</span><span class=\"_ _1f\" id=\"cflshid_23959\">\u00a0</span><span id=\"cflshid_23960\">3.249</span></div><div class=\"t m0 x3 h2 y460 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23961\"><span id=\"cflshid_23962\">Accantonamenti</span><span class=\"_ _1cd\" id=\"cflshid_23963\">\u00a0</span><span id=\"cflshid_23964\">2.071</span><span class=\"_ _110\" id=\"cflshid_23965\">\u00a0</span><span id=\"cflshid_23966\">836</span></div><div class=\"t m0 x3 h2 y461 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23967\"><span id=\"cflshid_23968\">Utilizzi</span><span class=\"_ _1ce\" id=\"cflshid_23969\">\u00a0</span><span id=\"cflshid_23970\">(637)</span><span class=\"_ _64\" id=\"cflshid_23971\">\u00a0</span><span id=\"cflshid_23972\"> (521)</span></div><div class=\"t m0 x3 h2 y462 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23973\"><span id=\"cflshid_23974\">Differenze cambio</span><span class=\"_ _1cf\" id=\"cflshid_23975\">\u00a0</span><span class=\"ff1\" id=\"cflshid_23976\"><span id=\"cflshid_23977\">(3)</span><span class=\"_ _4c\" id=\"cflshid_23978\">\u00a0</span><span id=\"cflshid_23979\">22</span></span></div><div class=\"t m0 x3 h5 y463 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_23980\"><span id=\"cflshid_23981\">V<span class=\"_ _2\" id=\"cflshid_23982\"></span>alore al 31 dicembre</span><span class=\"_ _1d0\" id=\"cflshid_23983\">\u00a0</span><span id=\"cflshid_23984\">5.017</span><span class=\"_ _1f\" id=\"cflshid_23985\">\u00a0</span><span id=\"cflshid_23986\">3.586</span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_23987\">Gli <span class=\"_ _c\" id=\"cflshid_23988\"></span>accantonamenti <span class=\"_ _d\" id=\"cflshid_23989\"></span>dell\u2019esercizio <span class=\"_ _c\" id=\"cflshid_23990\"></span>sono <span class=\"_ _d\" id=\"cflshid_23991\"></span>inclusi <span class=\"_ _c\" id=\"cflshid_23992\"></span>nella <span class=\"_ _d\" id=\"cflshid_23993\"></span>voce <span class=\"_ _c\" id=\"cflshid_23994\"></span>Rettifiche <span class=\"_ _d\" id=\"cflshid_23995\"></span>di <span class=\"_ _d\" id=\"cflshid_23996\"></span>valore <span class=\"_ _c\" id=\"cflshid_23997\"></span>di <span class=\"_ _d\" id=\"cflshid_23998\"></span>attivit\u00e0 <span class=\"_ _c\" id=\"cflshid_23999\"></span>ed <span class=\"_ _d\" id=\"cflshid_24000\"></span>altri <span class=\"_ _c\" id=\"cflshid_24001\"></span>accantonamenti </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24002\">del conto economico.</div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws85\" id=\"cflshid_24003\">Nel corso del 2023 sono state contabilizzate perdite su crediti a conto economico per complessivi Euro 45 migliaia, </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws77\" id=\"cflshid_24004\"><span id=\"cflshid_24005\">che congiuntamente agli utilizzi del fondo svalutazione crediti hanno rappresentato lo 0,06% dei Ricavi dell\u2019eser<span class=\"_ _3\" id=\"cflshid_24006\"></span></span><span class=\"ws0\" id=\"cflshid_24007\">-</span></div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24008\">cizio (0,09% nel passato esercizio).</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24009\">Relativamente ai crediti scaduti si evidenzia il consueto prospetto dello scadenzario di seguito esposto:</div><div class=\"t m0 x79 h11 y464 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24010\">Situazione al 31 dicembre</div><div class=\"t m0 x3 h2 y465 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24011\">Scaduti da:</div><div class=\"t m0 xa3 h11 y466 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24012\"><span id=\"cflshid_24013\">2023</span><span class=\"_ _126\" id=\"cflshid_24014\">\u00a0</span><span id=\"cflshid_24015\">2022</span></div><div class=\"t m0 x3 h2 y467 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24016\"><span id=\"cflshid_24017\">0-90 giorni</span><span class=\"_ _1d1\" id=\"cflshid_24018\">\u00a0</span><span id=\"cflshid_24019\">7.284</span><span class=\"_ _6d\" id=\"cflshid_24020\">\u00a0</span><span id=\"cflshid_24021\">5.639</span></div><div class=\"t m0 x3 h2 y468 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24022\"><span id=\"cflshid_24023\">91-180 giorni</span><span class=\"_ _1d2\" id=\"cflshid_24024\">\u00a0</span><span id=\"cflshid_24025\">3.199</span><span class=\"_ _6d\" id=\"cflshid_24026\">\u00a0</span><span id=\"cflshid_24027\">2.577</span></div><div class=\"t m0 x3 h2 y469 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24028\"><span id=\"cflshid_24029\">oltre 180 giorni</span><span class=\"_ _1d2\" id=\"cflshid_24030\">\u00a0</span><span id=\"cflshid_24031\">786</span><span class=\"_ _6d\" id=\"cflshid_24032\">\u00a0</span><span id=\"cflshid_24033\">2.096</span></div><div class=\"t m0 x3 h5 y46a ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24034\"><span id=\"cflshid_24035\">TOT<span class=\"_ _2\" id=\"cflshid_24036\"></span>ALE</span><span class=\"_ _1d3\" id=\"cflshid_24037\">\u00a0</span><span id=\"cflshid_24038\">1<span class=\"_ _0\" id=\"cflshid_24039\"></span>1.269</span><span class=\"_ _1d4\" id=\"cflshid_24040\">\u00a0</span><span id=\"cflshid_24041\">10.312</span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24042\"></div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws9b\" id=\"cflshid_24043\"><span id=\"cflshid_24044\">In presenza dell\u2019importante incremento del fatturato del canale </span><span class=\"ffd ws0\" id=\"cflshid_24045\">wholesale</span><span id=\"cflshid_24046\"> pari a +13,3%, la crescita meno che </span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_24047\">proporzionale del saldo del valore di crediti rispetto al 31 dicembre 2022 testimonia una situazione estremamente </div>sana.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24746": {
   "value": "<div class=\"t m0 x3 h9 y67 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24049\"><span id=\"cflshid_24050\">Nota 9. </span><span class=\"_ _c3\" id=\"cflshid_24051\">\u00a0</span><span id=\"cflshid_24052\">Crediti tributari</span></div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws3e\" id=\"cflshid_24053\">La composizione della voce Crediti tributari al 31 dicembre 2023, comparata con la situazione al 31 dicembre </div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24054\">2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y46b fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24055\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24056\"></span>o)</div><div class=\"t m0 x1e h11 y46c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24057\"><span id=\"cflshid_24058\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_24059\">\u00a0</span><span id=\"cflshid_24060\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_24061\">\u00a0</span><span id=\"cflshid_24062\">V<span class=\"_ _0\" id=\"cflshid_24063\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y46d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24064\"><span id=\"cflshid_24065\">Erario c/crediti IRES</span><span class=\"_ _1d5\" id=\"cflshid_24066\">\u00a0</span><span id=\"cflshid_24067\">10 </span><span class=\"_ _170\" id=\"cflshid_24068\">\u00a0</span><span id=\"cflshid_24069\">43</span><span class=\"_ _123\" id=\"cflshid_24070\">\u00a0</span><span id=\"cflshid_24071\">(33)</span></div><div class=\"t m0 x3 h2 y46e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24072\"><span id=\"cflshid_24073\">Erario c/crediti IRAP</span><span class=\"_ _1d6\" id=\"cflshid_24074\">\u00a0</span><span class=\"wse5\" id=\"cflshid_24075\"><span id=\"cflshid_24076\">-   </span><span class=\"_ _9a\" id=\"cflshid_24077\">\u00a0</span></span><span id=\"cflshid_24078\">8</span><span class=\"_ _18c\" id=\"cflshid_24079\">\u00a0</span><span id=\"cflshid_24080\">(8)</span></div><div class=\"t m0 x3 h2 y46f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24081\"><span id=\"cflshid_24082\">Altri crediti tributari</span><span class=\"_ _1d7\" id=\"cflshid_24083\">\u00a0</span><span id=\"cflshid_24084\">280 </span><span class=\"_ _20\" id=\"cflshid_24085\">\u00a0</span><span id=\"cflshid_24086\">3.728</span><span class=\"_ _c4\" id=\"cflshid_24087\">\u00a0</span><span id=\"cflshid_24088\">(3.448)</span></div><div class=\"t m0 x3 h5 y470 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24089\"><span id=\"cflshid_24090\">T<span class=\"_ _2\" id=\"cflshid_24091\"></span>otale Crediti tributari</span><span class=\"_ _10a\" id=\"cflshid_24092\">\u00a0</span><span id=\"cflshid_24093\">290 </span><span class=\"_ _20\" id=\"cflshid_24094\">\u00a0</span><span id=\"cflshid_24095\">3.779</span><span class=\"_ _c4\" id=\"cflshid_24096\">\u00a0</span><span id=\"cflshid_24097\">(3.489)</span></div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws64\" id=\"cflshid_24106\"><span id=\"cflshid_24107\">La voce Crediti tributari al 31 dicembre 2023 \u00e8 pari ad Euro 290 migliaia, riferibile principalmente a crediti tribu</span><span class=\"ws0\" id=\"cflshid_24108\">-</span></div>tari per imposte sul reddito iscritti dalle societ\u00e0 estere del Gruppo.<div class=\"t m0 x3 h9 y4d ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24110\"><span id=\"cflshid_24111\">Nota 10.  </span><span class=\"_ _16a\" id=\"cflshid_24112\">\u00a0</span><span id=\"cflshid_24113\">Altri cr<span class=\"_ _0\" id=\"cflshid_24114\"></span>editi ed attivit\u00e0 correnti</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws77\" id=\"cflshid_24115\">La composizione della voce <span class=\"_ _0\" id=\"cflshid_24116\"></span>Altri crediti e attivit\u00e0 correnti al 31 dicembre 2023, comparata con la situazione al 31 </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24117\">dicembre 2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y192 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24118\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24119\"></span>o)</div><div class=\"t m0 x4b h11 y193 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24120\"><span id=\"cflshid_24121\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_24122\">\u00a0</span><span id=\"cflshid_24123\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_24124\">\u00a0</span><span id=\"cflshid_24125\">V<span class=\"_ _0\" id=\"cflshid_24126\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y471 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24127\"><span id=\"cflshid_24128\">Crediti verso l'Erario</span><span class=\"_ _1d8\" id=\"cflshid_24129\">\u00a0</span><span id=\"cflshid_24130\">13.152</span><span class=\"_ _c9\" id=\"cflshid_24131\">\u00a0</span><span id=\"cflshid_24132\">9.820</span><span class=\"_ _c9\" id=\"cflshid_24133\">\u00a0</span><span id=\"cflshid_24134\">3.332</span></div><div class=\"t m0 x3 h2 y472 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24135\"><span id=\"cflshid_24136\">Crediti verso carte di credito</span><span class=\"_ _b8\" id=\"cflshid_24137\">\u00a0</span><span id=\"cflshid_24138\">1<span class=\"_ _3\" id=\"cflshid_24139\"></span>1.594</span><span class=\"_ _c9\" id=\"cflshid_24140\">\u00a0</span><span id=\"cflshid_24141\">8.223</span><span class=\"_ _c9\" id=\"cflshid_24142\">\u00a0</span><span id=\"cflshid_24143\">3.371</span></div><div class=\"t m0 x3 h2 y473 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24144\"><span id=\"cflshid_24145\">Ratei e risconti attivi</span><span class=\"_ _2a\" id=\"cflshid_24146\">\u00a0</span><span id=\"cflshid_24147\">10.954</span><span class=\"_ _c9\" id=\"cflshid_24148\">\u00a0</span><span id=\"cflshid_24149\">7.699</span><span class=\"_ _c9\" id=\"cflshid_24150\">\u00a0</span><span id=\"cflshid_24151\">3.255</span></div><div class=\"t m0 x3 h2 y474 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24152\"><span id=\"cflshid_24153\">Acconti a fornitori</span><span class=\"_ _152\" id=\"cflshid_24154\">\u00a0</span><span id=\"cflshid_24155\">1.812</span><span class=\"_ _1a1\" id=\"cflshid_24156\">\u00a0</span><span id=\"cflshid_24157\">1.590</span><span class=\"_ _16\" id=\"cflshid_24158\">\u00a0</span><span id=\"cflshid_24159\">222</span></div><div class=\"t m0 x3 h2 y475 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24160\"><span id=\"cflshid_24161\">Crediti verso altri</span><span class=\"_ _1d9\" id=\"cflshid_24162\">\u00a0</span><span id=\"cflshid_24163\">3.595</span><span class=\"_ _c9\" id=\"cflshid_24164\">\u00a0</span><span id=\"cflshid_24165\">5.018</span><span class=\"_ _c4\" id=\"cflshid_24166\">\u00a0</span><span id=\"cflshid_24167\">(1.423)</span></div><div class=\"t m0 x3 h5 y476 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24168\"><span id=\"cflshid_24169\">T<span class=\"_ _2\" id=\"cflshid_24170\"></span>otale <span class=\"_ _0\" id=\"cflshid_24171\"></span>Altri crediti ed attivit\u00e0 correnti</span><span class=\"_ _194\" id=\"cflshid_24172\">\u00a0</span><span id=\"cflshid_24173\">41.107</span><span class=\"_ _c7\" id=\"cflshid_24174\">\u00a0</span><span id=\"cflshid_24175\">32.350</span><span class=\"_ _1a1\" id=\"cflshid_24176\">\u00a0</span><span id=\"cflshid_24177\">8.757</span></div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 wsbe\" id=\"cflshid_24178\">I Crediti verso l\u2019Erario al 31 dicembre 2023 ammontano ad Euro 13.152 migliaia, contro Euro 9.820 migliaia del </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24179\">31 dicembre 2022. </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24180\">La voce si riferisce principalmente al credito IV<span class=\"_ _fb\" id=\"cflshid_24181\"></span>A<span class=\"_ _0\" id=\"cflshid_24182\"></span> iscritto dalla Capogruppo e dalle societ\u00e0 controllate. </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 wsc3\" id=\"cflshid_24183\"><span id=\"cflshid_24184\">I Crediti verso carte di credito al 31 dicembre 2023 ammontano ad Euro 1<span class=\"_ _0\" id=\"cflshid_24185\"></span>1.594 migliaia, contro Euro 8.223 mi</span><span class=\"ws0\" id=\"cflshid_24186\">-</span></div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsca\" id=\"cflshid_24187\">gliaia del 31 dicembre 2022. L<span class=\"_ _2\" id=\"cflshid_24188\"></span>\u2019importo si riferisce ad incassi ricevuti per il tramite di carte di credito, intervenuti </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24189\">prima della chiusura dell\u2019esercizio ma non ancora accreditati nei conti correnti. </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws6f\" id=\"cflshid_24190\">I Ratei e risconti attivi sono riconducibili a diverse nature di pagamenti anticipati, che possiamo riepilogare nelle </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24191\">seguenti <span class=\"_ _0\" id=\"cflshid_24192\"></span>tipologie: canoni <span class=\"_ _0\" id=\"cflshid_24193\"></span>pagati <span class=\"_ _0\" id=\"cflshid_24194\"></span>anticipatamente per <span class=\"_ _0\" id=\"cflshid_24195\"></span>affitti, <span class=\"_ _0\" id=\"cflshid_24196\"></span>utilities, <span class=\"_ _3\" id=\"cflshid_24197\"></span>per <span class=\"_ _3\" id=\"cflshid_24198\"></span>premi <span class=\"_ _0\" id=\"cflshid_24199\"></span>assicurativi e, <span class=\"_ _0\" id=\"cflshid_24200\"></span>sempre <span class=\"_ _0\" id=\"cflshid_24201\"></span>con crescente </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_24202\"><span id=\"cflshid_24203\">importanza, ai canoni relativi alla gestione IT/digitale. Per quanto riguarda questi ultimi, i canoni anticipati am</span><span class=\"ws0\" id=\"cflshid_24204\">-</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24205\">montano al 31 dicembre 2023 ad Euro 4.662 migliaia, in costante incremento.</div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24206\">Gli acconti a <span class=\"_ _a\" id=\"cflshid_24207\"></span>fornitori sono principalmente <span class=\"_ _a\" id=\"cflshid_24208\"></span>corrisposti alla filiera <span class=\"_ _a\" id=\"cflshid_24209\"></span>produttiva, con particolare <span class=\"_ _a\" id=\"cflshid_24210\"></span>riguardo ai fa\u00e7onisti, </div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24211\">in relazione alle lavorazioni esterne effettuate sui prodotti del Gruppo. </div><div class=\"t m0 x3 h9 y78 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24212\"><span id=\"cflshid_24213\">Nota 1<span class=\"_ _0\" id=\"cflshid_24214\"></span>1. </span><span class=\"_ _163\" id=\"cflshid_24215\">\u00a0</span><span id=\"cflshid_24216\">Altre attivit\u00e0 finanziarie correnti</span></div><div class=\"t m0 x3 h6 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24217\"><span id=\"cflshid_24218\">La <span class=\"_ _c\" id=\"cflshid_24219\"></span>voce Altre <span class=\"_ _c\" id=\"cflshid_24220\"></span>attivit\u00e0 <span class=\"_ _d\" id=\"cflshid_24221\"></span>finanziarie <span class=\"_ _c\" id=\"cflshid_24222\"></span>correnti <span class=\"_ _c\" id=\"cflshid_24223\"></span>al <span class=\"_ _c\" id=\"cflshid_24224\"></span>31 <span class=\"_ _d\" id=\"cflshid_24225\"></span>dicembre <span class=\"_ _c\" id=\"cflshid_24226\"></span>2023 <span class=\"_ _c\" id=\"cflshid_24227\"></span>ammonta <span class=\"_ _c\" id=\"cflshid_24228\"></span>ad <span class=\"_ _d\" id=\"cflshid_24229\"></span>Euro <span class=\"_ _c\" id=\"cflshid_24230\"></span>883 <span class=\"_ _c\" id=\"cflshid_24231\"></span>migliaia, <span class=\"_ _c\" id=\"cflshid_24232\"></span>mentre <span class=\"_ _d\" id=\"cflshid_24233\"></span>al <span class=\"_ _c\" id=\"cflshid_24234\"></span>31 <span class=\"_ _c\" id=\"cflshid_24235\"></span>di</span><span class=\"ff1\" id=\"cflshid_24236\">-</span></div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24237\">cembre <span class=\"_ _3\" id=\"cflshid_24238\"></span>2022 era <span class=\"_ _0\" id=\"cflshid_24239\"></span>pari a <span class=\"_ _0\" id=\"cflshid_24240\"></span>Euro 108 <span class=\"_ _3\" id=\"cflshid_24241\"></span>migliaia. Si <span class=\"_ _0\" id=\"cflshid_24242\"></span>riferisce ad <span class=\"_ _0\" id=\"cflshid_24243\"></span>attivit\u00e0 finanziarie <span class=\"_ _3\" id=\"cflshid_24244\"></span>di <span class=\"_ _3\" id=\"cflshid_24245\"></span>breve termine, <span class=\"_ _0\" id=\"cflshid_24246\"></span>tra cui <span class=\"_ _0\" id=\"cflshid_24247\"></span>ratei attivi <span class=\"_ _3\" id=\"cflshid_24248\"></span>per </div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24249\">interessi e risconti attivi su commissioni finanziarie.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24749": {
   "value": "<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24258\"><span id=\"cflshid_24259\">Nota 12. </span><span class=\"_ _25\" id=\"cflshid_24260\">\u00a0</span><span id=\"cflshid_24261\">Disponibilit\u00e0 liquide e mezzi equivalenti</span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws5d\" id=\"cflshid_24262\"><span id=\"cflshid_24263\">La composizione della voce Disponibilit\u00e0 liquide e mezzi equivalenti al 31 dicembre 2023, comparata con la situa</span><span class=\"ws0\" id=\"cflshid_24264\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24265\">zione al 31 dicembre 2022 \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y15a fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24266\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24267\"></span>o)</div><div class=\"t m0 x4b h11 y15b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24268\"><span id=\"cflshid_24269\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_24270\">\u00a0</span><span id=\"cflshid_24271\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_24272\">\u00a0</span><span id=\"cflshid_24273\">V<span class=\"_ _0\" id=\"cflshid_24274\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y1ca ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24275\"><span id=\"cflshid_24276\">Depositi bancari e postali</span><span class=\"_ _125\" id=\"cflshid_24277\">\u00a0</span><span id=\"cflshid_24278\">104.826</span><span class=\"_ _167\" id=\"cflshid_24279\">\u00a0</span><span id=\"cflshid_24280\">116.272</span><span class=\"_ _11e\" id=\"cflshid_24281\">\u00a0</span><span id=\"cflshid_24282\">(1<span class=\"_ _0\" id=\"cflshid_24283\"></span>1.446)</span></div><div class=\"t m0 x3 h2 y1cb ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24284\"><span id=\"cflshid_24285\">Denaro e altri valori in cassa</span><span class=\"_ _134\" id=\"cflshid_24286\">\u00a0</span><span id=\"cflshid_24287\">1.209</span><span class=\"_ _16\" id=\"cflshid_24288\">\u00a0</span><span id=\"cflshid_24289\">756</span><span class=\"_ _1da\" id=\"cflshid_24290\">\u00a0</span><span id=\"cflshid_24291\">453</span></div><div class=\"t m0 x3 h2 y1cc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24292\"><span id=\"cflshid_24293\">Assegni</span><span class=\"_ _1db\" id=\"cflshid_24294\">\u00a0</span><span id=\"cflshid_24295\">909</span><span class=\"_ _1da\" id=\"cflshid_24296\">\u00a0</span><span id=\"cflshid_24297\">372</span><span class=\"_ _16\" id=\"cflshid_24298\">\u00a0</span><span id=\"cflshid_24299\">537</span></div><div class=\"t m0 x3 h5 y477 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24300\"><span id=\"cflshid_24301\">T<span class=\"_ _2\" id=\"cflshid_24302\"></span>otale Disponibilit\u00e0 liquide e mezzi equivalenti</span><span class=\"_ _181\" id=\"cflshid_24303\">\u00a0</span><span id=\"cflshid_24304\">106.944</span><span class=\"_ _167\" id=\"cflshid_24305\">\u00a0</span><span id=\"cflshid_24306\">1<span class=\"_ _3\" id=\"cflshid_24307\"></span>17.400</span><span class=\"_ _128\" id=\"cflshid_24308\">\u00a0</span><span id=\"cflshid_24309\">(10.456)</span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws8f\" id=\"cflshid_24310\">I valori esposti possono essere convertiti in cassa prontamente, non sono soggetti a vincoli o restrizioni e sono </div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24311\">soggetti <span class=\"_ _0\" id=\"cflshid_24312\"></span>ad un <span class=\"_ _0\" id=\"cflshid_24313\"></span>rischio <span class=\"_ _0\" id=\"cflshid_24314\"></span>di variazione <span class=\"_ _0\" id=\"cflshid_24315\"></span>di <span class=\"_ _0\" id=\"cflshid_24316\"></span>valore non <span class=\"_ _0\" id=\"cflshid_24317\"></span>significativo. <span class=\"_ _0\" id=\"cflshid_24318\"></span>Il Gruppo <span class=\"_ _0\" id=\"cflshid_24319\"></span>Brunello <span class=\"_ _0\" id=\"cflshid_24320\"></span>Cucinelli ritiene <span class=\"_ _0\" id=\"cflshid_24321\"></span>che <span class=\"_ _0\" id=\"cflshid_24322\"></span>il <span class=\"_ _3\" id=\"cflshid_24323\"></span>rischio <span class=\"_ _3\" id=\"cflshid_24324\"></span>di </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 wsa8\" id=\"cflshid_24325\">credito correlato alle disponibilit\u00e0 liquide e mezzi equivalenti sia limitato perch\u00e9 trattasi principalmente di depositi </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24326\">frazionati su primarie istituzioni bancarie nazionali ed internazionali.</div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws8a\" id=\"cflshid_24327\">Per il dettaglio delle fonti e degli impieghi che hanno originato la variazione delle disponibilit\u00e0 alla data del 31 </div><div class=\"t m0 x3 h7 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24328\">dicembre 2023 rispetto all\u2019esercizio precedente si rinvia al Rendiconto finanziario consolidato.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24751": {
   "value": "<div class=\"t m0 x3 h9 y5b ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24329\"><span id=\"cflshid_24330\">Nota 13. </span><span class=\"_ _25\" id=\"cflshid_24331\">\u00a0</span><span id=\"cflshid_24332\">Strumenti finanziari derivati </span></div><div class=\"t m0 x3 h6 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24333\"><span id=\"cflshid_24334\">Il <span class=\"_ _d\" id=\"cflshid_24335\"></span>Gruppo <span class=\"_ _4\" id=\"cflshid_24336\"></span>Brunello <span class=\"_ _c\" id=\"cflshid_24337\"></span>Cucinelli <span class=\"_ _4\" id=\"cflshid_24338\"></span>sottoscrive <span class=\"_ _c\" id=\"cflshid_24339\"></span>strumenti <span class=\"_ _4\" id=\"cflshid_24340\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_24341\"></span>derivati <span class=\"_ _4\" id=\"cflshid_24342\"></span>allo <span class=\"_ _c\" id=\"cflshid_24343\"></span>scopo </span><span class=\"_ _4\" id=\"cflshid_24344\">\u00a0</span><span id=\"cflshid_24345\">di <span class=\"_ _c\" id=\"cflshid_24346\"></span>realizzare </span><span class=\"_ _4\" id=\"cflshid_24347\">\u00a0</span><span id=\"cflshid_24348\">operazioni <span class=\"_ _d\" id=\"cflshid_24349\"></span>di <span class=\"_ _d\" id=\"cflshid_24350\"></span>co</span><span class=\"ff1\" id=\"cflshid_24351\">-</span></div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_24352\">pertura del rischio di tasso di interesse del proprio indebitamento bancario e del rischio di tasso di cambio sulle </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24353\">vendite effettuate in valuta diversa dall\u2019Euro.</div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24354\">La <span class=\"_ _a\" id=\"cflshid_24355\"></span>Capogruppo <span class=\"_ _c\" id=\"cflshid_24356\"></span>conclude <span class=\"_ _c\" id=\"cflshid_24357\"></span>contratti <span class=\"_ _a\" id=\"cflshid_24358\"></span>di <span class=\"_ _c\" id=\"cflshid_24359\"></span>finanza <span class=\"_ _c\" id=\"cflshid_24360\"></span>derivata <span class=\"_ _a\" id=\"cflshid_24361\"></span>esclusivamente <span class=\"_ _c\" id=\"cflshid_24362\"></span>per <span class=\"_ _c\" id=\"cflshid_24363\"></span>finalit\u00e0 <span class=\"_ _c\" id=\"cflshid_24364\"></span>di <span class=\"_ _a\" id=\"cflshid_24365\"></span>copertura, <span class=\"_ _c\" id=\"cflshid_24366\"></span>dal <span class=\"_ _c\" id=\"cflshid_24367\"></span>momento <span class=\"_ _a\" id=\"cflshid_24368\"></span>che </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24369\"><span id=\"cflshid_24370\">la </span><span class=\"_ _4\" id=\"cflshid_24371\">\u00a0</span><span id=\"cflshid_24372\">politica </span><span class=\"_ _7\" id=\"cflshid_24373\">\u00a0</span><span id=\"cflshid_24374\">di </span><span class=\"_ _7\" id=\"cflshid_24375\">\u00a0</span><span id=\"cflshid_24376\">gestione </span><span class=\"_ _7\" id=\"cflshid_24377\">\u00a0</span><span id=\"cflshid_24378\">finanziaria </span><span class=\"_ _4\" id=\"cflshid_24379\">\u00a0</span><span id=\"cflshid_24380\">del </span><span class=\"_ _7\" id=\"cflshid_24381\">\u00a0</span><span id=\"cflshid_24382\">Gruppo </span><span class=\"_ _7\" id=\"cflshid_24383\">\u00a0</span><span id=\"cflshid_24384\">non </span><span class=\"_ _7\" id=\"cflshid_24385\">\u00a0</span><span id=\"cflshid_24386\">prevede </span><span class=\"_ _4\" id=\"cflshid_24387\">\u00a0</span><span id=\"cflshid_24388\">la </span><span class=\"_ _7\" id=\"cflshid_24389\">\u00a0</span><span id=\"cflshid_24390\">negoziazione </span><span class=\"_ _7\" id=\"cflshid_24391\">\u00a0</span><span id=\"cflshid_24392\">di </span><span class=\"_ _7\" id=\"cflshid_24393\">\u00a0</span><span id=\"cflshid_24394\">strumenti </span><span class=\"_ _7\" id=\"cflshid_24395\">\u00a0</span><span id=\"cflshid_24396\">finanziari </span><span class=\"_ _4\" id=\"cflshid_24397\">\u00a0</span><span id=\"cflshid_24398\">per </span><span class=\"_ _7\" id=\"cflshid_24399\">\u00a0</span><span id=\"cflshid_24400\">finalit\u00e0 </span></div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24401\">speculative. Gli <span class=\"_ _a\" id=\"cflshid_24402\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_24403\"></span>finanziari derivati <span class=\"_ _a\" id=\"cflshid_24404\"></span>che <span class=\"_ _a\" id=\"cflshid_24405\"></span>rispettano i <span class=\"_ _a\" id=\"cflshid_24406\"></span>requisiti previsti <span class=\"_ _a\" id=\"cflshid_24407\"></span>dai <span class=\"_ _a\" id=\"cflshid_24408\"></span>principi contabili <span class=\"_ _a\" id=\"cflshid_24409\"></span>internazionali </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24410\">sono contabilizzati secondo le modalit\u00e0 stabilite per l\u2019hedge accounting. Con riferimento agli strumenti <span class=\"_ _a\" id=\"cflshid_24411\"></span>finanziari </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_24412\">derivati per cui non sono rispettate le condizioni previste dai principi contabili internazionali, le movimentazioni </div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24413\">nel valore equo degli strumenti finanziari vengono imputate a conto economico nell\u2019esercizio di riferimento. </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 wse3\" id=\"cflshid_24414\">I derivati di tasso e cambio utilizzati sono strumenti Over The Counter (OTC), ovvero negoziati bilateralmente </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_24415\">con controparti di mercato e la determinazione del relativo valore corrente si basa su tecniche di valutazione che </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws9f\" id=\"cflshid_24416\">prendono a riferimento parametri di input (quali le curve di tasso, cambi ecc.) osservabili sul mercato (livello 2 </div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24417\">della gerarchia del fair value prevista dal principio IFRS 7).</div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24418\">Con riferimento agli strumenti finanziari esistenti al 31 dicembre 2023 si riporta quanto segue:</div><div class=\"t m0 x31 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24419\"><span id=\"cflshid_24420\">\u00a0<span class=\"_ _45\" id=\"cflshid_24421\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_24422\">\u00a0</span><span class=\"ff6\" id=\"cflshid_24423\">tutti gli strumenti finanziari valutati al fair value rientrano nel Livello 2 (identica situazione nel 2022);</span></div><div class=\"t m0 x31 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24424\"><span id=\"cflshid_24425\">\u00a0<span class=\"_ _45\" id=\"cflshid_24426\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_24427\">\u00a0</span><span id=\"cflshid_24428\">nel corso del 2023 non vi sono trasferimenti dal Livello 1 al Livello 2 e viceversa;</span></div><div class=\"t m0 x31 h6 y6e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24429\"><span id=\"cflshid_24430\">\u00a0<span class=\"_ _45\" id=\"cflshid_24431\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_24432\">\u00a0</span><span id=\"cflshid_24433\">nel corso del 2023 non vi sono trasferimenti dal Livello 3 ad altri livelli e viceversa.</span></div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24442\">Gli strumenti finanziari derivati <span class=\"_ _3\" id=\"cflshid_24443\"></span>sono valutati prendendo a riferimento <span class=\"_ _3\" id=\"cflshid_24444\"></span>i tassi di interesse e le <span class=\"_ _3\" id=\"cflshid_24445\"></span>curve dei rendimenti </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24446\">osservabili a intervalli comunemente quotati.</div><div class=\"t m0 x3 h6 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24447\"><span id=\"cflshid_24448\">Il dettaglio della composizione delle <span class=\"_ _0\" id=\"cflshid_24449\"></span>Attivit\u00e0 per strumenti finanziari derivati correnti e non correnti e delle Passi</span><span class=\"ff1\" id=\"cflshid_24450\">-</span></div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24451\">vit\u00e0 per strumenti <span class=\"_ _a\" id=\"cflshid_24452\"></span>finanziari derivati correnti <span class=\"_ _a\" id=\"cflshid_24453\"></span>e non correnti al <span class=\"_ _a\" id=\"cflshid_24454\"></span>31 dicembre 2023, <span class=\"_ _a\" id=\"cflshid_24455\"></span>comparato con il <span class=\"_ _a\" id=\"cflshid_24456\"></span>dettaglio al 31 </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24457\">dicembre 2022, \u00e8 di seguito riportato:</div><div class=\"t m0 x3 h14 y478 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24458\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24459\"></span>o)</div><div class=\"t m0 x63 h11 y479 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24460\"><span id=\"cflshid_24461\">31 dicembre 2023</span><span class=\"_ _1b1\" id=\"cflshid_24462\">\u00a0</span><span id=\"cflshid_24463\">31 dicembr<span class=\"_ _0\" id=\"cflshid_24464\"></span>e 2022</span><span class=\"_ _91\" id=\"cflshid_24465\">\u00a0</span><span id=\"cflshid_24466\">V<span class=\"_ _0\" id=\"cflshid_24467\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y47a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24468\"><span id=\"cflshid_24469\">Attivit\u00e0 correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _109\" id=\"cflshid_24470\">\u00a0</span><span id=\"cflshid_24471\">7.939</span><span class=\"_ _105\" id=\"cflshid_24472\">\u00a0</span><span id=\"cflshid_24473\">5.359</span><span class=\"_ _5f\" id=\"cflshid_24474\">\u00a0</span><span id=\"cflshid_24475\">2.580</span></div><div class=\"t m0 x3 h2 y47b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24476\">Attivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di interesse:</div><div class=\"t m0 xa4 h2 y47c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24477\">-  <span class=\"_ _0\" id=\"cflshid_24478\"></span><span class=\"_ _176\" id=\"cflshid_24479\"></span>Attivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y47d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24480\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24481\"></span>Accounting</div><div class=\"t m0 x76 h2 y47e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24482\"><span id=\"cflshid_24483\">772</span><span class=\"_ _105\" id=\"cflshid_24484\">\u00a0</span><span id=\"cflshid_24485\">1.267</span><span class=\"_ _bb\" id=\"cflshid_24486\">\u00a0</span><span id=\"cflshid_24487\">(495)</span></div><div class=\"t m0 xa4 h2 y47f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24488\">-  <span class=\"_ _0\" id=\"cflshid_24489\"></span><span class=\"_ _176\" id=\"cflshid_24490\"></span>Attivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y480 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24491\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24492\"></span>Accounting</div><div class=\"t m0 x4f h2 y481 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24493\"><span id=\"cflshid_24494\">-</span><span class=\"_ _1dc\" id=\"cflshid_24495\">\u00a0</span><span id=\"cflshid_24496\">-</span><span class=\"_ _71\" id=\"cflshid_24497\">\u00a0</span><span id=\"cflshid_24498\">-</span></div><div class=\"t m0 x3 h5 y482 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24499\"><span id=\"cflshid_24500\">T<span class=\"_ _2\" id=\"cflshid_24501\"></span>otale <span class=\"_ _0\" id=\"cflshid_24502\"></span>Attivit\u00e0 per strumenti finanziari derivati correnti</span><span class=\"_ _f3\" id=\"cflshid_24503\">\u00a0</span><span class=\"ff3\" id=\"cflshid_24504\"><span id=\"cflshid_24505\">8.71<span class=\"_ _0\" id=\"cflshid_24506\"></span>1</span><span class=\"_ _105\" id=\"cflshid_24507\">\u00a0</span><span id=\"cflshid_24508\">6.626</span><span class=\"_ _5f\" id=\"cflshid_24509\">\u00a0</span><span id=\"cflshid_24510\">2.085</span></span></div><div class=\"t m0 x3 h2 y483 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24511\"><span id=\"cflshid_24512\">Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _be\" id=\"cflshid_24513\">\u00a0</span><span id=\"cflshid_24514\">-</span><span class=\"_ _1dc\" id=\"cflshid_24515\">\u00a0</span><span id=\"cflshid_24516\">-</span><span class=\"_ _71\" id=\"cflshid_24517\">\u00a0</span><span id=\"cflshid_24518\">-</span></div><div class=\"t m0 x3 h2 y484 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24519\">Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x3 h2 y485 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24520\">interesse:</div><div class=\"t m0 xa4 h2 y486 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24521\">-  <span class=\"_ _0\" id=\"cflshid_24522\"></span><span class=\"_ _176\" id=\"cflshid_24523\"></span>Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y487 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24524\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24525\"></span>Accounting</div><div class=\"t m0 x76 h2 y488 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24526\"><span id=\"cflshid_24527\">243</span><span class=\"_ _105\" id=\"cflshid_24528\">\u00a0</span><span id=\"cflshid_24529\">1.101</span><span class=\"_ _bb\" id=\"cflshid_24530\">\u00a0</span><span id=\"cflshid_24531\">(858)</span></div><div class=\"t m0 xa4 h2 y489 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24532\">-  <span class=\"_ _0\" id=\"cflshid_24533\"></span><span class=\"_ _176\" id=\"cflshid_24534\"></span>Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y48a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24535\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24536\"></span>Accounting</div><div class=\"t m0 x4f h2 y48b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24537\"><span id=\"cflshid_24538\">-</span><span class=\"_ _1dc\" id=\"cflshid_24539\">\u00a0</span><span id=\"cflshid_24540\">-</span><span class=\"_ _71\" id=\"cflshid_24541\">\u00a0</span><span id=\"cflshid_24542\">-</span></div><div class=\"t m0 x3 h5 y48c ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24543\"><span id=\"cflshid_24544\">T<span class=\"_ _2\" id=\"cflshid_24545\"></span>otale <span class=\"_ _0\" id=\"cflshid_24546\"></span>Attivit\u00e0 per strumenti finanziari derivati non correnti</span><span class=\"_ _10d\" id=\"cflshid_24547\">\u00a0</span><span class=\"ff3\" id=\"cflshid_24548\"><span id=\"cflshid_24549\">243</span><span class=\"_ _105\" id=\"cflshid_24550\">\u00a0</span><span id=\"cflshid_24551\">1.101</span><span class=\"_ _bb\" id=\"cflshid_24552\">\u00a0</span><span id=\"cflshid_24553\">(858)</span></span></div><div class=\"t m0 x3 h2 y48d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24554\"><span id=\"cflshid_24555\">Passivit\u00e0 correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _9a\" id=\"cflshid_24556\">\u00a0</span><span id=\"cflshid_24557\">(987)</span><span class=\"_ _7c\" id=\"cflshid_24558\">\u00a0</span><span id=\"cflshid_24559\"> (3.978)</span><span class=\"_ _bd\" id=\"cflshid_24560\">\u00a0</span><span id=\"cflshid_24561\">2.991</span></div><div class=\"t m0 x3 h2 y48e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24562\">Passivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di interesse:</div><div class=\"t m0 xa4 h2 y48f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24563\">-   <span class=\"_ _176\" id=\"cflshid_24564\"></span>Passivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y490 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24565\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24566\"></span>Accounting</div><div class=\"t m0 x4f h2 y491 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24567\"><span id=\"cflshid_24568\">-</span><span class=\"_ _1dc\" id=\"cflshid_24569\">\u00a0</span><span id=\"cflshid_24570\">-</span><span class=\"_ _71\" id=\"cflshid_24571\">\u00a0</span><span id=\"cflshid_24572\">-</span></div><div class=\"t m0 xa4 h2 y492 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24573\">-   <span class=\"_ _176\" id=\"cflshid_24574\"></span>Passivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y493 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24575\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24576\"></span>Accounting</div><div class=\"t m0 x4f h2 y494 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24577\"><span id=\"cflshid_24578\">-</span><span class=\"_ _144\" id=\"cflshid_24579\">\u00a0</span><span id=\"cflshid_24580\"> -</span><span class=\"_ _1dd\" id=\"cflshid_24581\">\u00a0</span><span id=\"cflshid_24582\">-</span></div><div class=\"t m0 x3 h5 y495 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24583\"><span id=\"cflshid_24584\">T<span class=\"_ _2\" id=\"cflshid_24585\"></span>otale Passivit\u00e0 per strumenti finanziari derivati correnti</span><span class=\"_ _11f\" id=\"cflshid_24586\">\u00a0</span><span class=\"ff3\" id=\"cflshid_24587\"><span id=\"cflshid_24588\">(987)</span><span class=\"_ _7c\" id=\"cflshid_24589\">\u00a0</span><span id=\"cflshid_24590\"> (3.978)</span><span class=\"_ _bd\" id=\"cflshid_24591\">\u00a0</span><span id=\"cflshid_24592\">2.991</span></span></div><div class=\"t m0 x3 h2 y496 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24593\"><span id=\"cflshid_24594\">Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _1de\" id=\"cflshid_24595\">\u00a0</span><span id=\"cflshid_24596\">-</span><span class=\"_ _1dc\" id=\"cflshid_24597\">\u00a0</span><span id=\"cflshid_24598\">-</span><span class=\"_ _71\" id=\"cflshid_24599\">\u00a0</span><span id=\"cflshid_24600\">-</span></div><div class=\"t m0 x3 h2 y497 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24601\">Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x3 h2 y498 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24602\">interesse:</div><div class=\"t m0 xa4 h2 y499 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24603\">-   <span class=\"_ _176\" id=\"cflshid_24604\"></span>Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y49a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24605\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24606\"></span>Accounting</div><div class=\"t m0 x4f h2 y49b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24607\"><span id=\"cflshid_24608\">-</span><span class=\"_ _1dc\" id=\"cflshid_24609\">\u00a0</span><span id=\"cflshid_24610\">-</span><span class=\"_ _71\" id=\"cflshid_24611\">\u00a0</span><span id=\"cflshid_24612\">-</span></div><div class=\"t m0 xa4 h2 y49c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24613\">-   <span class=\"_ _176\" id=\"cflshid_24614\"></span>Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y49d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24615\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24616\"></span>Accounting</div><div class=\"t m0 x4f h2 y49e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24617\"><span id=\"cflshid_24618\">-</span><span class=\"_ _1dc\" id=\"cflshid_24619\">\u00a0</span><span id=\"cflshid_24620\">-</span><span class=\"_ _71\" id=\"cflshid_24621\">\u00a0</span><span id=\"cflshid_24622\">-</span></div><div class=\"t m0 x3 h5 y49f ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24623\"><span id=\"cflshid_24624\">T<span class=\"_ _2\" id=\"cflshid_24625\"></span>otale Passivit\u00e0 per strumenti finanziari derivati non correnti</span><span class=\"_ _11f\" id=\"cflshid_24626\">\u00a0</span><span class=\"ff3\" id=\"cflshid_24627\"><span id=\"cflshid_24628\">-</span><span class=\"_ _1dc\" id=\"cflshid_24629\">\u00a0</span><span id=\"cflshid_24630\">-</span><span class=\"_ _71\" id=\"cflshid_24631\">\u00a0</span><span id=\"cflshid_24632\">-</span></span></div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_24641\">Le caratteristiche contrattuali ed il relativo valore equo alla data del 31 dicembre 2023 e 31 dicembre 2022 degli </div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24642\">strumenti finanziari derivati a copertura del rischio di tasso di interesse sono di seguito riportate:</div><div class=\"t m0 x3 h14 y13e fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24643\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24644\"></span>o)</div><div class=\"t m0 x3 h14 y4a0 ffd fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24645\"></div><div class=\"t m0 x3b h11 y13f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24646\"><span id=\"cflshid_24647\">31 dicembre 2023</span><span class=\"_ _19d\" id=\"cflshid_24648\">\u00a0</span><span id=\"cflshid_24649\">31 dicembr<span class=\"_ _3\" id=\"cflshid_24650\"></span>e 2022</span></div><div class=\"t m0 x94 h11 y140 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24651\"><span id=\"cflshid_24652\">quota corrente</span><span class=\"_ _a3\" id=\"cflshid_24653\">\u00a0</span><span id=\"cflshid_24654\">quota non corrente</span><span class=\"_ _165\" id=\"cflshid_24655\">\u00a0</span><span id=\"cflshid_24656\">quota corrente</span><span class=\"_ _a3\" id=\"cflshid_24657\">\u00a0</span><span id=\"cflshid_24658\">quota non corrente</span></div><div class=\"t m0 x3 h2 y4a1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24659\"><span id=\"cflshid_24660\">Attivit\u00e0/(Passivit\u00e0) per strumenti derivati</span><span class=\"_ _108\" id=\"cflshid_24661\">\u00a0</span><span id=\"cflshid_24662\">772</span><span class=\"_ _1df\" id=\"cflshid_24663\">\u00a0</span><span id=\"cflshid_24664\">243</span><span class=\"_ _112\" id=\"cflshid_24665\">\u00a0</span><span id=\"cflshid_24666\">1.267</span><span class=\"_ _1e0\" id=\"cflshid_24667\">\u00a0</span><span id=\"cflshid_24668\">1.101</span></div><div class=\"t m0 x3 h5 y4a2 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24669\"><span id=\"cflshid_24670\">T<span class=\"_ _2\" id=\"cflshid_24671\"></span>otale Fair V<span class=\"_ _1\" id=\"cflshid_24672\"></span>alue IRS</span><span class=\"_ _131\" id=\"cflshid_24673\">\u00a0</span><span id=\"cflshid_24674\">772</span><span class=\"_ _175\" id=\"cflshid_24675\">\u00a0</span><span id=\"cflshid_24676\">243</span><span class=\"_ _6c\" id=\"cflshid_24677\">\u00a0</span><span id=\"cflshid_24678\">1.267</span><span class=\"_ _1e0\" id=\"cflshid_24679\">\u00a0</span><span id=\"cflshid_24680\">1.101</span></div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_24681\">Le caratteristiche contrattuali ed il relativo valore equo alla data del 31 dicembre 2023 e 31 dicembre 2022 degli </div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24682\">strumenti finanziari derivati a copertura del rischio di cambio sono le seguenti:</div><div class=\"t m0 x3 h14 y457 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24683\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24684\"></span>o)</div><div class=\"t m0 x3 h14 y4a3 ffd fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24685\"></div><div class=\"t m0 x83 h11 y23a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24686\"><span id=\"cflshid_24687\">Fair value negativo</span><span class=\"_ _1a\" id=\"cflshid_24688\">\u00a0</span><span id=\"cflshid_24689\"> Fair value positivo</span></div><div class=\"t m0 x2a h11 y4a4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24690\"><span id=\"cflshid_24691\">31 dicembre 2023</span><span class=\"_ _58\" id=\"cflshid_24692\">\u00a0</span><span id=\"cflshid_24693\">31 dicembre 2022</span><span class=\"_ _c1\" id=\"cflshid_24694\">\u00a0</span><span id=\"cflshid_24695\">31 dicembre 2023</span><span class=\"_ _58\" id=\"cflshid_24696\">\u00a0</span><span id=\"cflshid_24697\">31 dicembre 2022</span></div><div class=\"t m0 x3 h2 y4a5 ff1 fs1 fc0 sc0 lsd ws0\" id=\"cflshid_24698\"><span id=\"cflshid_24699\">Attivit\u00e0/(Passivit\u00e0) per strumenti derivati</span><span class=\"_ _1e1\" id=\"cflshid_24700\">\u00a0</span><span class=\"ls0\" id=\"cflshid_24701\"><span id=\"cflshid_24702\">(987)</span><span class=\"_ _191\" id=\"cflshid_24703\">\u00a0</span><span id=\"cflshid_24704\"> (3.978)</span><span class=\"_ _6c\" id=\"cflshid_24705\">\u00a0</span><span id=\"cflshid_24706\">7.939</span><span class=\"_ _1e0\" id=\"cflshid_24707\">\u00a0</span><span id=\"cflshid_24708\">5.359</span></span></div><div class=\"t m0 x3 h5 y4a6 ff3 fs1 fc0 sc0 lsd ws0\" id=\"cflshid_24709\"><span id=\"cflshid_24710\">T<span class=\"_ _2\" id=\"cflshid_24711\"></span>otale Fair V<span class=\"_ _1\" id=\"cflshid_24712\"></span>alue Contratti a termine in valuta estera</span><span class=\"_ _1dd\" id=\"cflshid_24713\">\u00a0</span><span class=\"ls0\" id=\"cflshid_24714\"><span id=\"cflshid_24715\">(987)</span><span class=\"_ _191\" id=\"cflshid_24716\">\u00a0</span><span id=\"cflshid_24717\"> (3.978)</span><span class=\"_ _6c\" id=\"cflshid_24718\">\u00a0</span><span id=\"cflshid_24719\">7.939</span><span class=\"_ _1e0\" id=\"cflshid_24720\">\u00a0</span><span id=\"cflshid_24721\">5.359</span></span></div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24722\"><span id=\"cflshid_24723\">Nella <span class=\"_ _a\" id=\"cflshid_24724\"></span>tabella <span class=\"_ _a\" id=\"cflshid_24725\"></span>seguente viene <span class=\"_ _a\" id=\"cflshid_24726\"></span>presentato <span class=\"_ _a\" id=\"cflshid_24727\"></span>il <span class=\"_ _a\" id=\"cflshid_24728\"></span>valore <span class=\"_ _a\" id=\"cflshid_24729\"></span>contabile <span class=\"_ _a\" id=\"cflshid_24730\"></span>degli <span class=\"_ _a\" id=\"cflshid_24731\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_24732\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_24733\"></span>in <span class=\"_ _a\" id=\"cflshid_24734\"></span>essere <span class=\"_ _a\" id=\"cflshid_24735\"></span>(finanziamenti <span class=\"_ _a\" id=\"cflshid_24736\"></span>cor</span><span class=\"ff1\" id=\"cflshid_24737\">-</span></div><div class=\"t m0 x3 h6 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24738\"><span id=\"cflshid_24739\">renti e finanziamenti non correnti) esposti nello stato patrimoniale, confrontandolo con il proprio </span><span class=\"ffd\" id=\"cflshid_24740\"><span id=\"cflshid_24741\">fair value</span><span class=\"ff1\" id=\"cflshid_24742\">:</span></span></div><div class=\"t m0 x3 h14 y4a7 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24743\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24744\"></span>o)</div><div class=\"t m0 x4d h11 y4a8 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24745\">31 dicembre 2023 </div><div class=\"t m0 x76 h32 y4a9 ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24746\">Fair V<span class=\"_ _2\" id=\"cflshid_24747\"></span>alue</div><div class=\"t m0 x5 h11 y4a8 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24748\">31 dicembre 2023 </div><div class=\"t m0 xa5 h11 y4a9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24749\">V<span class=\"_ _0\" id=\"cflshid_24750\"></span>alore contabile</div><div class=\"t m0 x3 h2 y4aa ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24751\"><span id=\"cflshid_24752\">Finanziamenti correnti e non correnti</span><span class=\"_ _1e2\" id=\"cflshid_24753\">\u00a0</span><span id=\"cflshid_24754\">46.231</span><span class=\"_ _c7\" id=\"cflshid_24755\">\u00a0</span><span id=\"cflshid_24756\">46.419</span></div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24757\">Si <span class=\"_ _c\" id=\"cflshid_24758\"></span>segnala <span class=\"_ _c\" id=\"cflshid_24759\"></span>infine <span class=\"_ _c\" id=\"cflshid_24760\"></span>che, <span class=\"_ _d\" id=\"cflshid_24761\"></span>ai <span class=\"_ _c\" id=\"cflshid_24762\"></span>sensi <span class=\"_ _c\" id=\"cflshid_24763\"></span>dell\u2019IFRS <span class=\"_ _c\" id=\"cflshid_24764\"></span>13, <span class=\"_ _d\" id=\"cflshid_24765\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_24766\"></span>stato <span class=\"_ _c\" id=\"cflshid_24767\"></span>effettuato <span class=\"_ _d\" id=\"cflshid_24768\"></span>il <span class=\"_ _c\" id=\"cflshid_24769\"></span>calcolo <span class=\"_ _c\" id=\"cflshid_24770\"></span>del <span class=\"_ _c\" id=\"cflshid_24771\"></span>CV<span class=\"_ _1\" id=\"cflshid_24772\"></span>A<span class=\"_ _0\" id=\"cflshid_24773\"></span><span class=\"_ _d\" id=\"cflshid_24774\"></span>(\u201cCredit <span class=\"_ _a\" id=\"cflshid_24775\"></span>V<span class=\"_ _2\" id=\"cflshid_24776\"></span>alue Adjustment\u201d) <span class=\"_ _c\" id=\"cflshid_24777\"></span>e </div><div class=\"t m0 x3 h6 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24778\"><span id=\"cflshid_24779\">DV<span class=\"_ _fb\" id=\"cflshid_24780\"></span>A<span class=\"_ _0\" id=\"cflshid_24781\"></span>\u00a0<span class=\"_ _c\" id=\"cflshid_24782\"></span>(\u201cDebit <span class=\"_ _c\" id=\"cflshid_24783\"></span>value Adjustment\u201d) <span class=\"_ _c\" id=\"cflshid_24784\"></span>degli <span class=\"_ _c\" id=\"cflshid_24785\"></span>strumenti <span class=\"_ _c\" id=\"cflshid_24786\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_24787\"></span>derivati <span class=\"_ _c\" id=\"cflshid_24788\"></span>in <span class=\"_ _c\" id=\"cflshid_24789\"></span>essere, <span class=\"_ _a\" id=\"cflshid_24790\"></span>constatando <span class=\"_ _c\" id=\"cflshid_24791\"></span>che <span class=\"_ _c\" id=\"cflshid_24792\"></span>l\u2019importo <span class=\"_ _c\" id=\"cflshid_24793\"></span>in <span class=\"_ _c\" id=\"cflshid_24794\"></span>que</span><span class=\"ff1\" id=\"cflshid_24795\">-</span></div>stione non risulta significativo ai fini dell\u2019iscrizione di tali effetti nel presente Bilancio consolidato",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24750": {
   "value": "<div class=\"t m0 x3 h9 y5b ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24329\"><span id=\"cflshid_24330\">Nota 13. </span><span class=\"_ _25\" id=\"cflshid_24331\">\u00a0</span><span id=\"cflshid_24332\">Strumenti finanziari derivati </span></div><div class=\"t m0 x3 h6 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24333\"><span id=\"cflshid_24334\">Il <span class=\"_ _d\" id=\"cflshid_24335\"></span>Gruppo <span class=\"_ _4\" id=\"cflshid_24336\"></span>Brunello <span class=\"_ _c\" id=\"cflshid_24337\"></span>Cucinelli <span class=\"_ _4\" id=\"cflshid_24338\"></span>sottoscrive <span class=\"_ _c\" id=\"cflshid_24339\"></span>strumenti <span class=\"_ _4\" id=\"cflshid_24340\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_24341\"></span>derivati <span class=\"_ _4\" id=\"cflshid_24342\"></span>allo <span class=\"_ _c\" id=\"cflshid_24343\"></span>scopo </span><span class=\"_ _4\" id=\"cflshid_24344\">\u00a0</span><span id=\"cflshid_24345\">di <span class=\"_ _c\" id=\"cflshid_24346\"></span>realizzare </span><span class=\"_ _4\" id=\"cflshid_24347\">\u00a0</span><span id=\"cflshid_24348\">operazioni <span class=\"_ _d\" id=\"cflshid_24349\"></span>di <span class=\"_ _d\" id=\"cflshid_24350\"></span>co</span><span class=\"ff1\" id=\"cflshid_24351\">-</span></div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_24352\">pertura del rischio di tasso di interesse del proprio indebitamento bancario e del rischio di tasso di cambio sulle </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24353\">vendite effettuate in valuta diversa dall\u2019Euro.</div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24354\">La <span class=\"_ _a\" id=\"cflshid_24355\"></span>Capogruppo <span class=\"_ _c\" id=\"cflshid_24356\"></span>conclude <span class=\"_ _c\" id=\"cflshid_24357\"></span>contratti <span class=\"_ _a\" id=\"cflshid_24358\"></span>di <span class=\"_ _c\" id=\"cflshid_24359\"></span>finanza <span class=\"_ _c\" id=\"cflshid_24360\"></span>derivata <span class=\"_ _a\" id=\"cflshid_24361\"></span>esclusivamente <span class=\"_ _c\" id=\"cflshid_24362\"></span>per <span class=\"_ _c\" id=\"cflshid_24363\"></span>finalit\u00e0 <span class=\"_ _c\" id=\"cflshid_24364\"></span>di <span class=\"_ _a\" id=\"cflshid_24365\"></span>copertura, <span class=\"_ _c\" id=\"cflshid_24366\"></span>dal <span class=\"_ _c\" id=\"cflshid_24367\"></span>momento <span class=\"_ _a\" id=\"cflshid_24368\"></span>che </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24369\"><span id=\"cflshid_24370\">la </span><span class=\"_ _4\" id=\"cflshid_24371\">\u00a0</span><span id=\"cflshid_24372\">politica </span><span class=\"_ _7\" id=\"cflshid_24373\">\u00a0</span><span id=\"cflshid_24374\">di </span><span class=\"_ _7\" id=\"cflshid_24375\">\u00a0</span><span id=\"cflshid_24376\">gestione </span><span class=\"_ _7\" id=\"cflshid_24377\">\u00a0</span><span id=\"cflshid_24378\">finanziaria </span><span class=\"_ _4\" id=\"cflshid_24379\">\u00a0</span><span id=\"cflshid_24380\">del </span><span class=\"_ _7\" id=\"cflshid_24381\">\u00a0</span><span id=\"cflshid_24382\">Gruppo </span><span class=\"_ _7\" id=\"cflshid_24383\">\u00a0</span><span id=\"cflshid_24384\">non </span><span class=\"_ _7\" id=\"cflshid_24385\">\u00a0</span><span id=\"cflshid_24386\">prevede </span><span class=\"_ _4\" id=\"cflshid_24387\">\u00a0</span><span id=\"cflshid_24388\">la </span><span class=\"_ _7\" id=\"cflshid_24389\">\u00a0</span><span id=\"cflshid_24390\">negoziazione </span><span class=\"_ _7\" id=\"cflshid_24391\">\u00a0</span><span id=\"cflshid_24392\">di </span><span class=\"_ _7\" id=\"cflshid_24393\">\u00a0</span><span id=\"cflshid_24394\">strumenti </span><span class=\"_ _7\" id=\"cflshid_24395\">\u00a0</span><span id=\"cflshid_24396\">finanziari </span><span class=\"_ _4\" id=\"cflshid_24397\">\u00a0</span><span id=\"cflshid_24398\">per </span><span class=\"_ _7\" id=\"cflshid_24399\">\u00a0</span><span id=\"cflshid_24400\">finalit\u00e0 </span></div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24401\">speculative. Gli <span class=\"_ _a\" id=\"cflshid_24402\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_24403\"></span>finanziari derivati <span class=\"_ _a\" id=\"cflshid_24404\"></span>che <span class=\"_ _a\" id=\"cflshid_24405\"></span>rispettano i <span class=\"_ _a\" id=\"cflshid_24406\"></span>requisiti previsti <span class=\"_ _a\" id=\"cflshid_24407\"></span>dai <span class=\"_ _a\" id=\"cflshid_24408\"></span>principi contabili <span class=\"_ _a\" id=\"cflshid_24409\"></span>internazionali </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24410\">sono contabilizzati secondo le modalit\u00e0 stabilite per l\u2019hedge accounting. Con riferimento agli strumenti <span class=\"_ _a\" id=\"cflshid_24411\"></span>finanziari </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_24412\">derivati per cui non sono rispettate le condizioni previste dai principi contabili internazionali, le movimentazioni </div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24413\">nel valore equo degli strumenti finanziari vengono imputate a conto economico nell\u2019esercizio di riferimento. </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 wse3\" id=\"cflshid_24414\">I derivati di tasso e cambio utilizzati sono strumenti Over The Counter (OTC), ovvero negoziati bilateralmente </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_24415\">con controparti di mercato e la determinazione del relativo valore corrente si basa su tecniche di valutazione che </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws9f\" id=\"cflshid_24416\">prendono a riferimento parametri di input (quali le curve di tasso, cambi ecc.) osservabili sul mercato (livello 2 </div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24417\">della gerarchia del fair value prevista dal principio IFRS 7).</div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24418\">Con riferimento agli strumenti finanziari esistenti al 31 dicembre 2023 si riporta quanto segue:</div><div class=\"t m0 x31 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24419\"><span id=\"cflshid_24420\">\u00a0<span class=\"_ _45\" id=\"cflshid_24421\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_24422\">\u00a0</span><span class=\"ff6\" id=\"cflshid_24423\">tutti gli strumenti finanziari valutati al fair value rientrano nel Livello 2 (identica situazione nel 2022);</span></div><div class=\"t m0 x31 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24424\"><span id=\"cflshid_24425\">\u00a0<span class=\"_ _45\" id=\"cflshid_24426\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_24427\">\u00a0</span><span id=\"cflshid_24428\">nel corso del 2023 non vi sono trasferimenti dal Livello 1 al Livello 2 e viceversa;</span></div><div class=\"t m0 x31 h6 y6e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24429\"><span id=\"cflshid_24430\">\u00a0<span class=\"_ _45\" id=\"cflshid_24431\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_24432\">\u00a0</span><span id=\"cflshid_24433\">nel corso del 2023 non vi sono trasferimenti dal Livello 3 ad altri livelli e viceversa.</span></div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24442\">Gli strumenti finanziari derivati <span class=\"_ _3\" id=\"cflshid_24443\"></span>sono valutati prendendo a riferimento <span class=\"_ _3\" id=\"cflshid_24444\"></span>i tassi di interesse e le <span class=\"_ _3\" id=\"cflshid_24445\"></span>curve dei rendimenti </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24446\">osservabili a intervalli comunemente quotati.</div><div class=\"t m0 x3 h6 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24447\"><span id=\"cflshid_24448\">Il dettaglio della composizione delle <span class=\"_ _0\" id=\"cflshid_24449\"></span>Attivit\u00e0 per strumenti finanziari derivati correnti e non correnti e delle Passi</span><span class=\"ff1\" id=\"cflshid_24450\">-</span></div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24451\">vit\u00e0 per strumenti <span class=\"_ _a\" id=\"cflshid_24452\"></span>finanziari derivati correnti <span class=\"_ _a\" id=\"cflshid_24453\"></span>e non correnti al <span class=\"_ _a\" id=\"cflshid_24454\"></span>31 dicembre 2023, <span class=\"_ _a\" id=\"cflshid_24455\"></span>comparato con il <span class=\"_ _a\" id=\"cflshid_24456\"></span>dettaglio al 31 </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24457\">dicembre 2022, \u00e8 di seguito riportato:</div><div class=\"t m0 x3 h14 y478 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24458\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24459\"></span>o)</div><div class=\"t m0 x63 h11 y479 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24460\"><span id=\"cflshid_24461\">31 dicembre 2023</span><span class=\"_ _1b1\" id=\"cflshid_24462\">\u00a0</span><span id=\"cflshid_24463\">31 dicembr<span class=\"_ _0\" id=\"cflshid_24464\"></span>e 2022</span><span class=\"_ _91\" id=\"cflshid_24465\">\u00a0</span><span id=\"cflshid_24466\">V<span class=\"_ _0\" id=\"cflshid_24467\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y47a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24468\"><span id=\"cflshid_24469\">Attivit\u00e0 correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _109\" id=\"cflshid_24470\">\u00a0</span><span id=\"cflshid_24471\">7.939</span><span class=\"_ _105\" id=\"cflshid_24472\">\u00a0</span><span id=\"cflshid_24473\">5.359</span><span class=\"_ _5f\" id=\"cflshid_24474\">\u00a0</span><span id=\"cflshid_24475\">2.580</span></div><div class=\"t m0 x3 h2 y47b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24476\">Attivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di interesse:</div><div class=\"t m0 xa4 h2 y47c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24477\">-  <span class=\"_ _0\" id=\"cflshid_24478\"></span><span class=\"_ _176\" id=\"cflshid_24479\"></span>Attivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y47d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24480\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24481\"></span>Accounting</div><div class=\"t m0 x76 h2 y47e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24482\"><span id=\"cflshid_24483\">772</span><span class=\"_ _105\" id=\"cflshid_24484\">\u00a0</span><span id=\"cflshid_24485\">1.267</span><span class=\"_ _bb\" id=\"cflshid_24486\">\u00a0</span><span id=\"cflshid_24487\">(495)</span></div><div class=\"t m0 xa4 h2 y47f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24488\">-  <span class=\"_ _0\" id=\"cflshid_24489\"></span><span class=\"_ _176\" id=\"cflshid_24490\"></span>Attivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y480 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24491\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24492\"></span>Accounting</div><div class=\"t m0 x4f h2 y481 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24493\"><span id=\"cflshid_24494\">-</span><span class=\"_ _1dc\" id=\"cflshid_24495\">\u00a0</span><span id=\"cflshid_24496\">-</span><span class=\"_ _71\" id=\"cflshid_24497\">\u00a0</span><span id=\"cflshid_24498\">-</span></div><div class=\"t m0 x3 h5 y482 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24499\"><span id=\"cflshid_24500\">T<span class=\"_ _2\" id=\"cflshid_24501\"></span>otale <span class=\"_ _0\" id=\"cflshid_24502\"></span>Attivit\u00e0 per strumenti finanziari derivati correnti</span><span class=\"_ _f3\" id=\"cflshid_24503\">\u00a0</span><span class=\"ff3\" id=\"cflshid_24504\"><span id=\"cflshid_24505\">8.71<span class=\"_ _0\" id=\"cflshid_24506\"></span>1</span><span class=\"_ _105\" id=\"cflshid_24507\">\u00a0</span><span id=\"cflshid_24508\">6.626</span><span class=\"_ _5f\" id=\"cflshid_24509\">\u00a0</span><span id=\"cflshid_24510\">2.085</span></span></div><div class=\"t m0 x3 h2 y483 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24511\"><span id=\"cflshid_24512\">Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _be\" id=\"cflshid_24513\">\u00a0</span><span id=\"cflshid_24514\">-</span><span class=\"_ _1dc\" id=\"cflshid_24515\">\u00a0</span><span id=\"cflshid_24516\">-</span><span class=\"_ _71\" id=\"cflshid_24517\">\u00a0</span><span id=\"cflshid_24518\">-</span></div><div class=\"t m0 x3 h2 y484 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24519\">Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x3 h2 y485 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24520\">interesse:</div><div class=\"t m0 xa4 h2 y486 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24521\">-  <span class=\"_ _0\" id=\"cflshid_24522\"></span><span class=\"_ _176\" id=\"cflshid_24523\"></span>Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y487 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24524\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24525\"></span>Accounting</div><div class=\"t m0 x76 h2 y488 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24526\"><span id=\"cflshid_24527\">243</span><span class=\"_ _105\" id=\"cflshid_24528\">\u00a0</span><span id=\"cflshid_24529\">1.101</span><span class=\"_ _bb\" id=\"cflshid_24530\">\u00a0</span><span id=\"cflshid_24531\">(858)</span></div><div class=\"t m0 xa4 h2 y489 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24532\">-  <span class=\"_ _0\" id=\"cflshid_24533\"></span><span class=\"_ _176\" id=\"cflshid_24534\"></span>Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y48a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24535\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24536\"></span>Accounting</div><div class=\"t m0 x4f h2 y48b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24537\"><span id=\"cflshid_24538\">-</span><span class=\"_ _1dc\" id=\"cflshid_24539\">\u00a0</span><span id=\"cflshid_24540\">-</span><span class=\"_ _71\" id=\"cflshid_24541\">\u00a0</span><span id=\"cflshid_24542\">-</span></div><div class=\"t m0 x3 h5 y48c ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24543\"><span id=\"cflshid_24544\">T<span class=\"_ _2\" id=\"cflshid_24545\"></span>otale <span class=\"_ _0\" id=\"cflshid_24546\"></span>Attivit\u00e0 per strumenti finanziari derivati non correnti</span><span class=\"_ _10d\" id=\"cflshid_24547\">\u00a0</span><span class=\"ff3\" id=\"cflshid_24548\"><span id=\"cflshid_24549\">243</span><span class=\"_ _105\" id=\"cflshid_24550\">\u00a0</span><span id=\"cflshid_24551\">1.101</span><span class=\"_ _bb\" id=\"cflshid_24552\">\u00a0</span><span id=\"cflshid_24553\">(858)</span></span></div><div class=\"t m0 x3 h2 y48d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24554\"><span id=\"cflshid_24555\">Passivit\u00e0 correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _9a\" id=\"cflshid_24556\">\u00a0</span><span id=\"cflshid_24557\">(987)</span><span class=\"_ _7c\" id=\"cflshid_24558\">\u00a0</span><span id=\"cflshid_24559\"> (3.978)</span><span class=\"_ _bd\" id=\"cflshid_24560\">\u00a0</span><span id=\"cflshid_24561\">2.991</span></div><div class=\"t m0 x3 h2 y48e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24562\">Passivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di interesse:</div><div class=\"t m0 xa4 h2 y48f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24563\">-   <span class=\"_ _176\" id=\"cflshid_24564\"></span>Passivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y490 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24565\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24566\"></span>Accounting</div><div class=\"t m0 x4f h2 y491 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24567\"><span id=\"cflshid_24568\">-</span><span class=\"_ _1dc\" id=\"cflshid_24569\">\u00a0</span><span id=\"cflshid_24570\">-</span><span class=\"_ _71\" id=\"cflshid_24571\">\u00a0</span><span id=\"cflshid_24572\">-</span></div><div class=\"t m0 xa4 h2 y492 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24573\">-   <span class=\"_ _176\" id=\"cflshid_24574\"></span>Passivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y493 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24575\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24576\"></span>Accounting</div><div class=\"t m0 x4f h2 y494 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24577\"><span id=\"cflshid_24578\">-</span><span class=\"_ _144\" id=\"cflshid_24579\">\u00a0</span><span id=\"cflshid_24580\"> -</span><span class=\"_ _1dd\" id=\"cflshid_24581\">\u00a0</span><span id=\"cflshid_24582\">-</span></div><div class=\"t m0 x3 h5 y495 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24583\"><span id=\"cflshid_24584\">T<span class=\"_ _2\" id=\"cflshid_24585\"></span>otale Passivit\u00e0 per strumenti finanziari derivati correnti</span><span class=\"_ _11f\" id=\"cflshid_24586\">\u00a0</span><span class=\"ff3\" id=\"cflshid_24587\"><span id=\"cflshid_24588\">(987)</span><span class=\"_ _7c\" id=\"cflshid_24589\">\u00a0</span><span id=\"cflshid_24590\"> (3.978)</span><span class=\"_ _bd\" id=\"cflshid_24591\">\u00a0</span><span id=\"cflshid_24592\">2.991</span></span></div><div class=\"t m0 x3 h2 y496 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24593\"><span id=\"cflshid_24594\">Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _1de\" id=\"cflshid_24595\">\u00a0</span><span id=\"cflshid_24596\">-</span><span class=\"_ _1dc\" id=\"cflshid_24597\">\u00a0</span><span id=\"cflshid_24598\">-</span><span class=\"_ _71\" id=\"cflshid_24599\">\u00a0</span><span id=\"cflshid_24600\">-</span></div><div class=\"t m0 x3 h2 y497 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24601\">Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x3 h2 y498 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24602\">interesse:</div><div class=\"t m0 xa4 h2 y499 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24603\">-   <span class=\"_ _176\" id=\"cflshid_24604\"></span>Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y49a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24605\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24606\"></span>Accounting</div><div class=\"t m0 x4f h2 y49b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24607\"><span id=\"cflshid_24608\">-</span><span class=\"_ _1dc\" id=\"cflshid_24609\">\u00a0</span><span id=\"cflshid_24610\">-</span><span class=\"_ _71\" id=\"cflshid_24611\">\u00a0</span><span id=\"cflshid_24612\">-</span></div><div class=\"t m0 xa4 h2 y49c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24613\">-   <span class=\"_ _176\" id=\"cflshid_24614\"></span>Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y49d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24615\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24616\"></span>Accounting</div><div class=\"t m0 x4f h2 y49e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24617\"><span id=\"cflshid_24618\">-</span><span class=\"_ _1dc\" id=\"cflshid_24619\">\u00a0</span><span id=\"cflshid_24620\">-</span><span class=\"_ _71\" id=\"cflshid_24621\">\u00a0</span><span id=\"cflshid_24622\">-</span></div><div class=\"t m0 x3 h5 y49f ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24623\"><span id=\"cflshid_24624\">T<span class=\"_ _2\" id=\"cflshid_24625\"></span>otale Passivit\u00e0 per strumenti finanziari derivati non correnti</span><span class=\"_ _11f\" id=\"cflshid_24626\">\u00a0</span><span class=\"ff3\" id=\"cflshid_24627\"><span id=\"cflshid_24628\">-</span><span class=\"_ _1dc\" id=\"cflshid_24629\">\u00a0</span><span id=\"cflshid_24630\">-</span><span class=\"_ _71\" id=\"cflshid_24631\">\u00a0</span><span id=\"cflshid_24632\">-</span></span></div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_24641\">Le caratteristiche contrattuali ed il relativo valore equo alla data del 31 dicembre 2023 e 31 dicembre 2022 degli </div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24642\">strumenti finanziari derivati a copertura del rischio di tasso di interesse sono di seguito riportate:</div><div class=\"t m0 x3 h14 y13e fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24643\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24644\"></span>o)</div><div class=\"t m0 x3 h14 y4a0 ffd fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24645\"></div><div class=\"t m0 x3b h11 y13f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24646\"><span id=\"cflshid_24647\">31 dicembre 2023</span><span class=\"_ _19d\" id=\"cflshid_24648\">\u00a0</span><span id=\"cflshid_24649\">31 dicembr<span class=\"_ _3\" id=\"cflshid_24650\"></span>e 2022</span></div><div class=\"t m0 x94 h11 y140 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24651\"><span id=\"cflshid_24652\">quota corrente</span><span class=\"_ _a3\" id=\"cflshid_24653\">\u00a0</span><span id=\"cflshid_24654\">quota non corrente</span><span class=\"_ _165\" id=\"cflshid_24655\">\u00a0</span><span id=\"cflshid_24656\">quota corrente</span><span class=\"_ _a3\" id=\"cflshid_24657\">\u00a0</span><span id=\"cflshid_24658\">quota non corrente</span></div><div class=\"t m0 x3 h2 y4a1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24659\"><span id=\"cflshid_24660\">Attivit\u00e0/(Passivit\u00e0) per strumenti derivati</span><span class=\"_ _108\" id=\"cflshid_24661\">\u00a0</span><span id=\"cflshid_24662\">772</span><span class=\"_ _1df\" id=\"cflshid_24663\">\u00a0</span><span id=\"cflshid_24664\">243</span><span class=\"_ _112\" id=\"cflshid_24665\">\u00a0</span><span id=\"cflshid_24666\">1.267</span><span class=\"_ _1e0\" id=\"cflshid_24667\">\u00a0</span><span id=\"cflshid_24668\">1.101</span></div><div class=\"t m0 x3 h5 y4a2 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24669\"><span id=\"cflshid_24670\">T<span class=\"_ _2\" id=\"cflshid_24671\"></span>otale Fair V<span class=\"_ _1\" id=\"cflshid_24672\"></span>alue IRS</span><span class=\"_ _131\" id=\"cflshid_24673\">\u00a0</span><span id=\"cflshid_24674\">772</span><span class=\"_ _175\" id=\"cflshid_24675\">\u00a0</span><span id=\"cflshid_24676\">243</span><span class=\"_ _6c\" id=\"cflshid_24677\">\u00a0</span><span id=\"cflshid_24678\">1.267</span><span class=\"_ _1e0\" id=\"cflshid_24679\">\u00a0</span><span id=\"cflshid_24680\">1.101</span></div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_24681\">Le caratteristiche contrattuali ed il relativo valore equo alla data del 31 dicembre 2023 e 31 dicembre 2022 degli </div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24682\">strumenti finanziari derivati a copertura del rischio di cambio sono le seguenti:</div><div class=\"t m0 x3 h14 y457 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24683\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24684\"></span>o)</div><div class=\"t m0 x3 h14 y4a3 ffd fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24685\"></div><div class=\"t m0 x83 h11 y23a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24686\"><span id=\"cflshid_24687\">Fair value negativo</span><span class=\"_ _1a\" id=\"cflshid_24688\">\u00a0</span><span id=\"cflshid_24689\"> Fair value positivo</span></div><div class=\"t m0 x2a h11 y4a4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24690\"><span id=\"cflshid_24691\">31 dicembre 2023</span><span class=\"_ _58\" id=\"cflshid_24692\">\u00a0</span><span id=\"cflshid_24693\">31 dicembre 2022</span><span class=\"_ _c1\" id=\"cflshid_24694\">\u00a0</span><span id=\"cflshid_24695\">31 dicembre 2023</span><span class=\"_ _58\" id=\"cflshid_24696\">\u00a0</span><span id=\"cflshid_24697\">31 dicembre 2022</span></div><div class=\"t m0 x3 h2 y4a5 ff1 fs1 fc0 sc0 lsd ws0\" id=\"cflshid_24698\"><span id=\"cflshid_24699\">Attivit\u00e0/(Passivit\u00e0) per strumenti derivati</span><span class=\"_ _1e1\" id=\"cflshid_24700\">\u00a0</span><span class=\"ls0\" id=\"cflshid_24701\"><span id=\"cflshid_24702\">(987)</span><span class=\"_ _191\" id=\"cflshid_24703\">\u00a0</span><span id=\"cflshid_24704\"> (3.978)</span><span class=\"_ _6c\" id=\"cflshid_24705\">\u00a0</span><span id=\"cflshid_24706\">7.939</span><span class=\"_ _1e0\" id=\"cflshid_24707\">\u00a0</span><span id=\"cflshid_24708\">5.359</span></span></div><div class=\"t m0 x3 h5 y4a6 ff3 fs1 fc0 sc0 lsd ws0\" id=\"cflshid_24709\"><span id=\"cflshid_24710\">T<span class=\"_ _2\" id=\"cflshid_24711\"></span>otale Fair V<span class=\"_ _1\" id=\"cflshid_24712\"></span>alue Contratti a termine in valuta estera</span><span class=\"_ _1dd\" id=\"cflshid_24713\">\u00a0</span><span class=\"ls0\" id=\"cflshid_24714\"><span id=\"cflshid_24715\">(987)</span><span class=\"_ _191\" id=\"cflshid_24716\">\u00a0</span><span id=\"cflshid_24717\"> (3.978)</span><span class=\"_ _6c\" id=\"cflshid_24718\">\u00a0</span><span id=\"cflshid_24719\">7.939</span><span class=\"_ _1e0\" id=\"cflshid_24720\">\u00a0</span><span id=\"cflshid_24721\">5.359</span></span></div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24722\"><span id=\"cflshid_24723\">Nella <span class=\"_ _a\" id=\"cflshid_24724\"></span>tabella <span class=\"_ _a\" id=\"cflshid_24725\"></span>seguente viene <span class=\"_ _a\" id=\"cflshid_24726\"></span>presentato <span class=\"_ _a\" id=\"cflshid_24727\"></span>il <span class=\"_ _a\" id=\"cflshid_24728\"></span>valore <span class=\"_ _a\" id=\"cflshid_24729\"></span>contabile <span class=\"_ _a\" id=\"cflshid_24730\"></span>degli <span class=\"_ _a\" id=\"cflshid_24731\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_24732\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_24733\"></span>in <span class=\"_ _a\" id=\"cflshid_24734\"></span>essere <span class=\"_ _a\" id=\"cflshid_24735\"></span>(finanziamenti <span class=\"_ _a\" id=\"cflshid_24736\"></span>cor</span><span class=\"ff1\" id=\"cflshid_24737\">-</span></div><div class=\"t m0 x3 h6 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24738\"><span id=\"cflshid_24739\">renti e finanziamenti non correnti) esposti nello stato patrimoniale, confrontandolo con il proprio </span><span class=\"ffd\" id=\"cflshid_24740\"><span id=\"cflshid_24741\">fair value</span><span class=\"ff1\" id=\"cflshid_24742\">:</span></span></div><div class=\"t m0 x3 h14 y4a7 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24743\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24744\"></span>o)</div><div class=\"t m0 x4d h11 y4a8 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24745\">31 dicembre 2023 </div><div class=\"t m0 x76 h32 y4a9 ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24746\">Fair V<span class=\"_ _2\" id=\"cflshid_24747\"></span>alue</div><div class=\"t m0 x5 h11 y4a8 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24748\">31 dicembre 2023 </div><div class=\"t m0 xa5 h11 y4a9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24749\">V<span class=\"_ _0\" id=\"cflshid_24750\"></span>alore contabile</div><div class=\"t m0 x3 h2 y4aa ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24751\"><span id=\"cflshid_24752\">Finanziamenti correnti e non correnti</span><span class=\"_ _1e2\" id=\"cflshid_24753\">\u00a0</span><span id=\"cflshid_24754\">46.231</span><span class=\"_ _c7\" id=\"cflshid_24755\">\u00a0</span><span id=\"cflshid_24756\">46.419</span></div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24757\">Si <span class=\"_ _c\" id=\"cflshid_24758\"></span>segnala <span class=\"_ _c\" id=\"cflshid_24759\"></span>infine <span class=\"_ _c\" id=\"cflshid_24760\"></span>che, <span class=\"_ _d\" id=\"cflshid_24761\"></span>ai <span class=\"_ _c\" id=\"cflshid_24762\"></span>sensi <span class=\"_ _c\" id=\"cflshid_24763\"></span>dell\u2019IFRS <span class=\"_ _c\" id=\"cflshid_24764\"></span>13, <span class=\"_ _d\" id=\"cflshid_24765\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_24766\"></span>stato <span class=\"_ _c\" id=\"cflshid_24767\"></span>effettuato <span class=\"_ _d\" id=\"cflshid_24768\"></span>il <span class=\"_ _c\" id=\"cflshid_24769\"></span>calcolo <span class=\"_ _c\" id=\"cflshid_24770\"></span>del <span class=\"_ _c\" id=\"cflshid_24771\"></span>CV<span class=\"_ _1\" id=\"cflshid_24772\"></span>A<span class=\"_ _0\" id=\"cflshid_24773\"></span><span class=\"_ _d\" id=\"cflshid_24774\"></span>(\u201cCredit <span class=\"_ _a\" id=\"cflshid_24775\"></span>V<span class=\"_ _2\" id=\"cflshid_24776\"></span>alue Adjustment\u201d) <span class=\"_ _c\" id=\"cflshid_24777\"></span>e </div><div class=\"t m0 x3 h6 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24778\"><span id=\"cflshid_24779\">DV<span class=\"_ _fb\" id=\"cflshid_24780\"></span>A<span class=\"_ _0\" id=\"cflshid_24781\"></span>\u00a0<span class=\"_ _c\" id=\"cflshid_24782\"></span>(\u201cDebit <span class=\"_ _c\" id=\"cflshid_24783\"></span>value Adjustment\u201d) <span class=\"_ _c\" id=\"cflshid_24784\"></span>degli <span class=\"_ _c\" id=\"cflshid_24785\"></span>strumenti <span class=\"_ _c\" id=\"cflshid_24786\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_24787\"></span>derivati <span class=\"_ _c\" id=\"cflshid_24788\"></span>in <span class=\"_ _c\" id=\"cflshid_24789\"></span>essere, <span class=\"_ _a\" id=\"cflshid_24790\"></span>constatando <span class=\"_ _c\" id=\"cflshid_24791\"></span>che <span class=\"_ _c\" id=\"cflshid_24792\"></span>l\u2019importo <span class=\"_ _c\" id=\"cflshid_24793\"></span>in <span class=\"_ _c\" id=\"cflshid_24794\"></span>que</span><span class=\"ff1\" id=\"cflshid_24795\">-</span></div>stione non risulta significativo ai fini dell\u2019iscrizione di tali effetti nel presente Bilancio consolidato",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24748": {
   "value": "<div class=\"t m0 x3 h9 y5b ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24329\"><span id=\"cflshid_24330\">Nota 13. </span><span class=\"_ _25\" id=\"cflshid_24331\">\u00a0</span><span id=\"cflshid_24332\">Strumenti finanziari derivati </span></div><div class=\"t m0 x3 h6 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24333\"><span id=\"cflshid_24334\">Il <span class=\"_ _d\" id=\"cflshid_24335\"></span>Gruppo <span class=\"_ _4\" id=\"cflshid_24336\"></span>Brunello <span class=\"_ _c\" id=\"cflshid_24337\"></span>Cucinelli <span class=\"_ _4\" id=\"cflshid_24338\"></span>sottoscrive <span class=\"_ _c\" id=\"cflshid_24339\"></span>strumenti <span class=\"_ _4\" id=\"cflshid_24340\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_24341\"></span>derivati <span class=\"_ _4\" id=\"cflshid_24342\"></span>allo <span class=\"_ _c\" id=\"cflshid_24343\"></span>scopo </span><span class=\"_ _4\" id=\"cflshid_24344\">\u00a0</span><span id=\"cflshid_24345\">di <span class=\"_ _c\" id=\"cflshid_24346\"></span>realizzare </span><span class=\"_ _4\" id=\"cflshid_24347\">\u00a0</span><span id=\"cflshid_24348\">operazioni <span class=\"_ _d\" id=\"cflshid_24349\"></span>di <span class=\"_ _d\" id=\"cflshid_24350\"></span>co</span><span class=\"ff1\" id=\"cflshid_24351\">-</span></div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_24352\">pertura del rischio di tasso di interesse del proprio indebitamento bancario e del rischio di tasso di cambio sulle </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24353\">vendite effettuate in valuta diversa dall\u2019Euro.</div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24354\">La <span class=\"_ _a\" id=\"cflshid_24355\"></span>Capogruppo <span class=\"_ _c\" id=\"cflshid_24356\"></span>conclude <span class=\"_ _c\" id=\"cflshid_24357\"></span>contratti <span class=\"_ _a\" id=\"cflshid_24358\"></span>di <span class=\"_ _c\" id=\"cflshid_24359\"></span>finanza <span class=\"_ _c\" id=\"cflshid_24360\"></span>derivata <span class=\"_ _a\" id=\"cflshid_24361\"></span>esclusivamente <span class=\"_ _c\" id=\"cflshid_24362\"></span>per <span class=\"_ _c\" id=\"cflshid_24363\"></span>finalit\u00e0 <span class=\"_ _c\" id=\"cflshid_24364\"></span>di <span class=\"_ _a\" id=\"cflshid_24365\"></span>copertura, <span class=\"_ _c\" id=\"cflshid_24366\"></span>dal <span class=\"_ _c\" id=\"cflshid_24367\"></span>momento <span class=\"_ _a\" id=\"cflshid_24368\"></span>che </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24369\"><span id=\"cflshid_24370\">la </span><span class=\"_ _4\" id=\"cflshid_24371\">\u00a0</span><span id=\"cflshid_24372\">politica </span><span class=\"_ _7\" id=\"cflshid_24373\">\u00a0</span><span id=\"cflshid_24374\">di </span><span class=\"_ _7\" id=\"cflshid_24375\">\u00a0</span><span id=\"cflshid_24376\">gestione </span><span class=\"_ _7\" id=\"cflshid_24377\">\u00a0</span><span id=\"cflshid_24378\">finanziaria </span><span class=\"_ _4\" id=\"cflshid_24379\">\u00a0</span><span id=\"cflshid_24380\">del </span><span class=\"_ _7\" id=\"cflshid_24381\">\u00a0</span><span id=\"cflshid_24382\">Gruppo </span><span class=\"_ _7\" id=\"cflshid_24383\">\u00a0</span><span id=\"cflshid_24384\">non </span><span class=\"_ _7\" id=\"cflshid_24385\">\u00a0</span><span id=\"cflshid_24386\">prevede </span><span class=\"_ _4\" id=\"cflshid_24387\">\u00a0</span><span id=\"cflshid_24388\">la </span><span class=\"_ _7\" id=\"cflshid_24389\">\u00a0</span><span id=\"cflshid_24390\">negoziazione </span><span class=\"_ _7\" id=\"cflshid_24391\">\u00a0</span><span id=\"cflshid_24392\">di </span><span class=\"_ _7\" id=\"cflshid_24393\">\u00a0</span><span id=\"cflshid_24394\">strumenti </span><span class=\"_ _7\" id=\"cflshid_24395\">\u00a0</span><span id=\"cflshid_24396\">finanziari </span><span class=\"_ _4\" id=\"cflshid_24397\">\u00a0</span><span id=\"cflshid_24398\">per </span><span class=\"_ _7\" id=\"cflshid_24399\">\u00a0</span><span id=\"cflshid_24400\">finalit\u00e0 </span></div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24401\">speculative. Gli <span class=\"_ _a\" id=\"cflshid_24402\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_24403\"></span>finanziari derivati <span class=\"_ _a\" id=\"cflshid_24404\"></span>che <span class=\"_ _a\" id=\"cflshid_24405\"></span>rispettano i <span class=\"_ _a\" id=\"cflshid_24406\"></span>requisiti previsti <span class=\"_ _a\" id=\"cflshid_24407\"></span>dai <span class=\"_ _a\" id=\"cflshid_24408\"></span>principi contabili <span class=\"_ _a\" id=\"cflshid_24409\"></span>internazionali </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24410\">sono contabilizzati secondo le modalit\u00e0 stabilite per l\u2019hedge accounting. Con riferimento agli strumenti <span class=\"_ _a\" id=\"cflshid_24411\"></span>finanziari </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_24412\">derivati per cui non sono rispettate le condizioni previste dai principi contabili internazionali, le movimentazioni </div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24413\">nel valore equo degli strumenti finanziari vengono imputate a conto economico nell\u2019esercizio di riferimento. </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 wse3\" id=\"cflshid_24414\">I derivati di tasso e cambio utilizzati sono strumenti Over The Counter (OTC), ovvero negoziati bilateralmente </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_24415\">con controparti di mercato e la determinazione del relativo valore corrente si basa su tecniche di valutazione che </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws9f\" id=\"cflshid_24416\">prendono a riferimento parametri di input (quali le curve di tasso, cambi ecc.) osservabili sul mercato (livello 2 </div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24417\">della gerarchia del fair value prevista dal principio IFRS 7).</div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24418\">Con riferimento agli strumenti finanziari esistenti al 31 dicembre 2023 si riporta quanto segue:</div><div class=\"t m0 x31 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24419\"><span id=\"cflshid_24420\">\u00a0<span class=\"_ _45\" id=\"cflshid_24421\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_24422\">\u00a0</span><span class=\"ff6\" id=\"cflshid_24423\">tutti gli strumenti finanziari valutati al fair value rientrano nel Livello 2 (identica situazione nel 2022);</span></div><div class=\"t m0 x31 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24424\"><span id=\"cflshid_24425\">\u00a0<span class=\"_ _45\" id=\"cflshid_24426\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_24427\">\u00a0</span><span id=\"cflshid_24428\">nel corso del 2023 non vi sono trasferimenti dal Livello 1 al Livello 2 e viceversa;</span></div><div class=\"t m0 x31 h6 y6e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24429\"><span id=\"cflshid_24430\">\u00a0<span class=\"_ _45\" id=\"cflshid_24431\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_24432\">\u00a0</span><span id=\"cflshid_24433\">nel corso del 2023 non vi sono trasferimenti dal Livello 3 ad altri livelli e viceversa.</span></div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24442\">Gli strumenti finanziari derivati <span class=\"_ _3\" id=\"cflshid_24443\"></span>sono valutati prendendo a riferimento <span class=\"_ _3\" id=\"cflshid_24444\"></span>i tassi di interesse e le <span class=\"_ _3\" id=\"cflshid_24445\"></span>curve dei rendimenti </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24446\">osservabili a intervalli comunemente quotati.</div><div class=\"t m0 x3 h6 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24447\"><span id=\"cflshid_24448\">Il dettaglio della composizione delle <span class=\"_ _0\" id=\"cflshid_24449\"></span>Attivit\u00e0 per strumenti finanziari derivati correnti e non correnti e delle Passi</span><span class=\"ff1\" id=\"cflshid_24450\">-</span></div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24451\">vit\u00e0 per strumenti <span class=\"_ _a\" id=\"cflshid_24452\"></span>finanziari derivati correnti <span class=\"_ _a\" id=\"cflshid_24453\"></span>e non correnti al <span class=\"_ _a\" id=\"cflshid_24454\"></span>31 dicembre 2023, <span class=\"_ _a\" id=\"cflshid_24455\"></span>comparato con il <span class=\"_ _a\" id=\"cflshid_24456\"></span>dettaglio al 31 </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24457\">dicembre 2022, \u00e8 di seguito riportato:</div><div class=\"t m0 x3 h14 y478 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24458\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24459\"></span>o)</div><div class=\"t m0 x63 h11 y479 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24460\"><span id=\"cflshid_24461\">31 dicembre 2023</span><span class=\"_ _1b1\" id=\"cflshid_24462\">\u00a0</span><span id=\"cflshid_24463\">31 dicembr<span class=\"_ _0\" id=\"cflshid_24464\"></span>e 2022</span><span class=\"_ _91\" id=\"cflshid_24465\">\u00a0</span><span id=\"cflshid_24466\">V<span class=\"_ _0\" id=\"cflshid_24467\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y47a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24468\"><span id=\"cflshid_24469\">Attivit\u00e0 correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _109\" id=\"cflshid_24470\">\u00a0</span><span id=\"cflshid_24471\">7.939</span><span class=\"_ _105\" id=\"cflshid_24472\">\u00a0</span><span id=\"cflshid_24473\">5.359</span><span class=\"_ _5f\" id=\"cflshid_24474\">\u00a0</span><span id=\"cflshid_24475\">2.580</span></div><div class=\"t m0 x3 h2 y47b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24476\">Attivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di interesse:</div><div class=\"t m0 xa4 h2 y47c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24477\">-  <span class=\"_ _0\" id=\"cflshid_24478\"></span><span class=\"_ _176\" id=\"cflshid_24479\"></span>Attivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y47d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24480\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24481\"></span>Accounting</div><div class=\"t m0 x76 h2 y47e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24482\"><span id=\"cflshid_24483\">772</span><span class=\"_ _105\" id=\"cflshid_24484\">\u00a0</span><span id=\"cflshid_24485\">1.267</span><span class=\"_ _bb\" id=\"cflshid_24486\">\u00a0</span><span id=\"cflshid_24487\">(495)</span></div><div class=\"t m0 xa4 h2 y47f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24488\">-  <span class=\"_ _0\" id=\"cflshid_24489\"></span><span class=\"_ _176\" id=\"cflshid_24490\"></span>Attivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y480 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24491\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24492\"></span>Accounting</div><div class=\"t m0 x4f h2 y481 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24493\"><span id=\"cflshid_24494\">-</span><span class=\"_ _1dc\" id=\"cflshid_24495\">\u00a0</span><span id=\"cflshid_24496\">-</span><span class=\"_ _71\" id=\"cflshid_24497\">\u00a0</span><span id=\"cflshid_24498\">-</span></div><div class=\"t m0 x3 h5 y482 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24499\"><span id=\"cflshid_24500\">T<span class=\"_ _2\" id=\"cflshid_24501\"></span>otale <span class=\"_ _0\" id=\"cflshid_24502\"></span>Attivit\u00e0 per strumenti finanziari derivati correnti</span><span class=\"_ _f3\" id=\"cflshid_24503\">\u00a0</span><span class=\"ff3\" id=\"cflshid_24504\"><span id=\"cflshid_24505\">8.71<span class=\"_ _0\" id=\"cflshid_24506\"></span>1</span><span class=\"_ _105\" id=\"cflshid_24507\">\u00a0</span><span id=\"cflshid_24508\">6.626</span><span class=\"_ _5f\" id=\"cflshid_24509\">\u00a0</span><span id=\"cflshid_24510\">2.085</span></span></div><div class=\"t m0 x3 h2 y483 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24511\"><span id=\"cflshid_24512\">Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _be\" id=\"cflshid_24513\">\u00a0</span><span id=\"cflshid_24514\">-</span><span class=\"_ _1dc\" id=\"cflshid_24515\">\u00a0</span><span id=\"cflshid_24516\">-</span><span class=\"_ _71\" id=\"cflshid_24517\">\u00a0</span><span id=\"cflshid_24518\">-</span></div><div class=\"t m0 x3 h2 y484 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24519\">Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x3 h2 y485 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24520\">interesse:</div><div class=\"t m0 xa4 h2 y486 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24521\">-  <span class=\"_ _0\" id=\"cflshid_24522\"></span><span class=\"_ _176\" id=\"cflshid_24523\"></span>Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y487 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24524\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24525\"></span>Accounting</div><div class=\"t m0 x76 h2 y488 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24526\"><span id=\"cflshid_24527\">243</span><span class=\"_ _105\" id=\"cflshid_24528\">\u00a0</span><span id=\"cflshid_24529\">1.101</span><span class=\"_ _bb\" id=\"cflshid_24530\">\u00a0</span><span id=\"cflshid_24531\">(858)</span></div><div class=\"t m0 xa4 h2 y489 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24532\">-  <span class=\"_ _0\" id=\"cflshid_24533\"></span><span class=\"_ _176\" id=\"cflshid_24534\"></span>Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y48a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24535\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24536\"></span>Accounting</div><div class=\"t m0 x4f h2 y48b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24537\"><span id=\"cflshid_24538\">-</span><span class=\"_ _1dc\" id=\"cflshid_24539\">\u00a0</span><span id=\"cflshid_24540\">-</span><span class=\"_ _71\" id=\"cflshid_24541\">\u00a0</span><span id=\"cflshid_24542\">-</span></div><div class=\"t m0 x3 h5 y48c ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24543\"><span id=\"cflshid_24544\">T<span class=\"_ _2\" id=\"cflshid_24545\"></span>otale <span class=\"_ _0\" id=\"cflshid_24546\"></span>Attivit\u00e0 per strumenti finanziari derivati non correnti</span><span class=\"_ _10d\" id=\"cflshid_24547\">\u00a0</span><span class=\"ff3\" id=\"cflshid_24548\"><span id=\"cflshid_24549\">243</span><span class=\"_ _105\" id=\"cflshid_24550\">\u00a0</span><span id=\"cflshid_24551\">1.101</span><span class=\"_ _bb\" id=\"cflshid_24552\">\u00a0</span><span id=\"cflshid_24553\">(858)</span></span></div><div class=\"t m0 x3 h2 y48d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24554\"><span id=\"cflshid_24555\">Passivit\u00e0 correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _9a\" id=\"cflshid_24556\">\u00a0</span><span id=\"cflshid_24557\">(987)</span><span class=\"_ _7c\" id=\"cflshid_24558\">\u00a0</span><span id=\"cflshid_24559\"> (3.978)</span><span class=\"_ _bd\" id=\"cflshid_24560\">\u00a0</span><span id=\"cflshid_24561\">2.991</span></div><div class=\"t m0 x3 h2 y48e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24562\">Passivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di interesse:</div><div class=\"t m0 xa4 h2 y48f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24563\">-   <span class=\"_ _176\" id=\"cflshid_24564\"></span>Passivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y490 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24565\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24566\"></span>Accounting</div><div class=\"t m0 x4f h2 y491 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24567\"><span id=\"cflshid_24568\">-</span><span class=\"_ _1dc\" id=\"cflshid_24569\">\u00a0</span><span id=\"cflshid_24570\">-</span><span class=\"_ _71\" id=\"cflshid_24571\">\u00a0</span><span id=\"cflshid_24572\">-</span></div><div class=\"t m0 xa4 h2 y492 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24573\">-   <span class=\"_ _176\" id=\"cflshid_24574\"></span>Passivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y493 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24575\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24576\"></span>Accounting</div><div class=\"t m0 x4f h2 y494 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24577\"><span id=\"cflshid_24578\">-</span><span class=\"_ _144\" id=\"cflshid_24579\">\u00a0</span><span id=\"cflshid_24580\"> -</span><span class=\"_ _1dd\" id=\"cflshid_24581\">\u00a0</span><span id=\"cflshid_24582\">-</span></div><div class=\"t m0 x3 h5 y495 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24583\"><span id=\"cflshid_24584\">T<span class=\"_ _2\" id=\"cflshid_24585\"></span>otale Passivit\u00e0 per strumenti finanziari derivati correnti</span><span class=\"_ _11f\" id=\"cflshid_24586\">\u00a0</span><span class=\"ff3\" id=\"cflshid_24587\"><span id=\"cflshid_24588\">(987)</span><span class=\"_ _7c\" id=\"cflshid_24589\">\u00a0</span><span id=\"cflshid_24590\"> (3.978)</span><span class=\"_ _bd\" id=\"cflshid_24591\">\u00a0</span><span id=\"cflshid_24592\">2.991</span></span></div><div class=\"t m0 x3 h2 y496 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24593\"><span id=\"cflshid_24594\">Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _1de\" id=\"cflshid_24595\">\u00a0</span><span id=\"cflshid_24596\">-</span><span class=\"_ _1dc\" id=\"cflshid_24597\">\u00a0</span><span id=\"cflshid_24598\">-</span><span class=\"_ _71\" id=\"cflshid_24599\">\u00a0</span><span id=\"cflshid_24600\">-</span></div><div class=\"t m0 x3 h2 y497 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24601\">Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x3 h2 y498 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24602\">interesse:</div><div class=\"t m0 xa4 h2 y499 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24603\">-   <span class=\"_ _176\" id=\"cflshid_24604\"></span>Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y49a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24605\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24606\"></span>Accounting</div><div class=\"t m0 x4f h2 y49b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24607\"><span id=\"cflshid_24608\">-</span><span class=\"_ _1dc\" id=\"cflshid_24609\">\u00a0</span><span id=\"cflshid_24610\">-</span><span class=\"_ _71\" id=\"cflshid_24611\">\u00a0</span><span id=\"cflshid_24612\">-</span></div><div class=\"t m0 xa4 h2 y49c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24613\">-   <span class=\"_ _176\" id=\"cflshid_24614\"></span>Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y49d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24615\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24616\"></span>Accounting</div><div class=\"t m0 x4f h2 y49e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24617\"><span id=\"cflshid_24618\">-</span><span class=\"_ _1dc\" id=\"cflshid_24619\">\u00a0</span><span id=\"cflshid_24620\">-</span><span class=\"_ _71\" id=\"cflshid_24621\">\u00a0</span><span id=\"cflshid_24622\">-</span></div><div class=\"t m0 x3 h5 y49f ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24623\"><span id=\"cflshid_24624\">T<span class=\"_ _2\" id=\"cflshid_24625\"></span>otale Passivit\u00e0 per strumenti finanziari derivati non correnti</span><span class=\"_ _11f\" id=\"cflshid_24626\">\u00a0</span><span class=\"ff3\" id=\"cflshid_24627\"><span id=\"cflshid_24628\">-</span><span class=\"_ _1dc\" id=\"cflshid_24629\">\u00a0</span><span id=\"cflshid_24630\">-</span><span class=\"_ _71\" id=\"cflshid_24631\">\u00a0</span><span id=\"cflshid_24632\">-</span></span></div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_24641\">Le caratteristiche contrattuali ed il relativo valore equo alla data del 31 dicembre 2023 e 31 dicembre 2022 degli </div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24642\">strumenti finanziari derivati a copertura del rischio di tasso di interesse sono di seguito riportate:</div><div class=\"t m0 x3 h14 y13e fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24643\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24644\"></span>o)</div><div class=\"t m0 x3 h14 y4a0 ffd fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24645\"></div><div class=\"t m0 x3b h11 y13f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24646\"><span id=\"cflshid_24647\">31 dicembre 2023</span><span class=\"_ _19d\" id=\"cflshid_24648\">\u00a0</span><span id=\"cflshid_24649\">31 dicembr<span class=\"_ _3\" id=\"cflshid_24650\"></span>e 2022</span></div><div class=\"t m0 x94 h11 y140 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24651\"><span id=\"cflshid_24652\">quota corrente</span><span class=\"_ _a3\" id=\"cflshid_24653\">\u00a0</span><span id=\"cflshid_24654\">quota non corrente</span><span class=\"_ _165\" id=\"cflshid_24655\">\u00a0</span><span id=\"cflshid_24656\">quota corrente</span><span class=\"_ _a3\" id=\"cflshid_24657\">\u00a0</span><span id=\"cflshid_24658\">quota non corrente</span></div><div class=\"t m0 x3 h2 y4a1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24659\"><span id=\"cflshid_24660\">Attivit\u00e0/(Passivit\u00e0) per strumenti derivati</span><span class=\"_ _108\" id=\"cflshid_24661\">\u00a0</span><span id=\"cflshid_24662\">772</span><span class=\"_ _1df\" id=\"cflshid_24663\">\u00a0</span><span id=\"cflshid_24664\">243</span><span class=\"_ _112\" id=\"cflshid_24665\">\u00a0</span><span id=\"cflshid_24666\">1.267</span><span class=\"_ _1e0\" id=\"cflshid_24667\">\u00a0</span><span id=\"cflshid_24668\">1.101</span></div><div class=\"t m0 x3 h5 y4a2 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24669\"><span id=\"cflshid_24670\">T<span class=\"_ _2\" id=\"cflshid_24671\"></span>otale Fair V<span class=\"_ _1\" id=\"cflshid_24672\"></span>alue IRS</span><span class=\"_ _131\" id=\"cflshid_24673\">\u00a0</span><span id=\"cflshid_24674\">772</span><span class=\"_ _175\" id=\"cflshid_24675\">\u00a0</span><span id=\"cflshid_24676\">243</span><span class=\"_ _6c\" id=\"cflshid_24677\">\u00a0</span><span id=\"cflshid_24678\">1.267</span><span class=\"_ _1e0\" id=\"cflshid_24679\">\u00a0</span><span id=\"cflshid_24680\">1.101</span></div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_24681\">Le caratteristiche contrattuali ed il relativo valore equo alla data del 31 dicembre 2023 e 31 dicembre 2022 degli </div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24682\">strumenti finanziari derivati a copertura del rischio di cambio sono le seguenti:</div><div class=\"t m0 x3 h14 y457 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24683\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24684\"></span>o)</div><div class=\"t m0 x3 h14 y4a3 ffd fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24685\"></div><div class=\"t m0 x83 h11 y23a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24686\"><span id=\"cflshid_24687\">Fair value negativo</span><span class=\"_ _1a\" id=\"cflshid_24688\">\u00a0</span><span id=\"cflshid_24689\"> Fair value positivo</span></div><div class=\"t m0 x2a h11 y4a4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24690\"><span id=\"cflshid_24691\">31 dicembre 2023</span><span class=\"_ _58\" id=\"cflshid_24692\">\u00a0</span><span id=\"cflshid_24693\">31 dicembre 2022</span><span class=\"_ _c1\" id=\"cflshid_24694\">\u00a0</span><span id=\"cflshid_24695\">31 dicembre 2023</span><span class=\"_ _58\" id=\"cflshid_24696\">\u00a0</span><span id=\"cflshid_24697\">31 dicembre 2022</span></div><div class=\"t m0 x3 h2 y4a5 ff1 fs1 fc0 sc0 lsd ws0\" id=\"cflshid_24698\"><span id=\"cflshid_24699\">Attivit\u00e0/(Passivit\u00e0) per strumenti derivati</span><span class=\"_ _1e1\" id=\"cflshid_24700\">\u00a0</span><span class=\"ls0\" id=\"cflshid_24701\"><span id=\"cflshid_24702\">(987)</span><span class=\"_ _191\" id=\"cflshid_24703\">\u00a0</span><span id=\"cflshid_24704\"> (3.978)</span><span class=\"_ _6c\" id=\"cflshid_24705\">\u00a0</span><span id=\"cflshid_24706\">7.939</span><span class=\"_ _1e0\" id=\"cflshid_24707\">\u00a0</span><span id=\"cflshid_24708\">5.359</span></span></div><div class=\"t m0 x3 h5 y4a6 ff3 fs1 fc0 sc0 lsd ws0\" id=\"cflshid_24709\"><span id=\"cflshid_24710\">T<span class=\"_ _2\" id=\"cflshid_24711\"></span>otale Fair V<span class=\"_ _1\" id=\"cflshid_24712\"></span>alue Contratti a termine in valuta estera</span><span class=\"_ _1dd\" id=\"cflshid_24713\">\u00a0</span><span class=\"ls0\" id=\"cflshid_24714\"><span id=\"cflshid_24715\">(987)</span><span class=\"_ _191\" id=\"cflshid_24716\">\u00a0</span><span id=\"cflshid_24717\"> (3.978)</span><span class=\"_ _6c\" id=\"cflshid_24718\">\u00a0</span><span id=\"cflshid_24719\">7.939</span><span class=\"_ _1e0\" id=\"cflshid_24720\">\u00a0</span><span id=\"cflshid_24721\">5.359</span></span></div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24722\"><span id=\"cflshid_24723\">Nella <span class=\"_ _a\" id=\"cflshid_24724\"></span>tabella <span class=\"_ _a\" id=\"cflshid_24725\"></span>seguente viene <span class=\"_ _a\" id=\"cflshid_24726\"></span>presentato <span class=\"_ _a\" id=\"cflshid_24727\"></span>il <span class=\"_ _a\" id=\"cflshid_24728\"></span>valore <span class=\"_ _a\" id=\"cflshid_24729\"></span>contabile <span class=\"_ _a\" id=\"cflshid_24730\"></span>degli <span class=\"_ _a\" id=\"cflshid_24731\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_24732\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_24733\"></span>in <span class=\"_ _a\" id=\"cflshid_24734\"></span>essere <span class=\"_ _a\" id=\"cflshid_24735\"></span>(finanziamenti <span class=\"_ _a\" id=\"cflshid_24736\"></span>cor</span><span class=\"ff1\" id=\"cflshid_24737\">-</span></div><div class=\"t m0 x3 h6 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24738\"><span id=\"cflshid_24739\">renti e finanziamenti non correnti) esposti nello stato patrimoniale, confrontandolo con il proprio </span><span class=\"ffd\" id=\"cflshid_24740\"><span id=\"cflshid_24741\">fair value</span><span class=\"ff1\" id=\"cflshid_24742\">:</span></span></div><div class=\"t m0 x3 h14 y4a7 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24743\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24744\"></span>o)</div><div class=\"t m0 x4d h11 y4a8 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24745\">31 dicembre 2023 </div><div class=\"t m0 x76 h32 y4a9 ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24746\">Fair V<span class=\"_ _2\" id=\"cflshid_24747\"></span>alue</div><div class=\"t m0 x5 h11 y4a8 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24748\">31 dicembre 2023 </div><div class=\"t m0 xa5 h11 y4a9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24749\">V<span class=\"_ _0\" id=\"cflshid_24750\"></span>alore contabile</div><div class=\"t m0 x3 h2 y4aa ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24751\"><span id=\"cflshid_24752\">Finanziamenti correnti e non correnti</span><span class=\"_ _1e2\" id=\"cflshid_24753\">\u00a0</span><span id=\"cflshid_24754\">46.231</span><span class=\"_ _c7\" id=\"cflshid_24755\">\u00a0</span><span id=\"cflshid_24756\">46.419</span></div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24757\">Si <span class=\"_ _c\" id=\"cflshid_24758\"></span>segnala <span class=\"_ _c\" id=\"cflshid_24759\"></span>infine <span class=\"_ _c\" id=\"cflshid_24760\"></span>che, <span class=\"_ _d\" id=\"cflshid_24761\"></span>ai <span class=\"_ _c\" id=\"cflshid_24762\"></span>sensi <span class=\"_ _c\" id=\"cflshid_24763\"></span>dell\u2019IFRS <span class=\"_ _c\" id=\"cflshid_24764\"></span>13, <span class=\"_ _d\" id=\"cflshid_24765\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_24766\"></span>stato <span class=\"_ _c\" id=\"cflshid_24767\"></span>effettuato <span class=\"_ _d\" id=\"cflshid_24768\"></span>il <span class=\"_ _c\" id=\"cflshid_24769\"></span>calcolo <span class=\"_ _c\" id=\"cflshid_24770\"></span>del <span class=\"_ _c\" id=\"cflshid_24771\"></span>CV<span class=\"_ _1\" id=\"cflshid_24772\"></span>A<span class=\"_ _0\" id=\"cflshid_24773\"></span><span class=\"_ _d\" id=\"cflshid_24774\"></span>(\u201cCredit <span class=\"_ _a\" id=\"cflshid_24775\"></span>V<span class=\"_ _2\" id=\"cflshid_24776\"></span>alue Adjustment\u201d) <span class=\"_ _c\" id=\"cflshid_24777\"></span>e </div><div class=\"t m0 x3 h6 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24778\"><span id=\"cflshid_24779\">DV<span class=\"_ _fb\" id=\"cflshid_24780\"></span>A<span class=\"_ _0\" id=\"cflshid_24781\"></span>\u00a0<span class=\"_ _c\" id=\"cflshid_24782\"></span>(\u201cDebit <span class=\"_ _c\" id=\"cflshid_24783\"></span>value Adjustment\u201d) <span class=\"_ _c\" id=\"cflshid_24784\"></span>degli <span class=\"_ _c\" id=\"cflshid_24785\"></span>strumenti <span class=\"_ _c\" id=\"cflshid_24786\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_24787\"></span>derivati <span class=\"_ _c\" id=\"cflshid_24788\"></span>in <span class=\"_ _c\" id=\"cflshid_24789\"></span>essere, <span class=\"_ _a\" id=\"cflshid_24790\"></span>constatando <span class=\"_ _c\" id=\"cflshid_24791\"></span>che <span class=\"_ _c\" id=\"cflshid_24792\"></span>l\u2019importo <span class=\"_ _c\" id=\"cflshid_24793\"></span>in <span class=\"_ _c\" id=\"cflshid_24794\"></span>que</span><span class=\"ff1\" id=\"cflshid_24795\">-</span></div>stione non risulta significativo ai fini dell\u2019iscrizione di tali effetti nel presente Bilancio consolidato",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24747": {
   "value": "<div class=\"t m0 x3 h9 y5b ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24329\"><span id=\"cflshid_24330\">Nota 13. </span><span class=\"_ _25\" id=\"cflshid_24331\">\u00a0</span><span id=\"cflshid_24332\">Strumenti finanziari derivati </span></div><div class=\"t m0 x3 h6 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24333\"><span id=\"cflshid_24334\">Il <span class=\"_ _d\" id=\"cflshid_24335\"></span>Gruppo <span class=\"_ _4\" id=\"cflshid_24336\"></span>Brunello <span class=\"_ _c\" id=\"cflshid_24337\"></span>Cucinelli <span class=\"_ _4\" id=\"cflshid_24338\"></span>sottoscrive <span class=\"_ _c\" id=\"cflshid_24339\"></span>strumenti <span class=\"_ _4\" id=\"cflshid_24340\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_24341\"></span>derivati <span class=\"_ _4\" id=\"cflshid_24342\"></span>allo <span class=\"_ _c\" id=\"cflshid_24343\"></span>scopo </span><span class=\"_ _4\" id=\"cflshid_24344\">\u00a0</span><span id=\"cflshid_24345\">di <span class=\"_ _c\" id=\"cflshid_24346\"></span>realizzare </span><span class=\"_ _4\" id=\"cflshid_24347\">\u00a0</span><span id=\"cflshid_24348\">operazioni <span class=\"_ _d\" id=\"cflshid_24349\"></span>di <span class=\"_ _d\" id=\"cflshid_24350\"></span>co</span><span class=\"ff1\" id=\"cflshid_24351\">-</span></div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_24352\">pertura del rischio di tasso di interesse del proprio indebitamento bancario e del rischio di tasso di cambio sulle </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24353\">vendite effettuate in valuta diversa dall\u2019Euro.</div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24354\">La <span class=\"_ _a\" id=\"cflshid_24355\"></span>Capogruppo <span class=\"_ _c\" id=\"cflshid_24356\"></span>conclude <span class=\"_ _c\" id=\"cflshid_24357\"></span>contratti <span class=\"_ _a\" id=\"cflshid_24358\"></span>di <span class=\"_ _c\" id=\"cflshid_24359\"></span>finanza <span class=\"_ _c\" id=\"cflshid_24360\"></span>derivata <span class=\"_ _a\" id=\"cflshid_24361\"></span>esclusivamente <span class=\"_ _c\" id=\"cflshid_24362\"></span>per <span class=\"_ _c\" id=\"cflshid_24363\"></span>finalit\u00e0 <span class=\"_ _c\" id=\"cflshid_24364\"></span>di <span class=\"_ _a\" id=\"cflshid_24365\"></span>copertura, <span class=\"_ _c\" id=\"cflshid_24366\"></span>dal <span class=\"_ _c\" id=\"cflshid_24367\"></span>momento <span class=\"_ _a\" id=\"cflshid_24368\"></span>che </div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24369\"><span id=\"cflshid_24370\">la </span><span class=\"_ _4\" id=\"cflshid_24371\">\u00a0</span><span id=\"cflshid_24372\">politica </span><span class=\"_ _7\" id=\"cflshid_24373\">\u00a0</span><span id=\"cflshid_24374\">di </span><span class=\"_ _7\" id=\"cflshid_24375\">\u00a0</span><span id=\"cflshid_24376\">gestione </span><span class=\"_ _7\" id=\"cflshid_24377\">\u00a0</span><span id=\"cflshid_24378\">finanziaria </span><span class=\"_ _4\" id=\"cflshid_24379\">\u00a0</span><span id=\"cflshid_24380\">del </span><span class=\"_ _7\" id=\"cflshid_24381\">\u00a0</span><span id=\"cflshid_24382\">Gruppo </span><span class=\"_ _7\" id=\"cflshid_24383\">\u00a0</span><span id=\"cflshid_24384\">non </span><span class=\"_ _7\" id=\"cflshid_24385\">\u00a0</span><span id=\"cflshid_24386\">prevede </span><span class=\"_ _4\" id=\"cflshid_24387\">\u00a0</span><span id=\"cflshid_24388\">la </span><span class=\"_ _7\" id=\"cflshid_24389\">\u00a0</span><span id=\"cflshid_24390\">negoziazione </span><span class=\"_ _7\" id=\"cflshid_24391\">\u00a0</span><span id=\"cflshid_24392\">di </span><span class=\"_ _7\" id=\"cflshid_24393\">\u00a0</span><span id=\"cflshid_24394\">strumenti </span><span class=\"_ _7\" id=\"cflshid_24395\">\u00a0</span><span id=\"cflshid_24396\">finanziari </span><span class=\"_ _4\" id=\"cflshid_24397\">\u00a0</span><span id=\"cflshid_24398\">per </span><span class=\"_ _7\" id=\"cflshid_24399\">\u00a0</span><span id=\"cflshid_24400\">finalit\u00e0 </span></div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24401\">speculative. Gli <span class=\"_ _a\" id=\"cflshid_24402\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_24403\"></span>finanziari derivati <span class=\"_ _a\" id=\"cflshid_24404\"></span>che <span class=\"_ _a\" id=\"cflshid_24405\"></span>rispettano i <span class=\"_ _a\" id=\"cflshid_24406\"></span>requisiti previsti <span class=\"_ _a\" id=\"cflshid_24407\"></span>dai <span class=\"_ _a\" id=\"cflshid_24408\"></span>principi contabili <span class=\"_ _a\" id=\"cflshid_24409\"></span>internazionali </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24410\">sono contabilizzati secondo le modalit\u00e0 stabilite per l\u2019hedge accounting. Con riferimento agli strumenti <span class=\"_ _a\" id=\"cflshid_24411\"></span>finanziari </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_24412\">derivati per cui non sono rispettate le condizioni previste dai principi contabili internazionali, le movimentazioni </div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24413\">nel valore equo degli strumenti finanziari vengono imputate a conto economico nell\u2019esercizio di riferimento. </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 wse3\" id=\"cflshid_24414\">I derivati di tasso e cambio utilizzati sono strumenti Over The Counter (OTC), ovvero negoziati bilateralmente </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_24415\">con controparti di mercato e la determinazione del relativo valore corrente si basa su tecniche di valutazione che </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws9f\" id=\"cflshid_24416\">prendono a riferimento parametri di input (quali le curve di tasso, cambi ecc.) osservabili sul mercato (livello 2 </div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24417\">della gerarchia del fair value prevista dal principio IFRS 7).</div><div class=\"t m0 x3 h7 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24418\">Con riferimento agli strumenti finanziari esistenti al 31 dicembre 2023 si riporta quanto segue:</div><div class=\"t m0 x31 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24419\"><span id=\"cflshid_24420\">\u00a0<span class=\"_ _45\" id=\"cflshid_24421\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_24422\">\u00a0</span><span class=\"ff6\" id=\"cflshid_24423\">tutti gli strumenti finanziari valutati al fair value rientrano nel Livello 2 (identica situazione nel 2022);</span></div><div class=\"t m0 x31 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24424\"><span id=\"cflshid_24425\">\u00a0<span class=\"_ _45\" id=\"cflshid_24426\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_24427\">\u00a0</span><span id=\"cflshid_24428\">nel corso del 2023 non vi sono trasferimenti dal Livello 1 al Livello 2 e viceversa;</span></div><div class=\"t m0 x31 h6 y6e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24429\"><span id=\"cflshid_24430\">\u00a0<span class=\"_ _45\" id=\"cflshid_24431\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_24432\">\u00a0</span><span id=\"cflshid_24433\">nel corso del 2023 non vi sono trasferimenti dal Livello 3 ad altri livelli e viceversa.</span></div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24442\">Gli strumenti finanziari derivati <span class=\"_ _3\" id=\"cflshid_24443\"></span>sono valutati prendendo a riferimento <span class=\"_ _3\" id=\"cflshid_24444\"></span>i tassi di interesse e le <span class=\"_ _3\" id=\"cflshid_24445\"></span>curve dei rendimenti </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24446\">osservabili a intervalli comunemente quotati.</div><div class=\"t m0 x3 h6 y72 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24447\"><span id=\"cflshid_24448\">Il dettaglio della composizione delle <span class=\"_ _0\" id=\"cflshid_24449\"></span>Attivit\u00e0 per strumenti finanziari derivati correnti e non correnti e delle Passi</span><span class=\"ff1\" id=\"cflshid_24450\">-</span></div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24451\">vit\u00e0 per strumenti <span class=\"_ _a\" id=\"cflshid_24452\"></span>finanziari derivati correnti <span class=\"_ _a\" id=\"cflshid_24453\"></span>e non correnti al <span class=\"_ _a\" id=\"cflshid_24454\"></span>31 dicembre 2023, <span class=\"_ _a\" id=\"cflshid_24455\"></span>comparato con il <span class=\"_ _a\" id=\"cflshid_24456\"></span>dettaglio al 31 </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24457\">dicembre 2022, \u00e8 di seguito riportato:</div><div class=\"t m0 x3 h14 y478 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24458\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24459\"></span>o)</div><div class=\"t m0 x63 h11 y479 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24460\"><span id=\"cflshid_24461\">31 dicembre 2023</span><span class=\"_ _1b1\" id=\"cflshid_24462\">\u00a0</span><span id=\"cflshid_24463\">31 dicembr<span class=\"_ _0\" id=\"cflshid_24464\"></span>e 2022</span><span class=\"_ _91\" id=\"cflshid_24465\">\u00a0</span><span id=\"cflshid_24466\">V<span class=\"_ _0\" id=\"cflshid_24467\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y47a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24468\"><span id=\"cflshid_24469\">Attivit\u00e0 correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _109\" id=\"cflshid_24470\">\u00a0</span><span id=\"cflshid_24471\">7.939</span><span class=\"_ _105\" id=\"cflshid_24472\">\u00a0</span><span id=\"cflshid_24473\">5.359</span><span class=\"_ _5f\" id=\"cflshid_24474\">\u00a0</span><span id=\"cflshid_24475\">2.580</span></div><div class=\"t m0 x3 h2 y47b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24476\">Attivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di interesse:</div><div class=\"t m0 xa4 h2 y47c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24477\">-  <span class=\"_ _0\" id=\"cflshid_24478\"></span><span class=\"_ _176\" id=\"cflshid_24479\"></span>Attivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y47d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24480\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24481\"></span>Accounting</div><div class=\"t m0 x76 h2 y47e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24482\"><span id=\"cflshid_24483\">772</span><span class=\"_ _105\" id=\"cflshid_24484\">\u00a0</span><span id=\"cflshid_24485\">1.267</span><span class=\"_ _bb\" id=\"cflshid_24486\">\u00a0</span><span id=\"cflshid_24487\">(495)</span></div><div class=\"t m0 xa4 h2 y47f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24488\">-  <span class=\"_ _0\" id=\"cflshid_24489\"></span><span class=\"_ _176\" id=\"cflshid_24490\"></span>Attivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y480 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24491\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24492\"></span>Accounting</div><div class=\"t m0 x4f h2 y481 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24493\"><span id=\"cflshid_24494\">-</span><span class=\"_ _1dc\" id=\"cflshid_24495\">\u00a0</span><span id=\"cflshid_24496\">-</span><span class=\"_ _71\" id=\"cflshid_24497\">\u00a0</span><span id=\"cflshid_24498\">-</span></div><div class=\"t m0 x3 h5 y482 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24499\"><span id=\"cflshid_24500\">T<span class=\"_ _2\" id=\"cflshid_24501\"></span>otale <span class=\"_ _0\" id=\"cflshid_24502\"></span>Attivit\u00e0 per strumenti finanziari derivati correnti</span><span class=\"_ _f3\" id=\"cflshid_24503\">\u00a0</span><span class=\"ff3\" id=\"cflshid_24504\"><span id=\"cflshid_24505\">8.71<span class=\"_ _0\" id=\"cflshid_24506\"></span>1</span><span class=\"_ _105\" id=\"cflshid_24507\">\u00a0</span><span id=\"cflshid_24508\">6.626</span><span class=\"_ _5f\" id=\"cflshid_24509\">\u00a0</span><span id=\"cflshid_24510\">2.085</span></span></div><div class=\"t m0 x3 h2 y483 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24511\"><span id=\"cflshid_24512\">Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _be\" id=\"cflshid_24513\">\u00a0</span><span id=\"cflshid_24514\">-</span><span class=\"_ _1dc\" id=\"cflshid_24515\">\u00a0</span><span id=\"cflshid_24516\">-</span><span class=\"_ _71\" id=\"cflshid_24517\">\u00a0</span><span id=\"cflshid_24518\">-</span></div><div class=\"t m0 x3 h2 y484 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24519\">Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x3 h2 y485 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24520\">interesse:</div><div class=\"t m0 xa4 h2 y486 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24521\">-  <span class=\"_ _0\" id=\"cflshid_24522\"></span><span class=\"_ _176\" id=\"cflshid_24523\"></span>Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y487 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24524\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24525\"></span>Accounting</div><div class=\"t m0 x76 h2 y488 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24526\"><span id=\"cflshid_24527\">243</span><span class=\"_ _105\" id=\"cflshid_24528\">\u00a0</span><span id=\"cflshid_24529\">1.101</span><span class=\"_ _bb\" id=\"cflshid_24530\">\u00a0</span><span id=\"cflshid_24531\">(858)</span></div><div class=\"t m0 xa4 h2 y489 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24532\">-  <span class=\"_ _0\" id=\"cflshid_24533\"></span><span class=\"_ _176\" id=\"cflshid_24534\"></span>Attivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y48a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24535\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24536\"></span>Accounting</div><div class=\"t m0 x4f h2 y48b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24537\"><span id=\"cflshid_24538\">-</span><span class=\"_ _1dc\" id=\"cflshid_24539\">\u00a0</span><span id=\"cflshid_24540\">-</span><span class=\"_ _71\" id=\"cflshid_24541\">\u00a0</span><span id=\"cflshid_24542\">-</span></div><div class=\"t m0 x3 h5 y48c ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24543\"><span id=\"cflshid_24544\">T<span class=\"_ _2\" id=\"cflshid_24545\"></span>otale <span class=\"_ _0\" id=\"cflshid_24546\"></span>Attivit\u00e0 per strumenti finanziari derivati non correnti</span><span class=\"_ _10d\" id=\"cflshid_24547\">\u00a0</span><span class=\"ff3\" id=\"cflshid_24548\"><span id=\"cflshid_24549\">243</span><span class=\"_ _105\" id=\"cflshid_24550\">\u00a0</span><span id=\"cflshid_24551\">1.101</span><span class=\"_ _bb\" id=\"cflshid_24552\">\u00a0</span><span id=\"cflshid_24553\">(858)</span></span></div><div class=\"t m0 x3 h2 y48d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24554\"><span id=\"cflshid_24555\">Passivit\u00e0 correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _9a\" id=\"cflshid_24556\">\u00a0</span><span id=\"cflshid_24557\">(987)</span><span class=\"_ _7c\" id=\"cflshid_24558\">\u00a0</span><span id=\"cflshid_24559\"> (3.978)</span><span class=\"_ _bd\" id=\"cflshid_24560\">\u00a0</span><span id=\"cflshid_24561\">2.991</span></div><div class=\"t m0 x3 h2 y48e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24562\">Passivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di interesse:</div><div class=\"t m0 xa4 h2 y48f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24563\">-   <span class=\"_ _176\" id=\"cflshid_24564\"></span>Passivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y490 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24565\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24566\"></span>Accounting</div><div class=\"t m0 x4f h2 y491 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24567\"><span id=\"cflshid_24568\">-</span><span class=\"_ _1dc\" id=\"cflshid_24569\">\u00a0</span><span id=\"cflshid_24570\">-</span><span class=\"_ _71\" id=\"cflshid_24571\">\u00a0</span><span id=\"cflshid_24572\">-</span></div><div class=\"t m0 xa4 h2 y492 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24573\">-   <span class=\"_ _176\" id=\"cflshid_24574\"></span>Passivit\u00e0 correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y493 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24575\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24576\"></span>Accounting</div><div class=\"t m0 x4f h2 y494 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24577\"><span id=\"cflshid_24578\">-</span><span class=\"_ _144\" id=\"cflshid_24579\">\u00a0</span><span id=\"cflshid_24580\"> -</span><span class=\"_ _1dd\" id=\"cflshid_24581\">\u00a0</span><span id=\"cflshid_24582\">-</span></div><div class=\"t m0 x3 h5 y495 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24583\"><span id=\"cflshid_24584\">T<span class=\"_ _2\" id=\"cflshid_24585\"></span>otale Passivit\u00e0 per strumenti finanziari derivati correnti</span><span class=\"_ _11f\" id=\"cflshid_24586\">\u00a0</span><span class=\"ff3\" id=\"cflshid_24587\"><span id=\"cflshid_24588\">(987)</span><span class=\"_ _7c\" id=\"cflshid_24589\">\u00a0</span><span id=\"cflshid_24590\"> (3.978)</span><span class=\"_ _bd\" id=\"cflshid_24591\">\u00a0</span><span id=\"cflshid_24592\">2.991</span></span></div><div class=\"t m0 x3 h2 y496 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24593\"><span id=\"cflshid_24594\">Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio cambi</span><span class=\"_ _1de\" id=\"cflshid_24595\">\u00a0</span><span id=\"cflshid_24596\">-</span><span class=\"_ _1dc\" id=\"cflshid_24597\">\u00a0</span><span id=\"cflshid_24598\">-</span><span class=\"_ _71\" id=\"cflshid_24599\">\u00a0</span><span id=\"cflshid_24600\">-</span></div><div class=\"t m0 x3 h2 y497 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24601\">Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x3 h2 y498 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24602\">interesse:</div><div class=\"t m0 xa4 h2 y499 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24603\">-   <span class=\"_ _176\" id=\"cflshid_24604\"></span>Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y49a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24605\">interesse Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24606\"></span>Accounting</div><div class=\"t m0 x4f h2 y49b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24607\"><span id=\"cflshid_24608\">-</span><span class=\"_ _1dc\" id=\"cflshid_24609\">\u00a0</span><span id=\"cflshid_24610\">-</span><span class=\"_ _71\" id=\"cflshid_24611\">\u00a0</span><span id=\"cflshid_24612\">-</span></div><div class=\"t m0 xa4 h2 y49c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24613\">-   <span class=\"_ _176\" id=\"cflshid_24614\"></span>Passivit\u00e0 non correnti per strumenti derivati a copertura del rischio tasso di </div><div class=\"t m0 x51 h2 y49d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24615\">interesse non Contabilizzato in Hedge <span class=\"_ _0\" id=\"cflshid_24616\"></span>Accounting</div><div class=\"t m0 x4f h2 y49e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24617\"><span id=\"cflshid_24618\">-</span><span class=\"_ _1dc\" id=\"cflshid_24619\">\u00a0</span><span id=\"cflshid_24620\">-</span><span class=\"_ _71\" id=\"cflshid_24621\">\u00a0</span><span id=\"cflshid_24622\">-</span></div><span id=\"cflshid_24624\">T<span class=\"_ _2\" id=\"cflshid_24625\"></span>otale Passivit\u00e0 per strumenti finanziari derivati non correnti</span><span class=\"_ _11f\" id=\"cflshid_24626\">\u00a0</span><span id=\"cflshid_24628\">-</span><span class=\"_ _1dc\" id=\"cflshid_24629\">\u00a0</span><span id=\"cflshid_24630\">-</span><span class=\"_ _71\" id=\"cflshid_24631\">\u00a0</span><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_24641\">Le caratteristiche contrattuali ed il relativo valore equo alla data del 31 dicembre 2023 e 31 dicembre 2022 degli </div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24642\">strumenti finanziari derivati a copertura del rischio di tasso di interesse sono di seguito riportate:</div><div class=\"t m0 x3 h14 y13e fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24643\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24644\"></span>o)</div><div class=\"t m0 x3 h14 y4a0 ffd fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24645\"></div><div class=\"t m0 x3b h11 y13f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24646\"><span id=\"cflshid_24647\">31 dicembre 2023</span><span class=\"_ _19d\" id=\"cflshid_24648\">\u00a0</span><span id=\"cflshid_24649\">31 dicembr<span class=\"_ _3\" id=\"cflshid_24650\"></span>e 2022</span></div><div class=\"t m0 x94 h11 y140 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24651\"><span id=\"cflshid_24652\">quota corrente</span><span class=\"_ _a3\" id=\"cflshid_24653\">\u00a0</span><span id=\"cflshid_24654\">quota non corrente</span><span class=\"_ _165\" id=\"cflshid_24655\">\u00a0</span><span id=\"cflshid_24656\">quota corrente</span><span class=\"_ _a3\" id=\"cflshid_24657\">\u00a0</span><span id=\"cflshid_24658\">quota non corrente</span></div><div class=\"t m0 x3 h2 y4a1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24659\"><span id=\"cflshid_24660\">Attivit\u00e0/(Passivit\u00e0) per strumenti derivati</span><span class=\"_ _108\" id=\"cflshid_24661\">\u00a0</span><span id=\"cflshid_24662\">772</span><span class=\"_ _1df\" id=\"cflshid_24663\">\u00a0</span><span id=\"cflshid_24664\">243</span><span class=\"_ _112\" id=\"cflshid_24665\">\u00a0</span><span id=\"cflshid_24666\">1.267</span><span class=\"_ _1e0\" id=\"cflshid_24667\">\u00a0</span><span id=\"cflshid_24668\">1.101</span></div><div class=\"t m0 x3 h5 y4a2 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24669\"><span id=\"cflshid_24670\">T<span class=\"_ _2\" id=\"cflshid_24671\"></span>otale Fair V<span class=\"_ _1\" id=\"cflshid_24672\"></span>alue IRS</span><span class=\"_ _131\" id=\"cflshid_24673\">\u00a0</span><span id=\"cflshid_24674\">772</span><span class=\"_ _175\" id=\"cflshid_24675\">\u00a0</span><span id=\"cflshid_24676\">243</span><span class=\"_ _6c\" id=\"cflshid_24677\">\u00a0</span><span id=\"cflshid_24678\">1.267</span><span class=\"_ _1e0\" id=\"cflshid_24679\">\u00a0</span><span id=\"cflshid_24680\">1.101</span></div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws76\" id=\"cflshid_24681\">Le caratteristiche contrattuali ed il relativo valore equo alla data del 31 dicembre 2023 e 31 dicembre 2022 degli </div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24682\">strumenti finanziari derivati a copertura del rischio di cambio sono le seguenti:</div><div class=\"t m0 x3 h14 y457 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24683\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24684\"></span>o)</div><div class=\"t m0 x3 h14 y4a3 ffd fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24685\"></div><div class=\"t m0 x83 h11 y23a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24686\"><span id=\"cflshid_24687\">Fair value negativo</span><span class=\"_ _1a\" id=\"cflshid_24688\">\u00a0</span><span id=\"cflshid_24689\"> Fair value positivo</span></div><div class=\"t m0 x2a h11 y4a4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24690\"><span id=\"cflshid_24691\">31 dicembre 2023</span><span class=\"_ _58\" id=\"cflshid_24692\">\u00a0</span><span id=\"cflshid_24693\">31 dicembre 2022</span><span class=\"_ _c1\" id=\"cflshid_24694\">\u00a0</span><span id=\"cflshid_24695\">31 dicembre 2023</span><span class=\"_ _58\" id=\"cflshid_24696\">\u00a0</span><span id=\"cflshid_24697\">31 dicembre 2022</span></div><div class=\"t m0 x3 h2 y4a5 ff1 fs1 fc0 sc0 lsd ws0\" id=\"cflshid_24698\"><span id=\"cflshid_24699\">Attivit\u00e0/(Passivit\u00e0) per strumenti derivati</span><span class=\"_ _1e1\" id=\"cflshid_24700\">\u00a0</span><span class=\"ls0\" id=\"cflshid_24701\"><span id=\"cflshid_24702\">(987)</span><span class=\"_ _191\" id=\"cflshid_24703\">\u00a0</span><span id=\"cflshid_24704\"> (3.978)</span><span class=\"_ _6c\" id=\"cflshid_24705\">\u00a0</span><span id=\"cflshid_24706\">7.939</span><span class=\"_ _1e0\" id=\"cflshid_24707\">\u00a0</span><span id=\"cflshid_24708\">5.359</span></span></div><div class=\"t m0 x3 h5 y4a6 ff3 fs1 fc0 sc0 lsd ws0\" id=\"cflshid_24709\"><span id=\"cflshid_24710\">T<span class=\"_ _2\" id=\"cflshid_24711\"></span>otale Fair V<span class=\"_ _1\" id=\"cflshid_24712\"></span>alue Contratti a termine in valuta estera</span><span class=\"_ _1dd\" id=\"cflshid_24713\">\u00a0</span><span class=\"ls0\" id=\"cflshid_24714\"><span id=\"cflshid_24715\">(987)</span><span class=\"_ _191\" id=\"cflshid_24716\">\u00a0</span><span id=\"cflshid_24717\"> (3.978)</span><span class=\"_ _6c\" id=\"cflshid_24718\">\u00a0</span><span id=\"cflshid_24719\">7.939</span><span class=\"_ _1e0\" id=\"cflshid_24720\">\u00a0</span><span id=\"cflshid_24721\">5.359</span></span></div><div class=\"t m0 x3 h6 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24722\"><span id=\"cflshid_24723\">Nella <span class=\"_ _a\" id=\"cflshid_24724\"></span>tabella <span class=\"_ _a\" id=\"cflshid_24725\"></span>seguente viene <span class=\"_ _a\" id=\"cflshid_24726\"></span>presentato <span class=\"_ _a\" id=\"cflshid_24727\"></span>il <span class=\"_ _a\" id=\"cflshid_24728\"></span>valore <span class=\"_ _a\" id=\"cflshid_24729\"></span>contabile <span class=\"_ _a\" id=\"cflshid_24730\"></span>degli <span class=\"_ _a\" id=\"cflshid_24731\"></span>strumenti <span class=\"_ _a\" id=\"cflshid_24732\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_24733\"></span>in <span class=\"_ _a\" id=\"cflshid_24734\"></span>essere <span class=\"_ _a\" id=\"cflshid_24735\"></span>(finanziamenti <span class=\"_ _a\" id=\"cflshid_24736\"></span>cor</span><span class=\"ff1\" id=\"cflshid_24737\">-</span></div><div class=\"t m0 x3 h6 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24738\"><span id=\"cflshid_24739\">renti e finanziamenti non correnti) esposti nello stato patrimoniale, confrontandolo con il proprio </span><span class=\"ffd\" id=\"cflshid_24740\"><span id=\"cflshid_24741\">fair value</span><span class=\"ff1\" id=\"cflshid_24742\">:</span></span></div><div class=\"t m0 x3 h14 y4a7 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24743\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24744\"></span>o)</div><div class=\"t m0 x4d h11 y4a8 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24745\">31 dicembre 2023 </div><div class=\"t m0 x76 h32 y4a9 ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24746\">Fair V<span class=\"_ _2\" id=\"cflshid_24747\"></span>alue</div><div class=\"t m0 x5 h11 y4a8 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24748\">31 dicembre 2023 </div><div class=\"t m0 xa5 h11 y4a9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24749\">V<span class=\"_ _0\" id=\"cflshid_24750\"></span>alore contabile</div><div class=\"t m0 x3 h2 y4aa ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24751\"><span id=\"cflshid_24752\">Finanziamenti correnti e non correnti</span><span class=\"_ _1e2\" id=\"cflshid_24753\">\u00a0</span><span id=\"cflshid_24754\">46.231</span><span class=\"_ _c7\" id=\"cflshid_24755\">\u00a0</span><span id=\"cflshid_24756\">46.419</span></div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24757\">Si <span class=\"_ _c\" id=\"cflshid_24758\"></span>segnala <span class=\"_ _c\" id=\"cflshid_24759\"></span>infine <span class=\"_ _c\" id=\"cflshid_24760\"></span>che, <span class=\"_ _d\" id=\"cflshid_24761\"></span>ai <span class=\"_ _c\" id=\"cflshid_24762\"></span>sensi <span class=\"_ _c\" id=\"cflshid_24763\"></span>dell\u2019IFRS <span class=\"_ _c\" id=\"cflshid_24764\"></span>13, <span class=\"_ _d\" id=\"cflshid_24765\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_24766\"></span>stato <span class=\"_ _c\" id=\"cflshid_24767\"></span>effettuato <span class=\"_ _d\" id=\"cflshid_24768\"></span>il <span class=\"_ _c\" id=\"cflshid_24769\"></span>calcolo <span class=\"_ _c\" id=\"cflshid_24770\"></span>del <span class=\"_ _c\" id=\"cflshid_24771\"></span>CV<span class=\"_ _1\" id=\"cflshid_24772\"></span>A<span class=\"_ _0\" id=\"cflshid_24773\"></span><span class=\"_ _d\" id=\"cflshid_24774\"></span>(\u201cCredit <span class=\"_ _a\" id=\"cflshid_24775\"></span>V<span class=\"_ _2\" id=\"cflshid_24776\"></span>alue Adjustment\u201d) <span class=\"_ _c\" id=\"cflshid_24777\"></span>e </div><div class=\"t m0 x3 h6 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24778\"><span id=\"cflshid_24779\">DV<span class=\"_ _fb\" id=\"cflshid_24780\"></span>A<span class=\"_ _0\" id=\"cflshid_24781\"></span>\u00a0<span class=\"_ _c\" id=\"cflshid_24782\"></span>(\u201cDebit <span class=\"_ _c\" id=\"cflshid_24783\"></span>value Adjustment\u201d) <span class=\"_ _c\" id=\"cflshid_24784\"></span>degli <span class=\"_ _c\" id=\"cflshid_24785\"></span>strumenti <span class=\"_ _c\" id=\"cflshid_24786\"></span>finanziari <span class=\"_ _c\" id=\"cflshid_24787\"></span>derivati <span class=\"_ _c\" id=\"cflshid_24788\"></span>in <span class=\"_ _c\" id=\"cflshid_24789\"></span>essere, <span class=\"_ _a\" id=\"cflshid_24790\"></span>constatando <span class=\"_ _c\" id=\"cflshid_24791\"></span>che <span class=\"_ _c\" id=\"cflshid_24792\"></span>l\u2019importo <span class=\"_ _c\" id=\"cflshid_24793\"></span>in <span class=\"_ _c\" id=\"cflshid_24794\"></span>que</span><span class=\"ff1\" id=\"cflshid_24795\">-</span></div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24796\">stione non risulta significativo ai fini dell\u2019iscrizione di tali effetti nel presente Bilancio consolidato.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24754": {
   "value": "<div class=\"t m0 x3 h9 y65 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24797\"><span id=\"cflshid_24798\">Nota 14. </span><span class=\"_ _25\" id=\"cflshid_24799\">\u00a0</span><span id=\"cflshid_24800\">Capitale e riserve</span></div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 wsb1\" id=\"cflshid_24801\">Il Capitale Sociale al 31 dicembre 2023 ammonta ad Euro 13.600 migliaia, interamente versati, ed \u00e8 costituito da </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24802\">n. 68.000.000 di azioni ordinarie. </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws5c\" id=\"cflshid_24803\"><span id=\"cflshid_24804\">Il Patrimonio netto al 31 dicembre 2023 \u00e8 pari a Euro 453.613 migliaia, in aumento di Euro 60.637 migliaia rispet</span><span class=\"ws0\" id=\"cflshid_24805\">-</span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24806\">to al 31 dicembre 2022. </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_24807\"><span id=\"cflshid_24808\">Per un dettaglio dei movimenti del Patrimonio netto al 31 dicembre 2023 ed al 31 dicembre 2022 si rinvia al Pro</span><span class=\"ws0\" id=\"cflshid_24809\">-</span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24810\">spetto dei movimenti del patrimonio netto consolidato.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_24819\"><span id=\"cflshid_24820\">La Riserva sovrapprezzo azioni \u00e8 pari a Euro 57.915 ed \u00e8 iscritta al netto dei costi di quotazione sostenuti nell\u2019e</span><span class=\"ws0\" id=\"cflshid_24821\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 wsd0\" id=\"cflshid_24822\">sercizio 2012, imputati a riduzione del Patrimonio Netto in ragione del rapporto tra numero di nuove azioni emesse </div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24823\">e numero di azioni esistenti successivamente all\u2019operazione di IPO in ossequio a quanto disposto dallo IAS 32.</div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_24824\">Si riporta di seguito il dettaglio della voce <span class=\"_ _0\" id=\"cflshid_24825\"></span>Altre riserve di Patrimonio netto al 31 dicembre 2023 comparato con lo </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24826\">stesso dettaglio al 31 dicembre 2022:</div><div class=\"t m0 x3 h14 y4ab fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24827\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24828\"></span>o)</div><div class=\"t m0 x1e h11 y4ac ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24829\"><span id=\"cflshid_24830\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_24831\">\u00a0</span><span id=\"cflshid_24832\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_24833\">\u00a0</span><span id=\"cflshid_24834\">V<span class=\"_ _0\" id=\"cflshid_24835\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y4ad ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24836\"><span id=\"cflshid_24837\">Riserva legale</span><span class=\"_ _d8\" id=\"cflshid_24838\">\u00a0</span><span id=\"cflshid_24839\">2.720</span><span class=\"_ _c9\" id=\"cflshid_24840\">\u00a0</span><span id=\"cflshid_24841\">2.720</span><span class=\"_ _15\" id=\"cflshid_24842\">\u00a0</span><span id=\"cflshid_24843\">-</span></div><div class=\"t m0 x3 h2 y4ae ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24844\"><span id=\"cflshid_24845\">Riserva straordinaria</span><span class=\"_ _2f\" id=\"cflshid_24846\">\u00a0</span><span id=\"cflshid_24847\">317.676</span><span class=\"_ _cd\" id=\"cflshid_24848\">\u00a0</span><span id=\"cflshid_24849\">265.368</span><span class=\"_ _c7\" id=\"cflshid_24850\">\u00a0</span><span id=\"cflshid_24851\">52.308</span></div><div class=\"t m0 x3 h2 y4af ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24852\"><span id=\"cflshid_24853\">Riserva di rivalutazione</span><span class=\"_ _1e3\" id=\"cflshid_24854\">\u00a0</span><span id=\"cflshid_24855\">3.060</span><span class=\"_ _c9\" id=\"cflshid_24856\">\u00a0</span><span id=\"cflshid_24857\">3.060</span><span class=\"_ _12\" id=\"cflshid_24858\">\u00a0</span><span id=\"cflshid_24859\">-</span></div><div class=\"t m0 x3 h2 y4b0 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24860\"><span id=\"cflshid_24861\">Riserva di cash flow hedge</span><span class=\"_ _1e4\" id=\"cflshid_24862\">\u00a0</span><span class=\"ff1\" id=\"cflshid_24863\"><span id=\"cflshid_24864\">6.567</span><span class=\"_ _c9\" id=\"cflshid_24865\">\u00a0</span><span id=\"cflshid_24866\">7.014</span><span class=\"_ _94\" id=\"cflshid_24867\">\u00a0</span><span id=\"cflshid_24868\">(447)</span></span></div><div class=\"t m0 x3 h2 y4b1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24869\"><span id=\"cflshid_24870\">Riserva prima adozione degli IFRS</span><span class=\"_ _73\" id=\"cflshid_24871\">\u00a0</span><span id=\"cflshid_24872\">(782)</span><span class=\"_ _e3\" id=\"cflshid_24873\">\u00a0</span><span id=\"cflshid_24874\"> (782)</span><span class=\"_ _12\" id=\"cflshid_24875\">\u00a0</span><span id=\"cflshid_24876\">-</span></div><div class=\"t m0 x3 h2 y4b2 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24877\"><span id=\"cflshid_24878\">Riserva effetti IAS19</span><span class=\"_ _39\" id=\"cflshid_24879\">\u00a0</span><span class=\"ff1\" id=\"cflshid_24880\"><span id=\"cflshid_24881\">(972)</span><span class=\"_ _e3\" id=\"cflshid_24882\">\u00a0</span><span id=\"cflshid_24883\"> (632)</span><span class=\"_ _1a6\" id=\"cflshid_24884\">\u00a0</span><span id=\"cflshid_24885\">(340)</span></span></div><div class=\"t m0 x3 h2 y4b3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24886\"><span id=\"cflshid_24887\">Riserva di traduzione</span><span class=\"_ _36\" id=\"cflshid_24888\">\u00a0</span><span id=\"cflshid_24889\">(4.865)</span><span class=\"_ _c9\" id=\"cflshid_24890\">\u00a0</span><span id=\"cflshid_24891\">2.339</span><span class=\"_ _c4\" id=\"cflshid_24892\">\u00a0</span><span id=\"cflshid_24893\">(7.204)</span></div><div class=\"t m0 x3 h2 y4b4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24894\"><span id=\"cflshid_24895\">Riserva stock grant</span><span class=\"_ _1e5\" id=\"cflshid_24896\">\u00a0</span><span id=\"cflshid_24897\">9.232</span><span class=\"_ _20\" id=\"cflshid_24898\">\u00a0</span><span id=\"cflshid_24899\"> 5.523</span><span class=\"_ _c9\" id=\"cflshid_24900\">\u00a0</span><span id=\"cflshid_24901\">3.709</span></div><div class=\"t m0 x3 h2 y4b5 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24902\"><span id=\"cflshid_24903\">Utili/(Perdite) cumulate consolidate</span><span class=\"_ _19e\" id=\"cflshid_24904\">\u00a0</span><span id=\"cflshid_24905\">(76.977)</span><span class=\"_ _1e6\" id=\"cflshid_24906\">\u00a0</span><span id=\"cflshid_24907\"> (54.181)</span><span class=\"_ _128\" id=\"cflshid_24908\">\u00a0</span><span id=\"cflshid_24909\">(22.796)</span></div><div class=\"t m0 x3 h5 y4b6 ff3 fs1 fc0 sc0 ls0 ws63\" id=\"cflshid_24910\"><span id=\"cflshid_24911\">T<span class=\"_ _2\" id=\"cflshid_24912\"></span>otale Altre <span class=\"_ _a\" id=\"cflshid_24913\"></span>riserve</span><span class=\"_ _36\" id=\"cflshid_24914\">\u00a0</span><span class=\"ws0\" id=\"cflshid_24915\"><span id=\"cflshid_24916\">255.659</span><span class=\"_ _cd\" id=\"cflshid_24917\">\u00a0</span><span id=\"cflshid_24918\">230.429</span><span class=\"_ _c7\" id=\"cflshid_24919\">\u00a0</span><span id=\"cflshid_24920\">25.230</span></span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_24921\">La <span class=\"_ _0\" id=\"cflshid_24922\"></span>variazione <span class=\"_ _0\" id=\"cflshid_24923\"></span>della <span class=\"_ _0\" id=\"cflshid_24924\"></span>\u201cRiserva <span class=\"_ _3\" id=\"cflshid_24925\"></span>straordinaria\u201d, <span class=\"_ _0\" id=\"cflshid_24926\"></span>pari <span class=\"_ _0\" id=\"cflshid_24927\"></span>a <span class=\"_ _0\" id=\"cflshid_24928\"></span>Euro <span class=\"_ _3\" id=\"cflshid_24929\"></span>52.308 <span class=\"_ _0\" id=\"cflshid_24930\"></span>migliaia <span class=\"_ _0\" id=\"cflshid_24931\"></span>\u00e8 <span class=\"_ _0\" id=\"cflshid_24932\"></span>attribuibile <span class=\"_ _3\" id=\"cflshid_24933\"></span>principalmente <span class=\"_ _0\" id=\"cflshid_24934\"></span>alla <span class=\"_ _0\" id=\"cflshid_24935\"></span>destinazione<span class=\"_ _a\" id=\"cflshid_24936\"></span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 lsc wsa8\" id=\"cflshid_24937\">dell\u2019utile di esercizio, come deliberato dall\u2019Assemblea degli <span class=\"_ _0\" id=\"cflshid_24938\"></span>Azionisti in data 27 aprile 2023, oltre che al controvalore </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 lsc wsca\" id=\"cflshid_24939\"><span id=\"cflshid_24940\">delle azioni proprie acquistate nel corso dell\u2019esercizio dalla Capogruppo ed assegnate gratuitamente, nella loro tota</span><span class=\"ls0 ws0\" id=\"cflshid_24941\">-</span></div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 lsc wsb4\" id=\"cflshid_24942\">lit\u00e0, ad amministratori esecutivi e dipendenti della Societ\u00e0 e delle sue controllate, in esecuzione del Piano di Stock </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_24943\">Grant <span class=\"_ _a\" id=\"cflshid_24944\"></span>2022-2024. <span class=\"_ _c\" id=\"cflshid_24945\"></span>Per <span class=\"_ _c\" id=\"cflshid_24946\"></span>maggiori <span class=\"_ _a\" id=\"cflshid_24947\"></span>dettagli <span class=\"_ _c\" id=\"cflshid_24948\"></span>in <span class=\"_ _a\" id=\"cflshid_24949\"></span>merito <span class=\"_ _c\" id=\"cflshid_24950\"></span>si <span class=\"_ _c\" id=\"cflshid_24951\"></span>rimanda <span class=\"_ _a\" id=\"cflshid_24952\"></span>al <span class=\"_ _c\" id=\"cflshid_24953\"></span>paragrafo <span class=\"_ _c\" id=\"cflshid_24954\"></span>\u201cFatti <span class=\"_ _a\" id=\"cflshid_24955\"></span>di <span class=\"_ _c\" id=\"cflshid_24956\"></span>rilievo <span class=\"_ _c\" id=\"cflshid_24957\"></span>intervenuti <span class=\"_ _a\" id=\"cflshid_24958\"></span>nel <span class=\"_ _c\" id=\"cflshid_24959\"></span>corso <span class=\"_ _c\" id=\"cflshid_24960\"></span>del </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_24961\">2023\u201d della Relazione <span class=\"_ _3\" id=\"cflshid_24962\"></span>del Consiglio di <span class=\"_ _2\" id=\"cflshid_24963\"></span>Amministrazione sull\u2019andamento della gestione <span class=\"_ _3\" id=\"cflshid_24964\"></span>al 31 dicembre 2023.</div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24965\">Si segnala che la <span class=\"_ _a\" id=\"cflshid_24966\"></span>variazione della \u201cRiserva di cash <span class=\"_ _a\" id=\"cflshid_24967\"></span>flow hedge\u201d, pari ad Euro <span class=\"_ _a\" id=\"cflshid_24968\"></span>447 migliaia riflette quanto indicato </div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24969\">nel prospetto del Conto economico complessivo consolidato. </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24970\">La voce <span class=\"_ _a\" id=\"cflshid_24971\"></span>\u201cRiserva <span class=\"_ _a\" id=\"cflshid_24972\"></span>di traduzione\u201d <span class=\"_ _a\" id=\"cflshid_24973\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_24974\"></span>rappresentativa delle <span class=\"_ _a\" id=\"cflshid_24975\"></span>differenze cambio <span class=\"_ _a\" id=\"cflshid_24976\"></span>derivanti <span class=\"_ _a\" id=\"cflshid_24977\"></span>dalla conversione <span class=\"_ _a\" id=\"cflshid_24978\"></span>dei <span class=\"_ _a\" id=\"cflshid_24979\"></span>bilanci </div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24980\">esteri <span class=\"_ _0\" id=\"cflshid_24981\"></span>espressi <span class=\"_ _3\" id=\"cflshid_24982\"></span>in <span class=\"_ _0\" id=\"cflshid_24983\"></span>valuta <span class=\"_ _3\" id=\"cflshid_24984\"></span>diversa <span class=\"_ _0\" id=\"cflshid_24985\"></span>dall\u2019Euro, nonch\u00e9 <span class=\"_ _0\" id=\"cflshid_24986\"></span>dalle <span class=\"_ _0\" id=\"cflshid_24987\"></span>differenze <span class=\"_ _0\" id=\"cflshid_24988\"></span>cambio <span class=\"_ _3\" id=\"cflshid_24989\"></span>generate <span class=\"_ _0\" id=\"cflshid_24990\"></span>da finanziamenti <span class=\"_ _0\" id=\"cflshid_24991\"></span>intercompany<span class=\"_ _2\" id=\"cflshid_24992\"></span>, </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24993\"><span id=\"cflshid_24994\">il <span class=\"_ _a\" id=\"cflshid_24995\"></span>cui regolamento <span class=\"_ _a\" id=\"cflshid_24996\"></span>non <span class=\"_ _a\" id=\"cflshid_24997\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_24998\"></span>pianificato <span class=\"_ _a\" id=\"cflshid_24999\"></span>n\u00e9 <span class=\"_ _a\" id=\"cflshid_25000\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_25001\"></span>probabile <span class=\"_ _a\" id=\"cflshid_25002\"></span>che <span class=\"_ _a\" id=\"cflshid_25003\"></span>si verifichi <span class=\"_ _a\" id=\"cflshid_25004\"></span>nel <span class=\"_ _a\" id=\"cflshid_25005\"></span>prevedibile <span class=\"_ _a\" id=\"cflshid_25006\"></span>futuro <span class=\"_ _a\" id=\"cflshid_25007\"></span>e, <span class=\"_ _a\" id=\"cflshid_25008\"></span>in <span class=\"_ _a\" id=\"cflshid_25009\"></span>quanto <span class=\"_ _a\" id=\"cflshid_25010\"></span>tale, <span class=\"_ _a\" id=\"cflshid_25011\"></span>classi</span><span class=\"ff1\" id=\"cflshid_25012\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25013\">ficato <span class=\"_ _a\" id=\"cflshid_25014\"></span>e <span class=\"_ _a\" id=\"cflshid_25015\"></span>contabilizzato <span class=\"_ _a\" id=\"cflshid_25016\"></span>inizialmente <span class=\"_ _a\" id=\"cflshid_25017\"></span>in <span class=\"_ _c\" id=\"cflshid_25018\"></span>una <span class=\"_ _a\" id=\"cflshid_25019\"></span>componente <span class=\"_ _a\" id=\"cflshid_25020\"></span>del <span class=\"_ _a\" id=\"cflshid_25021\"></span>Patrimonio <span class=\"_ _a\" id=\"cflshid_25022\"></span>Netto <span class=\"_ _c\" id=\"cflshid_25023\"></span>secondo <span class=\"_ _a\" id=\"cflshid_25024\"></span>le <span class=\"_ _a\" id=\"cflshid_25025\"></span>previsioni <span class=\"_ _a\" id=\"cflshid_25026\"></span>dello <span class=\"_ _a\" id=\"cflshid_25027\"></span>IAS <span class=\"_ _c\" id=\"cflshid_25028\"></span>21, </div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25029\">par<span class=\"_ _0\" id=\"cflshid_25030\"></span>.15 \u201cInvestimento netto in una gestione estera\u201d.</div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25031\">Con riferimento <span class=\"_ _a\" id=\"cflshid_25032\"></span>alla \u201cRiserva <span class=\"_ _a\" id=\"cflshid_25033\"></span>stock grant\u201d <span class=\"_ _a\" id=\"cflshid_25034\"></span>si segnala <span class=\"_ _a\" id=\"cflshid_25035\"></span>che <span class=\"_ _a\" id=\"cflshid_25036\"></span>in data <span class=\"_ _a\" id=\"cflshid_25037\"></span>10 marzo <span class=\"_ _a\" id=\"cflshid_25038\"></span>2022 il <span class=\"_ _a\" id=\"cflshid_25039\"></span>Consiglio di Amministrazione </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25040\">di <span class=\"_ _3\" id=\"cflshid_25041\"></span>Brunello <span class=\"_ _3\" id=\"cflshid_25042\"></span>Cucinelli <span class=\"_ _3\" id=\"cflshid_25043\"></span>S.p.A. <span class=\"_ _3\" id=\"cflshid_25044\"></span>ha <span class=\"_ _3\" id=\"cflshid_25045\"></span>approvato <span class=\"_ _3\" id=\"cflshid_25046\"></span>il <span class=\"_ _3\" id=\"cflshid_25047\"></span>piano <span class=\"_ _3\" id=\"cflshid_25048\"></span>di <span class=\"_ _3\" id=\"cflshid_25049\"></span>stock <span class=\"_ _3\" id=\"cflshid_25050\"></span>grant <span class=\"_ _3\" id=\"cflshid_25051\"></span>2022-2024 <span class=\"_ _3\" id=\"cflshid_25052\"></span>(il <span class=\"_ _3\" id=\"cflshid_25053\"></span>\u201cPiano\u201d), <span class=\"_ _3\" id=\"cflshid_25054\"></span>sottoposto <span class=\"_ _3\" id=\"cflshid_25055\"></span>alla <span class=\"_ _3\" id=\"cflshid_25056\"></span>successiva </div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25057\">approvazione da parte dell\u2019Assemblea ordinaria degli <span class=\"_ _0\" id=\"cflshid_25058\"></span>Azionisti, avvenuta in data 27 aprile 2022. </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_25059\">Il Piano prevede l\u2019attribuzione gratuita di azioni a favore di amministratori esecutivi e dipendenti della Societ\u00e0 e </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25060\">delle sue controllate in caso di raggiungimento di determinati obiettivi di performance. </div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 wsdb\" id=\"cflshid_25061\">La stessa <span class=\"_ _0\" id=\"cflshid_25062\"></span>Assemblea ordinaria degli <span class=\"_ _0\" id=\"cflshid_25063\"></span>Azionisti del 27 aprile 2022 ha deliberato di utilizzare azioni proprie della </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25064\">Capogruppo a servizio del Piano, autorizzandone contestualmente l\u2019acquisto. </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws4b\" id=\"cflshid_25065\"><span id=\"cflshid_25066\">In data 9 gennaio 2023 il Consiglio di <span class=\"_ _0\" id=\"cflshid_25067\"></span>Amministrazione della Capogruppo, in attuazione della delibera assemble</span><span class=\"ws0\" id=\"cflshid_25068\">-</span></div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_25069\">are del 27 aprile 2022 inerente il Piano di Stock Grant 2022-2024, ha conferito mandato a Mediobanca \u2013 Banca di </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 wsc5\" id=\"cflshid_25070\">Credito Finanziario S.p.A. per dare avvio in data 10 gennaio 2023 al programma di acquisto di azioni proprie per </div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws96\" id=\"cflshid_25079\">conto della Capogruppo, in piena indipendenza, nel rispetto della normativa applicabile e del dettato della delibera </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25080\">assembleare.</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wse4\" id=\"cflshid_25081\"><span id=\"cflshid_25082\">Il programma di acquisto di azioni proprie \u00e8 stato eseguito avvalendosi del </span><span class=\"ffd\" id=\"cflshid_25083\">safe harbour</span><span id=\"cflshid_25084\"> ai sensi dell\u2019art. 5 del </span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_25085\">Regolamento (UE) n. 596/2014 e si \u00e8 completato con l\u2019acquisto complessivo di nr<span class=\"_ _0\" id=\"cflshid_25086\"></span>. 47.250 azioni proprie da parte </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25087\">della Capogruppo.</div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws70\" id=\"cflshid_25088\"><span id=\"cflshid_25089\">Alla data del presente Bilancio consolidato tali azioni sono state, nella loro totalit\u00e0, oggetto di assegnazione gratu</span><span class=\"ws0\" id=\"cflshid_25090\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws6a\" id=\"cflshid_25091\">ita in favore di amministratori esecutivi e dipendenti della Societ\u00e0 e delle sue controllate, in esecuzione del Piano </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25092\">di Stock Grant 2022-2024.</div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 wsb3\" id=\"cflshid_25093\">L<span class=\"_ _2\" id=\"cflshid_25094\"></span>\u2019Assemblea degli <span class=\"_ _0\" id=\"cflshid_25095\"></span>Azionisti del 27 aprile 2023 ha revocato, per la parte non eseguita, l\u2019autorizzazione all\u2019acquisto </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_25096\">ed alla disposizione di azioni proprie della Societ\u00e0 concessa con delibera dell\u2019Assemblea in data 27 aprile 2022 e, </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 wsa5\" id=\"cflshid_25097\">contestualmente, ha approvato una nuova autorizzazione all\u2019acquisto e alla disposizione di azioni ordinarie della </div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25098\">Societ\u00e0 al <span class=\"_ _a\" id=\"cflshid_25099\"></span>servizio <span class=\"_ _a\" id=\"cflshid_25100\"></span>del <span class=\"_ _a\" id=\"cflshid_25101\"></span>\u201cPiano <span class=\"_ _a\" id=\"cflshid_25102\"></span>di stock <span class=\"_ _a\" id=\"cflshid_25103\"></span>grant <span class=\"_ _a\" id=\"cflshid_25104\"></span>2022-2024\u201d <span class=\"_ _a\" id=\"cflshid_25105\"></span>secondo i <span class=\"_ _a\" id=\"cflshid_25106\"></span>termini <span class=\"_ _a\" id=\"cflshid_25107\"></span>e <span class=\"_ _a\" id=\"cflshid_25108\"></span>le condizioni <span class=\"_ _a\" id=\"cflshid_25109\"></span>previsti <span class=\"_ _a\" id=\"cflshid_25110\"></span>nella <span class=\"_ _a\" id=\"cflshid_25111\"></span>proposta </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25112\">approvata dal Consiglio di <span class=\"_ _0\" id=\"cflshid_25113\"></span>Amministrazione in data 15 marzo 2023.</div><div class=\"t m0 x3 h6 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25114\"><span id=\"cflshid_25115\">I piani <span class=\"_ _a\" id=\"cflshid_25116\"></span>di stock <span class=\"_ _a\" id=\"cflshid_25117\"></span>grant <span class=\"_ _a\" id=\"cflshid_25118\"></span>\u201cequity settled\u201d, <span class=\"_ _a\" id=\"cflshid_25119\"></span>come previsto <span class=\"_ _a\" id=\"cflshid_25120\"></span>dall\u2019IFRS <span class=\"_ _a\" id=\"cflshid_25121\"></span>2, sono <span class=\"_ _a\" id=\"cflshid_25122\"></span>valutati al <span class=\"_ _a\" id=\"cflshid_25123\"></span></span><span class=\"ffd ws7b\" id=\"cflshid_25124\"><span id=\"cflshid_25125\">fair value</span><span class=\"ff1\" id=\"cflshid_25126\"><span id=\"cflshid_25127\"> rilevato a conto eco</span><span class=\"ws0\" id=\"cflshid_25128\">-</span></span></span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25129\">nomico tra <span class=\"_ _0\" id=\"cflshid_25130\"></span>i costi lungo <span class=\"_ _0\" id=\"cflshid_25131\"></span>il periodo di <span class=\"_ _0\" id=\"cflshid_25132\"></span>erogazione dei <span class=\"_ _3\" id=\"cflshid_25133\"></span>servizi da <span class=\"_ _3\" id=\"cflshid_25134\"></span>parte dei <span class=\"_ _0\" id=\"cflshid_25135\"></span>beneficiari e in <span class=\"_ _0\" id=\"cflshid_25136\"></span>contropartita \u00e8 <span class=\"_ _3\" id=\"cflshid_25137\"></span>rilevata una </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 wsa6\" id=\"cflshid_25138\"><span id=\"cflshid_25139\">riserva di patrimonio netto. La determinazione del </span><span class=\"ffd\" id=\"cflshid_25140\"><span id=\"cflshid_25141\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_25142\">\u00a0<span class=\"_ _0\" id=\"cflshid_25143\"></span>degli stock <span class=\"_ _0\" id=\"cflshid_25144\"></span>grant \u00e8 <span class=\"_ _0\" id=\"cflshid_25145\"></span>effettuata <span class=\"_ _3\" id=\"cflshid_25146\"></span>alla <span class=\"_ _3\" id=\"cflshid_25147\"></span>data <span class=\"_ _3\" id=\"cflshid_25148\"></span>di <span class=\"_ _3\" id=\"cflshid_25149\"></span>assegnazione </span></span></div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25150\">degli stessi, riflettendo le condizioni di mercato esistenti alla data in questione. </div><div class=\"t m0 x3 h9 y59 ff1 fs4 fc0 sc0 ls0 ws49\" id=\"cflshid_25151\"><span id=\"cflshid_25152\">Per informazioni sui documenti informativi relativi al Piano, si rinvia al sito internet della Societ\u00e0 </span><span class=\"ff3 ws0\" id=\"cflshid_25153\">www<span class=\"_ _0\" id=\"cflshid_25154\"></span>.brunello-</span></div><div class=\"t m0 x3 h9 y5a ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25155\"><span id=\"cflshid_25156\">cucinelli.it </span><span class=\"ff6\" id=\"cflshid_25157\"><span id=\"cflshid_25158\">nella sezione \u201c</span><span class=\"ffd\" id=\"cflshid_25159\">Governance</span><span id=\"cflshid_25160\">\u201d.</span></span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_25161\">Il Patrimonio Netto di T<span class=\"_ _2\" id=\"cflshid_25162\"></span>erzi al 31 dicembre 2023 \u00e8 pari ad Euro 1<span class=\"_ _3\" id=\"cflshid_25163\"></span>1.822 migliaia rispetto agli Euro 10.433 migliaia </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25164\">del passato esercizio ed \u00e8 rappresentativo delle interessenze di terzi nelle societ\u00e0 controllate dal Gruppo.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24753": {
   "value": "<div class=\"t m0 x3 h9 y65 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24797\"><span id=\"cflshid_24798\">Nota 14. </span><span class=\"_ _25\" id=\"cflshid_24799\">\u00a0</span><span id=\"cflshid_24800\">Capitale e riserve</span></div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 wsb1\" id=\"cflshid_24801\">Il Capitale Sociale al 31 dicembre 2023 ammonta ad Euro 13.600 migliaia, interamente versati, ed \u00e8 costituito da </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24802\">n. 68.000.000 di azioni ordinarie. </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws5c\" id=\"cflshid_24803\"><span id=\"cflshid_24804\">Il Patrimonio netto al 31 dicembre 2023 \u00e8 pari a Euro 453.613 migliaia, in aumento di Euro 60.637 migliaia rispet</span><span class=\"ws0\" id=\"cflshid_24805\">-</span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24806\">to al 31 dicembre 2022. </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_24807\"><span id=\"cflshid_24808\">Per un dettaglio dei movimenti del Patrimonio netto al 31 dicembre 2023 ed al 31 dicembre 2022 si rinvia al Pro</span><span class=\"ws0\" id=\"cflshid_24809\">-</span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24810\">spetto dei movimenti del patrimonio netto consolidato.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_24819\"><span id=\"cflshid_24820\">La Riserva sovrapprezzo azioni \u00e8 pari a Euro 57.915 ed \u00e8 iscritta al netto dei costi di quotazione sostenuti nell\u2019e</span><span class=\"ws0\" id=\"cflshid_24821\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 wsd0\" id=\"cflshid_24822\">sercizio 2012, imputati a riduzione del Patrimonio Netto in ragione del rapporto tra numero di nuove azioni emesse </div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24823\">e numero di azioni esistenti successivamente all\u2019operazione di IPO in ossequio a quanto disposto dallo IAS 32.</div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_24824\">Si riporta di seguito il dettaglio della voce <span class=\"_ _0\" id=\"cflshid_24825\"></span>Altre riserve di Patrimonio netto al 31 dicembre 2023 comparato con lo </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24826\">stesso dettaglio al 31 dicembre 2022:</div><div class=\"t m0 x3 h14 y4ab fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24827\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24828\"></span>o)</div><div class=\"t m0 x1e h11 y4ac ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24829\"><span id=\"cflshid_24830\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_24831\">\u00a0</span><span id=\"cflshid_24832\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_24833\">\u00a0</span><span id=\"cflshid_24834\">V<span class=\"_ _0\" id=\"cflshid_24835\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y4ad ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24836\"><span id=\"cflshid_24837\">Riserva legale</span><span class=\"_ _d8\" id=\"cflshid_24838\">\u00a0</span><span id=\"cflshid_24839\">2.720</span><span class=\"_ _c9\" id=\"cflshid_24840\">\u00a0</span><span id=\"cflshid_24841\">2.720</span><span class=\"_ _15\" id=\"cflshid_24842\">\u00a0</span><span id=\"cflshid_24843\">-</span></div><div class=\"t m0 x3 h2 y4ae ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24844\"><span id=\"cflshid_24845\">Riserva straordinaria</span><span class=\"_ _2f\" id=\"cflshid_24846\">\u00a0</span><span id=\"cflshid_24847\">317.676</span><span class=\"_ _cd\" id=\"cflshid_24848\">\u00a0</span><span id=\"cflshid_24849\">265.368</span><span class=\"_ _c7\" id=\"cflshid_24850\">\u00a0</span><span id=\"cflshid_24851\">52.308</span></div><div class=\"t m0 x3 h2 y4af ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24852\"><span id=\"cflshid_24853\">Riserva di rivalutazione</span><span class=\"_ _1e3\" id=\"cflshid_24854\">\u00a0</span><span id=\"cflshid_24855\">3.060</span><span class=\"_ _c9\" id=\"cflshid_24856\">\u00a0</span><span id=\"cflshid_24857\">3.060</span><span class=\"_ _12\" id=\"cflshid_24858\">\u00a0</span><span id=\"cflshid_24859\">-</span></div><div class=\"t m0 x3 h2 y4b0 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24860\"><span id=\"cflshid_24861\">Riserva di cash flow hedge</span><span class=\"_ _1e4\" id=\"cflshid_24862\">\u00a0</span><span class=\"ff1\" id=\"cflshid_24863\"><span id=\"cflshid_24864\">6.567</span><span class=\"_ _c9\" id=\"cflshid_24865\">\u00a0</span><span id=\"cflshid_24866\">7.014</span><span class=\"_ _94\" id=\"cflshid_24867\">\u00a0</span><span id=\"cflshid_24868\">(447)</span></span></div><div class=\"t m0 x3 h2 y4b1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24869\"><span id=\"cflshid_24870\">Riserva prima adozione degli IFRS</span><span class=\"_ _73\" id=\"cflshid_24871\">\u00a0</span><span id=\"cflshid_24872\">(782)</span><span class=\"_ _e3\" id=\"cflshid_24873\">\u00a0</span><span id=\"cflshid_24874\"> (782)</span><span class=\"_ _12\" id=\"cflshid_24875\">\u00a0</span><span id=\"cflshid_24876\">-</span></div><div class=\"t m0 x3 h2 y4b2 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24877\"><span id=\"cflshid_24878\">Riserva effetti IAS19</span><span class=\"_ _39\" id=\"cflshid_24879\">\u00a0</span><span class=\"ff1\" id=\"cflshid_24880\"><span id=\"cflshid_24881\">(972)</span><span class=\"_ _e3\" id=\"cflshid_24882\">\u00a0</span><span id=\"cflshid_24883\"> (632)</span><span class=\"_ _1a6\" id=\"cflshid_24884\">\u00a0</span><span id=\"cflshid_24885\">(340)</span></span></div><div class=\"t m0 x3 h2 y4b3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24886\"><span id=\"cflshid_24887\">Riserva di traduzione</span><span class=\"_ _36\" id=\"cflshid_24888\">\u00a0</span><span id=\"cflshid_24889\">(4.865)</span><span class=\"_ _c9\" id=\"cflshid_24890\">\u00a0</span><span id=\"cflshid_24891\">2.339</span><span class=\"_ _c4\" id=\"cflshid_24892\">\u00a0</span><span id=\"cflshid_24893\">(7.204)</span></div><div class=\"t m0 x3 h2 y4b4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24894\"><span id=\"cflshid_24895\">Riserva stock grant</span><span class=\"_ _1e5\" id=\"cflshid_24896\">\u00a0</span><span id=\"cflshid_24897\">9.232</span><span class=\"_ _20\" id=\"cflshid_24898\">\u00a0</span><span id=\"cflshid_24899\"> 5.523</span><span class=\"_ _c9\" id=\"cflshid_24900\">\u00a0</span><span id=\"cflshid_24901\">3.709</span></div><div class=\"t m0 x3 h2 y4b5 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24902\"><span id=\"cflshid_24903\">Utili/(Perdite) cumulate consolidate</span><span class=\"_ _19e\" id=\"cflshid_24904\">\u00a0</span><span id=\"cflshid_24905\">(76.977)</span><span class=\"_ _1e6\" id=\"cflshid_24906\">\u00a0</span><span id=\"cflshid_24907\"> (54.181)</span><span class=\"_ _128\" id=\"cflshid_24908\">\u00a0</span><span id=\"cflshid_24909\">(22.796)</span></div><div class=\"t m0 x3 h5 y4b6 ff3 fs1 fc0 sc0 ls0 ws63\" id=\"cflshid_24910\"><span id=\"cflshid_24911\">T<span class=\"_ _2\" id=\"cflshid_24912\"></span>otale Altre <span class=\"_ _a\" id=\"cflshid_24913\"></span>riserve</span><span class=\"_ _36\" id=\"cflshid_24914\">\u00a0</span><span class=\"ws0\" id=\"cflshid_24915\"><span id=\"cflshid_24916\">255.659</span><span class=\"_ _cd\" id=\"cflshid_24917\">\u00a0</span><span id=\"cflshid_24918\">230.429</span><span class=\"_ _c7\" id=\"cflshid_24919\">\u00a0</span><span id=\"cflshid_24920\">25.230</span></span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_24921\">La <span class=\"_ _0\" id=\"cflshid_24922\"></span>variazione <span class=\"_ _0\" id=\"cflshid_24923\"></span>della <span class=\"_ _0\" id=\"cflshid_24924\"></span>\u201cRiserva <span class=\"_ _3\" id=\"cflshid_24925\"></span>straordinaria\u201d, <span class=\"_ _0\" id=\"cflshid_24926\"></span>pari <span class=\"_ _0\" id=\"cflshid_24927\"></span>a <span class=\"_ _0\" id=\"cflshid_24928\"></span>Euro <span class=\"_ _3\" id=\"cflshid_24929\"></span>52.308 <span class=\"_ _0\" id=\"cflshid_24930\"></span>migliaia <span class=\"_ _0\" id=\"cflshid_24931\"></span>\u00e8 <span class=\"_ _0\" id=\"cflshid_24932\"></span>attribuibile <span class=\"_ _3\" id=\"cflshid_24933\"></span>principalmente <span class=\"_ _0\" id=\"cflshid_24934\"></span>alla <span class=\"_ _0\" id=\"cflshid_24935\"></span>destinazione<span class=\"_ _a\" id=\"cflshid_24936\"></span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 lsc wsa8\" id=\"cflshid_24937\">dell\u2019utile di esercizio, come deliberato dall\u2019Assemblea degli <span class=\"_ _0\" id=\"cflshid_24938\"></span>Azionisti in data 27 aprile 2023, oltre che al controvalore </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 lsc wsca\" id=\"cflshid_24939\"><span id=\"cflshid_24940\">delle azioni proprie acquistate nel corso dell\u2019esercizio dalla Capogruppo ed assegnate gratuitamente, nella loro tota</span><span class=\"ls0 ws0\" id=\"cflshid_24941\">-</span></div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 lsc wsb4\" id=\"cflshid_24942\">lit\u00e0, ad amministratori esecutivi e dipendenti della Societ\u00e0 e delle sue controllate, in esecuzione del Piano di Stock </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_24943\">Grant <span class=\"_ _a\" id=\"cflshid_24944\"></span>2022-2024. <span class=\"_ _c\" id=\"cflshid_24945\"></span>Per <span class=\"_ _c\" id=\"cflshid_24946\"></span>maggiori <span class=\"_ _a\" id=\"cflshid_24947\"></span>dettagli <span class=\"_ _c\" id=\"cflshid_24948\"></span>in <span class=\"_ _a\" id=\"cflshid_24949\"></span>merito <span class=\"_ _c\" id=\"cflshid_24950\"></span>si <span class=\"_ _c\" id=\"cflshid_24951\"></span>rimanda <span class=\"_ _a\" id=\"cflshid_24952\"></span>al <span class=\"_ _c\" id=\"cflshid_24953\"></span>paragrafo <span class=\"_ _c\" id=\"cflshid_24954\"></span>\u201cFatti <span class=\"_ _a\" id=\"cflshid_24955\"></span>di <span class=\"_ _c\" id=\"cflshid_24956\"></span>rilievo <span class=\"_ _c\" id=\"cflshid_24957\"></span>intervenuti <span class=\"_ _a\" id=\"cflshid_24958\"></span>nel <span class=\"_ _c\" id=\"cflshid_24959\"></span>corso <span class=\"_ _c\" id=\"cflshid_24960\"></span>del </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_24961\">2023\u201d della Relazione <span class=\"_ _3\" id=\"cflshid_24962\"></span>del Consiglio di <span class=\"_ _2\" id=\"cflshid_24963\"></span>Amministrazione sull\u2019andamento della gestione <span class=\"_ _3\" id=\"cflshid_24964\"></span>al 31 dicembre 2023.</div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24965\">Si segnala che la <span class=\"_ _a\" id=\"cflshid_24966\"></span>variazione della \u201cRiserva di cash <span class=\"_ _a\" id=\"cflshid_24967\"></span>flow hedge\u201d, pari ad Euro <span class=\"_ _a\" id=\"cflshid_24968\"></span>447 migliaia riflette quanto indicato </div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24969\">nel prospetto del Conto economico complessivo consolidato. </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24970\">La voce <span class=\"_ _a\" id=\"cflshid_24971\"></span>\u201cRiserva <span class=\"_ _a\" id=\"cflshid_24972\"></span>di traduzione\u201d <span class=\"_ _a\" id=\"cflshid_24973\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_24974\"></span>rappresentativa delle <span class=\"_ _a\" id=\"cflshid_24975\"></span>differenze cambio <span class=\"_ _a\" id=\"cflshid_24976\"></span>derivanti <span class=\"_ _a\" id=\"cflshid_24977\"></span>dalla conversione <span class=\"_ _a\" id=\"cflshid_24978\"></span>dei <span class=\"_ _a\" id=\"cflshid_24979\"></span>bilanci </div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24980\">esteri <span class=\"_ _0\" id=\"cflshid_24981\"></span>espressi <span class=\"_ _3\" id=\"cflshid_24982\"></span>in <span class=\"_ _0\" id=\"cflshid_24983\"></span>valuta <span class=\"_ _3\" id=\"cflshid_24984\"></span>diversa <span class=\"_ _0\" id=\"cflshid_24985\"></span>dall\u2019Euro, nonch\u00e9 <span class=\"_ _0\" id=\"cflshid_24986\"></span>dalle <span class=\"_ _0\" id=\"cflshid_24987\"></span>differenze <span class=\"_ _0\" id=\"cflshid_24988\"></span>cambio <span class=\"_ _3\" id=\"cflshid_24989\"></span>generate <span class=\"_ _0\" id=\"cflshid_24990\"></span>da finanziamenti <span class=\"_ _0\" id=\"cflshid_24991\"></span>intercompany<span class=\"_ _2\" id=\"cflshid_24992\"></span>, </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24993\"><span id=\"cflshid_24994\">il <span class=\"_ _a\" id=\"cflshid_24995\"></span>cui regolamento <span class=\"_ _a\" id=\"cflshid_24996\"></span>non <span class=\"_ _a\" id=\"cflshid_24997\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_24998\"></span>pianificato <span class=\"_ _a\" id=\"cflshid_24999\"></span>n\u00e9 <span class=\"_ _a\" id=\"cflshid_25000\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_25001\"></span>probabile <span class=\"_ _a\" id=\"cflshid_25002\"></span>che <span class=\"_ _a\" id=\"cflshid_25003\"></span>si verifichi <span class=\"_ _a\" id=\"cflshid_25004\"></span>nel <span class=\"_ _a\" id=\"cflshid_25005\"></span>prevedibile <span class=\"_ _a\" id=\"cflshid_25006\"></span>futuro <span class=\"_ _a\" id=\"cflshid_25007\"></span>e, <span class=\"_ _a\" id=\"cflshid_25008\"></span>in <span class=\"_ _a\" id=\"cflshid_25009\"></span>quanto <span class=\"_ _a\" id=\"cflshid_25010\"></span>tale, <span class=\"_ _a\" id=\"cflshid_25011\"></span>classi</span><span class=\"ff1\" id=\"cflshid_25012\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25013\">ficato <span class=\"_ _a\" id=\"cflshid_25014\"></span>e <span class=\"_ _a\" id=\"cflshid_25015\"></span>contabilizzato <span class=\"_ _a\" id=\"cflshid_25016\"></span>inizialmente <span class=\"_ _a\" id=\"cflshid_25017\"></span>in <span class=\"_ _c\" id=\"cflshid_25018\"></span>una <span class=\"_ _a\" id=\"cflshid_25019\"></span>componente <span class=\"_ _a\" id=\"cflshid_25020\"></span>del <span class=\"_ _a\" id=\"cflshid_25021\"></span>Patrimonio <span class=\"_ _a\" id=\"cflshid_25022\"></span>Netto <span class=\"_ _c\" id=\"cflshid_25023\"></span>secondo <span class=\"_ _a\" id=\"cflshid_25024\"></span>le <span class=\"_ _a\" id=\"cflshid_25025\"></span>previsioni <span class=\"_ _a\" id=\"cflshid_25026\"></span>dello <span class=\"_ _a\" id=\"cflshid_25027\"></span>IAS <span class=\"_ _c\" id=\"cflshid_25028\"></span>21, </div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25029\">par<span class=\"_ _0\" id=\"cflshid_25030\"></span>.15 \u201cInvestimento netto in una gestione estera\u201d.</div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25031\">Con riferimento <span class=\"_ _a\" id=\"cflshid_25032\"></span>alla \u201cRiserva <span class=\"_ _a\" id=\"cflshid_25033\"></span>stock grant\u201d <span class=\"_ _a\" id=\"cflshid_25034\"></span>si segnala <span class=\"_ _a\" id=\"cflshid_25035\"></span>che <span class=\"_ _a\" id=\"cflshid_25036\"></span>in data <span class=\"_ _a\" id=\"cflshid_25037\"></span>10 marzo <span class=\"_ _a\" id=\"cflshid_25038\"></span>2022 il <span class=\"_ _a\" id=\"cflshid_25039\"></span>Consiglio di Amministrazione </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25040\">di <span class=\"_ _3\" id=\"cflshid_25041\"></span>Brunello <span class=\"_ _3\" id=\"cflshid_25042\"></span>Cucinelli <span class=\"_ _3\" id=\"cflshid_25043\"></span>S.p.A. <span class=\"_ _3\" id=\"cflshid_25044\"></span>ha <span class=\"_ _3\" id=\"cflshid_25045\"></span>approvato <span class=\"_ _3\" id=\"cflshid_25046\"></span>il <span class=\"_ _3\" id=\"cflshid_25047\"></span>piano <span class=\"_ _3\" id=\"cflshid_25048\"></span>di <span class=\"_ _3\" id=\"cflshid_25049\"></span>stock <span class=\"_ _3\" id=\"cflshid_25050\"></span>grant <span class=\"_ _3\" id=\"cflshid_25051\"></span>2022-2024 <span class=\"_ _3\" id=\"cflshid_25052\"></span>(il <span class=\"_ _3\" id=\"cflshid_25053\"></span>\u201cPiano\u201d), <span class=\"_ _3\" id=\"cflshid_25054\"></span>sottoposto <span class=\"_ _3\" id=\"cflshid_25055\"></span>alla <span class=\"_ _3\" id=\"cflshid_25056\"></span>successiva </div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25057\">approvazione da parte dell\u2019Assemblea ordinaria degli <span class=\"_ _0\" id=\"cflshid_25058\"></span>Azionisti, avvenuta in data 27 aprile 2022. </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_25059\">Il Piano prevede l\u2019attribuzione gratuita di azioni a favore di amministratori esecutivi e dipendenti della Societ\u00e0 e </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25060\">delle sue controllate in caso di raggiungimento di determinati obiettivi di performance. </div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 wsdb\" id=\"cflshid_25061\">La stessa <span class=\"_ _0\" id=\"cflshid_25062\"></span>Assemblea ordinaria degli <span class=\"_ _0\" id=\"cflshid_25063\"></span>Azionisti del 27 aprile 2022 ha deliberato di utilizzare azioni proprie della </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25064\">Capogruppo a servizio del Piano, autorizzandone contestualmente l\u2019acquisto. </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws4b\" id=\"cflshid_25065\"><span id=\"cflshid_25066\">In data 9 gennaio 2023 il Consiglio di <span class=\"_ _0\" id=\"cflshid_25067\"></span>Amministrazione della Capogruppo, in attuazione della delibera assemble</span><span class=\"ws0\" id=\"cflshid_25068\">-</span></div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_25069\">are del 27 aprile 2022 inerente il Piano di Stock Grant 2022-2024, ha conferito mandato a Mediobanca \u2013 Banca di </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 wsc5\" id=\"cflshid_25070\">Credito Finanziario S.p.A. per dare avvio in data 10 gennaio 2023 al programma di acquisto di azioni proprie per </div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws96\" id=\"cflshid_25079\">conto della Capogruppo, in piena indipendenza, nel rispetto della normativa applicabile e del dettato della delibera </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25080\">assembleare.</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wse4\" id=\"cflshid_25081\"><span id=\"cflshid_25082\">Il programma di acquisto di azioni proprie \u00e8 stato eseguito avvalendosi del </span><span class=\"ffd\" id=\"cflshid_25083\">safe harbour</span><span id=\"cflshid_25084\"> ai sensi dell\u2019art. 5 del </span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_25085\">Regolamento (UE) n. 596/2014 e si \u00e8 completato con l\u2019acquisto complessivo di nr<span class=\"_ _0\" id=\"cflshid_25086\"></span>. 47.250 azioni proprie da parte </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25087\">della Capogruppo.</div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws70\" id=\"cflshid_25088\"><span id=\"cflshid_25089\">Alla data del presente Bilancio consolidato tali azioni sono state, nella loro totalit\u00e0, oggetto di assegnazione gratu</span><span class=\"ws0\" id=\"cflshid_25090\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws6a\" id=\"cflshid_25091\">ita in favore di amministratori esecutivi e dipendenti della Societ\u00e0 e delle sue controllate, in esecuzione del Piano </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25092\">di Stock Grant 2022-2024.</div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 wsb3\" id=\"cflshid_25093\">L<span class=\"_ _2\" id=\"cflshid_25094\"></span>\u2019Assemblea degli <span class=\"_ _0\" id=\"cflshid_25095\"></span>Azionisti del 27 aprile 2023 ha revocato, per la parte non eseguita, l\u2019autorizzazione all\u2019acquisto </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_25096\">ed alla disposizione di azioni proprie della Societ\u00e0 concessa con delibera dell\u2019Assemblea in data 27 aprile 2022 e, </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 wsa5\" id=\"cflshid_25097\">contestualmente, ha approvato una nuova autorizzazione all\u2019acquisto e alla disposizione di azioni ordinarie della </div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25098\">Societ\u00e0 al <span class=\"_ _a\" id=\"cflshid_25099\"></span>servizio <span class=\"_ _a\" id=\"cflshid_25100\"></span>del <span class=\"_ _a\" id=\"cflshid_25101\"></span>\u201cPiano <span class=\"_ _a\" id=\"cflshid_25102\"></span>di stock <span class=\"_ _a\" id=\"cflshid_25103\"></span>grant <span class=\"_ _a\" id=\"cflshid_25104\"></span>2022-2024\u201d <span class=\"_ _a\" id=\"cflshid_25105\"></span>secondo i <span class=\"_ _a\" id=\"cflshid_25106\"></span>termini <span class=\"_ _a\" id=\"cflshid_25107\"></span>e <span class=\"_ _a\" id=\"cflshid_25108\"></span>le condizioni <span class=\"_ _a\" id=\"cflshid_25109\"></span>previsti <span class=\"_ _a\" id=\"cflshid_25110\"></span>nella <span class=\"_ _a\" id=\"cflshid_25111\"></span>proposta </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25112\">approvata dal Consiglio di <span class=\"_ _0\" id=\"cflshid_25113\"></span>Amministrazione in data 15 marzo 2023.</div><div class=\"t m0 x3 h6 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25114\"><span id=\"cflshid_25115\">I piani <span class=\"_ _a\" id=\"cflshid_25116\"></span>di stock <span class=\"_ _a\" id=\"cflshid_25117\"></span>grant <span class=\"_ _a\" id=\"cflshid_25118\"></span>\u201cequity settled\u201d, <span class=\"_ _a\" id=\"cflshid_25119\"></span>come previsto <span class=\"_ _a\" id=\"cflshid_25120\"></span>dall\u2019IFRS <span class=\"_ _a\" id=\"cflshid_25121\"></span>2, sono <span class=\"_ _a\" id=\"cflshid_25122\"></span>valutati al <span class=\"_ _a\" id=\"cflshid_25123\"></span></span><span class=\"ffd ws7b\" id=\"cflshid_25124\"><span id=\"cflshid_25125\">fair value</span><span class=\"ff1\" id=\"cflshid_25126\"><span id=\"cflshid_25127\"> rilevato a conto eco</span><span class=\"ws0\" id=\"cflshid_25128\">-</span></span></span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25129\">nomico tra <span class=\"_ _0\" id=\"cflshid_25130\"></span>i costi lungo <span class=\"_ _0\" id=\"cflshid_25131\"></span>il periodo di <span class=\"_ _0\" id=\"cflshid_25132\"></span>erogazione dei <span class=\"_ _3\" id=\"cflshid_25133\"></span>servizi da <span class=\"_ _3\" id=\"cflshid_25134\"></span>parte dei <span class=\"_ _0\" id=\"cflshid_25135\"></span>beneficiari e in <span class=\"_ _0\" id=\"cflshid_25136\"></span>contropartita \u00e8 <span class=\"_ _3\" id=\"cflshid_25137\"></span>rilevata una </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 wsa6\" id=\"cflshid_25138\"><span id=\"cflshid_25139\">riserva di patrimonio netto. La determinazione del </span><span class=\"ffd\" id=\"cflshid_25140\"><span id=\"cflshid_25141\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_25142\">\u00a0<span class=\"_ _0\" id=\"cflshid_25143\"></span>degli stock <span class=\"_ _0\" id=\"cflshid_25144\"></span>grant \u00e8 <span class=\"_ _0\" id=\"cflshid_25145\"></span>effettuata <span class=\"_ _3\" id=\"cflshid_25146\"></span>alla <span class=\"_ _3\" id=\"cflshid_25147\"></span>data <span class=\"_ _3\" id=\"cflshid_25148\"></span>di <span class=\"_ _3\" id=\"cflshid_25149\"></span>assegnazione </span></span></div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25150\">degli stessi, riflettendo le condizioni di mercato esistenti alla data in questione. </div><div class=\"t m0 x3 h9 y59 ff1 fs4 fc0 sc0 ls0 ws49\" id=\"cflshid_25151\"><span id=\"cflshid_25152\">Per informazioni sui documenti informativi relativi al Piano, si rinvia al sito internet della Societ\u00e0 </span><span class=\"ff3 ws0\" id=\"cflshid_25153\">www<span class=\"_ _0\" id=\"cflshid_25154\"></span>.brunello-</span></div><div class=\"t m0 x3 h9 y5a ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25155\"><span id=\"cflshid_25156\">cucinelli.it </span><span class=\"ff6\" id=\"cflshid_25157\"><span id=\"cflshid_25158\">nella sezione \u201c</span><span class=\"ffd\" id=\"cflshid_25159\">Governance</span><span id=\"cflshid_25160\">\u201d.</span></span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_25161\">Il Patrimonio Netto di T<span class=\"_ _2\" id=\"cflshid_25162\"></span>erzi al 31 dicembre 2023 \u00e8 pari ad Euro 1<span class=\"_ _3\" id=\"cflshid_25163\"></span>1.822 migliaia rispetto agli Euro 10.433 migliaia </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25164\">del passato esercizio ed \u00e8 rappresentativo delle interessenze di terzi nelle societ\u00e0 controllate dal Gruppo.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24752": {
   "value": "<div class=\"t m0 x3 h9 y65 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24797\"><span id=\"cflshid_24798\">Nota 14. </span><span class=\"_ _25\" id=\"cflshid_24799\">\u00a0</span><span id=\"cflshid_24800\">Capitale e riserve</span></div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 wsb1\" id=\"cflshid_24801\">Il Capitale Sociale al 31 dicembre 2023 ammonta ad Euro 13.600 migliaia, interamente versati, ed \u00e8 costituito da </div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24802\">n. 68.000.000 di azioni ordinarie. </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws5c\" id=\"cflshid_24803\"><span id=\"cflshid_24804\">Il Patrimonio netto al 31 dicembre 2023 \u00e8 pari a Euro 453.613 migliaia, in aumento di Euro 60.637 migliaia rispet</span><span class=\"ws0\" id=\"cflshid_24805\">-</span></div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24806\">to al 31 dicembre 2022. </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_24807\"><span id=\"cflshid_24808\">Per un dettaglio dei movimenti del Patrimonio netto al 31 dicembre 2023 ed al 31 dicembre 2022 si rinvia al Pro</span><span class=\"ws0\" id=\"cflshid_24809\">-</span></div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24810\">spetto dei movimenti del patrimonio netto consolidato.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_24819\"><span id=\"cflshid_24820\">La Riserva sovrapprezzo azioni \u00e8 pari a Euro 57.915 ed \u00e8 iscritta al netto dei costi di quotazione sostenuti nell\u2019e</span><span class=\"ws0\" id=\"cflshid_24821\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 wsd0\" id=\"cflshid_24822\">sercizio 2012, imputati a riduzione del Patrimonio Netto in ragione del rapporto tra numero di nuove azioni emesse </div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24823\">e numero di azioni esistenti successivamente all\u2019operazione di IPO in ossequio a quanto disposto dallo IAS 32.</div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_24824\">Si riporta di seguito il dettaglio della voce <span class=\"_ _0\" id=\"cflshid_24825\"></span>Altre riserve di Patrimonio netto al 31 dicembre 2023 comparato con lo </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24826\">stesso dettaglio al 31 dicembre 2022:</div><div class=\"t m0 x3 h14 y4ab fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24827\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_24828\"></span>o)</div><div class=\"t m0 x1e h11 y4ac ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_24829\"><span id=\"cflshid_24830\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_24831\">\u00a0</span><span id=\"cflshid_24832\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_24833\">\u00a0</span><span id=\"cflshid_24834\">V<span class=\"_ _0\" id=\"cflshid_24835\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y4ad ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24836\"><span id=\"cflshid_24837\">Riserva legale</span><span class=\"_ _d8\" id=\"cflshid_24838\">\u00a0</span><span id=\"cflshid_24839\">2.720</span><span class=\"_ _c9\" id=\"cflshid_24840\">\u00a0</span><span id=\"cflshid_24841\">2.720</span><span class=\"_ _15\" id=\"cflshid_24842\">\u00a0</span><span id=\"cflshid_24843\">-</span></div><div class=\"t m0 x3 h2 y4ae ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24844\"><span id=\"cflshid_24845\">Riserva straordinaria</span><span class=\"_ _2f\" id=\"cflshid_24846\">\u00a0</span><span id=\"cflshid_24847\">317.676</span><span class=\"_ _cd\" id=\"cflshid_24848\">\u00a0</span><span id=\"cflshid_24849\">265.368</span><span class=\"_ _c7\" id=\"cflshid_24850\">\u00a0</span><span id=\"cflshid_24851\">52.308</span></div><div class=\"t m0 x3 h2 y4af ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24852\"><span id=\"cflshid_24853\">Riserva di rivalutazione</span><span class=\"_ _1e3\" id=\"cflshid_24854\">\u00a0</span><span id=\"cflshid_24855\">3.060</span><span class=\"_ _c9\" id=\"cflshid_24856\">\u00a0</span><span id=\"cflshid_24857\">3.060</span><span class=\"_ _12\" id=\"cflshid_24858\">\u00a0</span><span id=\"cflshid_24859\">-</span></div><div class=\"t m0 x3 h2 y4b0 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24860\"><span id=\"cflshid_24861\">Riserva di cash flow hedge</span><span class=\"_ _1e4\" id=\"cflshid_24862\">\u00a0</span><span class=\"ff1\" id=\"cflshid_24863\"><span id=\"cflshid_24864\">6.567</span><span class=\"_ _c9\" id=\"cflshid_24865\">\u00a0</span><span id=\"cflshid_24866\">7.014</span><span class=\"_ _94\" id=\"cflshid_24867\">\u00a0</span><span id=\"cflshid_24868\">(447)</span></span></div><div class=\"t m0 x3 h2 y4b1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24869\"><span id=\"cflshid_24870\">Riserva prima adozione degli IFRS</span><span class=\"_ _73\" id=\"cflshid_24871\">\u00a0</span><span id=\"cflshid_24872\">(782)</span><span class=\"_ _e3\" id=\"cflshid_24873\">\u00a0</span><span id=\"cflshid_24874\"> (782)</span><span class=\"_ _12\" id=\"cflshid_24875\">\u00a0</span><span id=\"cflshid_24876\">-</span></div><div class=\"t m0 x3 h2 y4b2 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24877\"><span id=\"cflshid_24878\">Riserva effetti IAS19</span><span class=\"_ _39\" id=\"cflshid_24879\">\u00a0</span><span class=\"ff1\" id=\"cflshid_24880\"><span id=\"cflshid_24881\">(972)</span><span class=\"_ _e3\" id=\"cflshid_24882\">\u00a0</span><span id=\"cflshid_24883\"> (632)</span><span class=\"_ _1a6\" id=\"cflshid_24884\">\u00a0</span><span id=\"cflshid_24885\">(340)</span></span></div><div class=\"t m0 x3 h2 y4b3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24886\"><span id=\"cflshid_24887\">Riserva di traduzione</span><span class=\"_ _36\" id=\"cflshid_24888\">\u00a0</span><span id=\"cflshid_24889\">(4.865)</span><span class=\"_ _c9\" id=\"cflshid_24890\">\u00a0</span><span id=\"cflshid_24891\">2.339</span><span class=\"_ _c4\" id=\"cflshid_24892\">\u00a0</span><span id=\"cflshid_24893\">(7.204)</span></div><div class=\"t m0 x3 h2 y4b4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24894\"><span id=\"cflshid_24895\">Riserva stock grant</span><span class=\"_ _1e5\" id=\"cflshid_24896\">\u00a0</span><span id=\"cflshid_24897\">9.232</span><span class=\"_ _20\" id=\"cflshid_24898\">\u00a0</span><span id=\"cflshid_24899\"> 5.523</span><span class=\"_ _c9\" id=\"cflshid_24900\">\u00a0</span><span id=\"cflshid_24901\">3.709</span></div><div class=\"t m0 x3 h2 y4b5 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_24902\"><span id=\"cflshid_24903\">Utili/(Perdite) cumulate consolidate</span><span class=\"_ _19e\" id=\"cflshid_24904\">\u00a0</span><span id=\"cflshid_24905\">(76.977)</span><span class=\"_ _1e6\" id=\"cflshid_24906\">\u00a0</span><span id=\"cflshid_24907\"> (54.181)</span><span class=\"_ _128\" id=\"cflshid_24908\">\u00a0</span><span id=\"cflshid_24909\">(22.796)</span></div><div class=\"t m0 x3 h5 y4b6 ff3 fs1 fc0 sc0 ls0 ws63\" id=\"cflshid_24910\"><span id=\"cflshid_24911\">T<span class=\"_ _2\" id=\"cflshid_24912\"></span>otale Altre <span class=\"_ _a\" id=\"cflshid_24913\"></span>riserve</span><span class=\"_ _36\" id=\"cflshid_24914\">\u00a0</span><span class=\"ws0\" id=\"cflshid_24915\"><span id=\"cflshid_24916\">255.659</span><span class=\"_ _cd\" id=\"cflshid_24917\">\u00a0</span><span id=\"cflshid_24918\">230.429</span><span class=\"_ _c7\" id=\"cflshid_24919\">\u00a0</span><span id=\"cflshid_24920\">25.230</span></span></div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_24921\">La <span class=\"_ _0\" id=\"cflshid_24922\"></span>variazione <span class=\"_ _0\" id=\"cflshid_24923\"></span>della <span class=\"_ _0\" id=\"cflshid_24924\"></span>\u201cRiserva <span class=\"_ _3\" id=\"cflshid_24925\"></span>straordinaria\u201d, <span class=\"_ _0\" id=\"cflshid_24926\"></span>pari <span class=\"_ _0\" id=\"cflshid_24927\"></span>a <span class=\"_ _0\" id=\"cflshid_24928\"></span>Euro <span class=\"_ _3\" id=\"cflshid_24929\"></span>52.308 <span class=\"_ _0\" id=\"cflshid_24930\"></span>migliaia <span class=\"_ _0\" id=\"cflshid_24931\"></span>\u00e8 <span class=\"_ _0\" id=\"cflshid_24932\"></span>attribuibile <span class=\"_ _3\" id=\"cflshid_24933\"></span>principalmente <span class=\"_ _0\" id=\"cflshid_24934\"></span>alla <span class=\"_ _0\" id=\"cflshid_24935\"></span>destinazione<span class=\"_ _a\" id=\"cflshid_24936\"></span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 lsc wsa8\" id=\"cflshid_24937\">dell\u2019utile di esercizio, come deliberato dall\u2019Assemblea degli <span class=\"_ _0\" id=\"cflshid_24938\"></span>Azionisti in data 27 aprile 2023, oltre che al controvalore </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 lsc wsca\" id=\"cflshid_24939\"><span id=\"cflshid_24940\">delle azioni proprie acquistate nel corso dell\u2019esercizio dalla Capogruppo ed assegnate gratuitamente, nella loro tota</span><span class=\"ls0 ws0\" id=\"cflshid_24941\">-</span></div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 lsc wsb4\" id=\"cflshid_24942\">lit\u00e0, ad amministratori esecutivi e dipendenti della Societ\u00e0 e delle sue controllate, in esecuzione del Piano di Stock </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_24943\">Grant <span class=\"_ _a\" id=\"cflshid_24944\"></span>2022-2024. <span class=\"_ _c\" id=\"cflshid_24945\"></span>Per <span class=\"_ _c\" id=\"cflshid_24946\"></span>maggiori <span class=\"_ _a\" id=\"cflshid_24947\"></span>dettagli <span class=\"_ _c\" id=\"cflshid_24948\"></span>in <span class=\"_ _a\" id=\"cflshid_24949\"></span>merito <span class=\"_ _c\" id=\"cflshid_24950\"></span>si <span class=\"_ _c\" id=\"cflshid_24951\"></span>rimanda <span class=\"_ _a\" id=\"cflshid_24952\"></span>al <span class=\"_ _c\" id=\"cflshid_24953\"></span>paragrafo <span class=\"_ _c\" id=\"cflshid_24954\"></span>\u201cFatti <span class=\"_ _a\" id=\"cflshid_24955\"></span>di <span class=\"_ _c\" id=\"cflshid_24956\"></span>rilievo <span class=\"_ _c\" id=\"cflshid_24957\"></span>intervenuti <span class=\"_ _a\" id=\"cflshid_24958\"></span>nel <span class=\"_ _c\" id=\"cflshid_24959\"></span>corso <span class=\"_ _c\" id=\"cflshid_24960\"></span>del </div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_24961\">2023\u201d della Relazione <span class=\"_ _3\" id=\"cflshid_24962\"></span>del Consiglio di <span class=\"_ _2\" id=\"cflshid_24963\"></span>Amministrazione sull\u2019andamento della gestione <span class=\"_ _3\" id=\"cflshid_24964\"></span>al 31 dicembre 2023.</div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24965\">Si segnala che la <span class=\"_ _a\" id=\"cflshid_24966\"></span>variazione della \u201cRiserva di cash <span class=\"_ _a\" id=\"cflshid_24967\"></span>flow hedge\u201d, pari ad Euro <span class=\"_ _a\" id=\"cflshid_24968\"></span>447 migliaia riflette quanto indicato </div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24969\">nel prospetto del Conto economico complessivo consolidato. </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24970\">La voce <span class=\"_ _a\" id=\"cflshid_24971\"></span>\u201cRiserva <span class=\"_ _a\" id=\"cflshid_24972\"></span>di traduzione\u201d <span class=\"_ _a\" id=\"cflshid_24973\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_24974\"></span>rappresentativa delle <span class=\"_ _a\" id=\"cflshid_24975\"></span>differenze cambio <span class=\"_ _a\" id=\"cflshid_24976\"></span>derivanti <span class=\"_ _a\" id=\"cflshid_24977\"></span>dalla conversione <span class=\"_ _a\" id=\"cflshid_24978\"></span>dei <span class=\"_ _a\" id=\"cflshid_24979\"></span>bilanci </div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24980\">esteri <span class=\"_ _0\" id=\"cflshid_24981\"></span>espressi <span class=\"_ _3\" id=\"cflshid_24982\"></span>in <span class=\"_ _0\" id=\"cflshid_24983\"></span>valuta <span class=\"_ _3\" id=\"cflshid_24984\"></span>diversa <span class=\"_ _0\" id=\"cflshid_24985\"></span>dall\u2019Euro, nonch\u00e9 <span class=\"_ _0\" id=\"cflshid_24986\"></span>dalle <span class=\"_ _0\" id=\"cflshid_24987\"></span>differenze <span class=\"_ _0\" id=\"cflshid_24988\"></span>cambio <span class=\"_ _3\" id=\"cflshid_24989\"></span>generate <span class=\"_ _0\" id=\"cflshid_24990\"></span>da finanziamenti <span class=\"_ _0\" id=\"cflshid_24991\"></span>intercompany<span class=\"_ _2\" id=\"cflshid_24992\"></span>, </div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_24993\"><span id=\"cflshid_24994\">il <span class=\"_ _a\" id=\"cflshid_24995\"></span>cui regolamento <span class=\"_ _a\" id=\"cflshid_24996\"></span>non <span class=\"_ _a\" id=\"cflshid_24997\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_24998\"></span>pianificato <span class=\"_ _a\" id=\"cflshid_24999\"></span>n\u00e9 <span class=\"_ _a\" id=\"cflshid_25000\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_25001\"></span>probabile <span class=\"_ _a\" id=\"cflshid_25002\"></span>che <span class=\"_ _a\" id=\"cflshid_25003\"></span>si verifichi <span class=\"_ _a\" id=\"cflshid_25004\"></span>nel <span class=\"_ _a\" id=\"cflshid_25005\"></span>prevedibile <span class=\"_ _a\" id=\"cflshid_25006\"></span>futuro <span class=\"_ _a\" id=\"cflshid_25007\"></span>e, <span class=\"_ _a\" id=\"cflshid_25008\"></span>in <span class=\"_ _a\" id=\"cflshid_25009\"></span>quanto <span class=\"_ _a\" id=\"cflshid_25010\"></span>tale, <span class=\"_ _a\" id=\"cflshid_25011\"></span>classi</span><span class=\"ff1\" id=\"cflshid_25012\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25013\">ficato <span class=\"_ _a\" id=\"cflshid_25014\"></span>e <span class=\"_ _a\" id=\"cflshid_25015\"></span>contabilizzato <span class=\"_ _a\" id=\"cflshid_25016\"></span>inizialmente <span class=\"_ _a\" id=\"cflshid_25017\"></span>in <span class=\"_ _c\" id=\"cflshid_25018\"></span>una <span class=\"_ _a\" id=\"cflshid_25019\"></span>componente <span class=\"_ _a\" id=\"cflshid_25020\"></span>del <span class=\"_ _a\" id=\"cflshid_25021\"></span>Patrimonio <span class=\"_ _a\" id=\"cflshid_25022\"></span>Netto <span class=\"_ _c\" id=\"cflshid_25023\"></span>secondo <span class=\"_ _a\" id=\"cflshid_25024\"></span>le <span class=\"_ _a\" id=\"cflshid_25025\"></span>previsioni <span class=\"_ _a\" id=\"cflshid_25026\"></span>dello <span class=\"_ _a\" id=\"cflshid_25027\"></span>IAS <span class=\"_ _c\" id=\"cflshid_25028\"></span>21, </div><div class=\"t m0 x3 h7 y67 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25029\">par<span class=\"_ _0\" id=\"cflshid_25030\"></span>.15 \u201cInvestimento netto in una gestione estera\u201d.</div><div class=\"t m0 x3 h7 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25031\">Con riferimento <span class=\"_ _a\" id=\"cflshid_25032\"></span>alla \u201cRiserva <span class=\"_ _a\" id=\"cflshid_25033\"></span>stock grant\u201d <span class=\"_ _a\" id=\"cflshid_25034\"></span>si segnala <span class=\"_ _a\" id=\"cflshid_25035\"></span>che <span class=\"_ _a\" id=\"cflshid_25036\"></span>in data <span class=\"_ _a\" id=\"cflshid_25037\"></span>10 marzo <span class=\"_ _a\" id=\"cflshid_25038\"></span>2022 il <span class=\"_ _a\" id=\"cflshid_25039\"></span>Consiglio di Amministrazione </div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25040\">di <span class=\"_ _3\" id=\"cflshid_25041\"></span>Brunello <span class=\"_ _3\" id=\"cflshid_25042\"></span>Cucinelli <span class=\"_ _3\" id=\"cflshid_25043\"></span>S.p.A. <span class=\"_ _3\" id=\"cflshid_25044\"></span>ha <span class=\"_ _3\" id=\"cflshid_25045\"></span>approvato <span class=\"_ _3\" id=\"cflshid_25046\"></span>il <span class=\"_ _3\" id=\"cflshid_25047\"></span>piano <span class=\"_ _3\" id=\"cflshid_25048\"></span>di <span class=\"_ _3\" id=\"cflshid_25049\"></span>stock <span class=\"_ _3\" id=\"cflshid_25050\"></span>grant <span class=\"_ _3\" id=\"cflshid_25051\"></span>2022-2024 <span class=\"_ _3\" id=\"cflshid_25052\"></span>(il <span class=\"_ _3\" id=\"cflshid_25053\"></span>\u201cPiano\u201d), <span class=\"_ _3\" id=\"cflshid_25054\"></span>sottoposto <span class=\"_ _3\" id=\"cflshid_25055\"></span>alla <span class=\"_ _3\" id=\"cflshid_25056\"></span>successiva </div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25057\">approvazione da parte dell\u2019Assemblea ordinaria degli <span class=\"_ _0\" id=\"cflshid_25058\"></span>Azionisti, avvenuta in data 27 aprile 2022. </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws4d\" id=\"cflshid_25059\">Il Piano prevede l\u2019attribuzione gratuita di azioni a favore di amministratori esecutivi e dipendenti della Societ\u00e0 e </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25060\">delle sue controllate in caso di raggiungimento di determinati obiettivi di performance. </div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 wsdb\" id=\"cflshid_25061\">La stessa <span class=\"_ _0\" id=\"cflshid_25062\"></span>Assemblea ordinaria degli <span class=\"_ _0\" id=\"cflshid_25063\"></span>Azionisti del 27 aprile 2022 ha deliberato di utilizzare azioni proprie della </div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25064\">Capogruppo a servizio del Piano, autorizzandone contestualmente l\u2019acquisto. </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws4b\" id=\"cflshid_25065\"><span id=\"cflshid_25066\">In data 9 gennaio 2023 il Consiglio di <span class=\"_ _0\" id=\"cflshid_25067\"></span>Amministrazione della Capogruppo, in attuazione della delibera assemble</span><span class=\"ws0\" id=\"cflshid_25068\">-</span></div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_25069\">are del 27 aprile 2022 inerente il Piano di Stock Grant 2022-2024, ha conferito mandato a Mediobanca \u2013 Banca di </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 wsc5\" id=\"cflshid_25070\">Credito Finanziario S.p.A. per dare avvio in data 10 gennaio 2023 al programma di acquisto di azioni proprie per </div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws96\" id=\"cflshid_25079\">conto della Capogruppo, in piena indipendenza, nel rispetto della normativa applicabile e del dettato della delibera </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25080\">assembleare.</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wse4\" id=\"cflshid_25081\"><span id=\"cflshid_25082\">Il programma di acquisto di azioni proprie \u00e8 stato eseguito avvalendosi del </span><span class=\"ffd\" id=\"cflshid_25083\">safe harbour</span><span id=\"cflshid_25084\"> ai sensi dell\u2019art. 5 del </span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_25085\">Regolamento (UE) n. 596/2014 e si \u00e8 completato con l\u2019acquisto complessivo di nr<span class=\"_ _0\" id=\"cflshid_25086\"></span>. 47.250 azioni proprie da parte </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25087\">della Capogruppo.</div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws70\" id=\"cflshid_25088\"><span id=\"cflshid_25089\">Alla data del presente Bilancio consolidato tali azioni sono state, nella loro totalit\u00e0, oggetto di assegnazione gratu</span><span class=\"ws0\" id=\"cflshid_25090\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws6a\" id=\"cflshid_25091\">ita in favore di amministratori esecutivi e dipendenti della Societ\u00e0 e delle sue controllate, in esecuzione del Piano </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25092\">di Stock Grant 2022-2024.</div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 wsb3\" id=\"cflshid_25093\">L<span class=\"_ _2\" id=\"cflshid_25094\"></span>\u2019Assemblea degli <span class=\"_ _0\" id=\"cflshid_25095\"></span>Azionisti del 27 aprile 2023 ha revocato, per la parte non eseguita, l\u2019autorizzazione all\u2019acquisto </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_25096\">ed alla disposizione di azioni proprie della Societ\u00e0 concessa con delibera dell\u2019Assemblea in data 27 aprile 2022 e, </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 wsa5\" id=\"cflshid_25097\">contestualmente, ha approvato una nuova autorizzazione all\u2019acquisto e alla disposizione di azioni ordinarie della </div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25098\">Societ\u00e0 al <span class=\"_ _a\" id=\"cflshid_25099\"></span>servizio <span class=\"_ _a\" id=\"cflshid_25100\"></span>del <span class=\"_ _a\" id=\"cflshid_25101\"></span>\u201cPiano <span class=\"_ _a\" id=\"cflshid_25102\"></span>di stock <span class=\"_ _a\" id=\"cflshid_25103\"></span>grant <span class=\"_ _a\" id=\"cflshid_25104\"></span>2022-2024\u201d <span class=\"_ _a\" id=\"cflshid_25105\"></span>secondo i <span class=\"_ _a\" id=\"cflshid_25106\"></span>termini <span class=\"_ _a\" id=\"cflshid_25107\"></span>e <span class=\"_ _a\" id=\"cflshid_25108\"></span>le condizioni <span class=\"_ _a\" id=\"cflshid_25109\"></span>previsti <span class=\"_ _a\" id=\"cflshid_25110\"></span>nella <span class=\"_ _a\" id=\"cflshid_25111\"></span>proposta </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25112\">approvata dal Consiglio di <span class=\"_ _0\" id=\"cflshid_25113\"></span>Amministrazione in data 15 marzo 2023.</div><div class=\"t m0 x3 h6 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25114\"><span id=\"cflshid_25115\">I piani <span class=\"_ _a\" id=\"cflshid_25116\"></span>di stock <span class=\"_ _a\" id=\"cflshid_25117\"></span>grant <span class=\"_ _a\" id=\"cflshid_25118\"></span>\u201cequity settled\u201d, <span class=\"_ _a\" id=\"cflshid_25119\"></span>come previsto <span class=\"_ _a\" id=\"cflshid_25120\"></span>dall\u2019IFRS <span class=\"_ _a\" id=\"cflshid_25121\"></span>2, sono <span class=\"_ _a\" id=\"cflshid_25122\"></span>valutati al <span class=\"_ _a\" id=\"cflshid_25123\"></span></span><span class=\"ffd ws7b\" id=\"cflshid_25124\"><span id=\"cflshid_25125\">fair value</span><span class=\"ff1\" id=\"cflshid_25126\"><span id=\"cflshid_25127\"> rilevato a conto eco</span><span class=\"ws0\" id=\"cflshid_25128\">-</span></span></span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25129\">nomico tra <span class=\"_ _0\" id=\"cflshid_25130\"></span>i costi lungo <span class=\"_ _0\" id=\"cflshid_25131\"></span>il periodo di <span class=\"_ _0\" id=\"cflshid_25132\"></span>erogazione dei <span class=\"_ _3\" id=\"cflshid_25133\"></span>servizi da <span class=\"_ _3\" id=\"cflshid_25134\"></span>parte dei <span class=\"_ _0\" id=\"cflshid_25135\"></span>beneficiari e in <span class=\"_ _0\" id=\"cflshid_25136\"></span>contropartita \u00e8 <span class=\"_ _3\" id=\"cflshid_25137\"></span>rilevata una </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 wsa6\" id=\"cflshid_25138\"><span id=\"cflshid_25139\">riserva di patrimonio netto. La determinazione del </span><span class=\"ffd\" id=\"cflshid_25140\"><span id=\"cflshid_25141\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_25142\">\u00a0<span class=\"_ _0\" id=\"cflshid_25143\"></span>degli stock <span class=\"_ _0\" id=\"cflshid_25144\"></span>grant \u00e8 <span class=\"_ _0\" id=\"cflshid_25145\"></span>effettuata <span class=\"_ _3\" id=\"cflshid_25146\"></span>alla <span class=\"_ _3\" id=\"cflshid_25147\"></span>data <span class=\"_ _3\" id=\"cflshid_25148\"></span>di <span class=\"_ _3\" id=\"cflshid_25149\"></span>assegnazione </span></span></div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25150\">degli stessi, riflettendo le condizioni di mercato esistenti alla data in questione. </div><div class=\"t m0 x3 h9 y59 ff1 fs4 fc0 sc0 ls0 ws49\" id=\"cflshid_25151\"><span id=\"cflshid_25152\">Per informazioni sui documenti informativi relativi al Piano, si rinvia al sito internet della Societ\u00e0 </span><span class=\"ff3 ws0\" id=\"cflshid_25153\">www<span class=\"_ _0\" id=\"cflshid_25154\"></span>.brunello-</span></div><div class=\"t m0 x3 h9 y5a ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25155\"><span id=\"cflshid_25156\">cucinelli.it </span><span class=\"ff6\" id=\"cflshid_25157\"><span id=\"cflshid_25158\">nella sezione \u201c</span><span class=\"ffd\" id=\"cflshid_25159\">Governance</span><span id=\"cflshid_25160\">\u201d.</span></span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_25161\">Il Patrimonio Netto di T<span class=\"_ _2\" id=\"cflshid_25162\"></span>erzi al 31 dicembre 2023 \u00e8 pari ad Euro 1<span class=\"_ _3\" id=\"cflshid_25163\"></span>1.822 migliaia rispetto agli Euro 10.433 migliaia </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25164\">del passato esercizio ed \u00e8 rappresentativo delle interessenze di terzi nelle societ\u00e0 controllate dal Gruppo.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24755": {
   "value": "<div class=\"t m0 x3 h9 y5f ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25165\"><span id=\"cflshid_25166\">Nota 15. </span><span class=\"_ _25\" id=\"cflshid_25167\">\u00a0</span><span id=\"cflshid_25168\">Passivit\u00e0 per benefici ai dipendenti</span></div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25169\"><span id=\"cflshid_25170\">La <span class=\"_ _4\" id=\"cflshid_25171\"></span>voce <span class=\"_ _d\" id=\"cflshid_25172\"></span>include <span class=\"_ _4\" id=\"cflshid_25173\"></span>la <span class=\"_ _d\" id=\"cflshid_25174\"></span>rilevazione <span class=\"_ _4\" id=\"cflshid_25175\"></span>del <span class=\"_ _c\" id=\"cflshid_25176\"></span>Trattamento <span class=\"_ _d\" id=\"cflshid_25177\"></span>di <span class=\"_ _4\" id=\"cflshid_25178\"></span>fine <span class=\"_ _d\" id=\"cflshid_25179\"></span>rapporto <span class=\"_ _4\" id=\"cflshid_25180\"></span>relativo <span class=\"_ _d\" id=\"cflshid_25181\"></span>ai </span><span class=\"_ _4\" id=\"cflshid_25182\">\u00a0</span><span id=\"cflshid_25183\">dipendenti <span class=\"_ _d\" id=\"cflshid_25184\"></span>delle </span><span class=\"_ _4\" id=\"cflshid_25185\">\u00a0</span><span id=\"cflshid_25186\">societ\u00e0 <span class=\"_ _d\" id=\"cflshid_25187\"></span>italiane </span><span class=\"_ _4\" id=\"cflshid_25188\">\u00a0</span><span id=\"cflshid_25189\">del </span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25190\">Gruppo accantonato ai sensi di legge ed attualizzato secondo le modalit\u00e0 disciplinate dallo IAS 19.</div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25191\">La <span class=\"_ _d\" id=\"cflshid_25192\"></span>tabella <span class=\"_ _d\" id=\"cflshid_25193\"></span>che <span class=\"_ _d\" id=\"cflshid_25194\"></span>segue <span class=\"_ _d\" id=\"cflshid_25195\"></span>mostra <span class=\"_ _d\" id=\"cflshid_25196\"></span>la <span class=\"_ _d\" id=\"cflshid_25197\"></span>movimentazione <span class=\"_ _d\" id=\"cflshid_25198\"></span>delle <span class=\"_ _d\" id=\"cflshid_25199\"></span>passivit\u00e0 <span class=\"_ _d\" id=\"cflshid_25200\"></span>per <span class=\"_ _4\" id=\"cflshid_25201\"></span>benefici <span class=\"_ _c\" id=\"cflshid_25202\"></span>ai <span class=\"_ _d\" id=\"cflshid_25203\"></span>dipendenti <span class=\"_ _d\" id=\"cflshid_25204\"></span>al <span class=\"_ _d\" id=\"cflshid_25205\"></span>31 <span class=\"_ _d\" id=\"cflshid_25206\"></span>dicembre <span class=\"_ _d\" id=\"cflshid_25207\"></span>2023, </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25208\">comparata con la movimentazione dell\u2019esercizio precedente: </div><div class=\"t m0 x3 h14 y4b7 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25209\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_25210\"></span>o)</div><div class=\"t m0 x72 h11 y4b8 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25211\"><span id=\"cflshid_25212\">2023</span><span class=\"_ _59\" id=\"cflshid_25213\">\u00a0</span><span id=\"cflshid_25214\">2022</span></div><div class=\"t m0 x3 h5 y4b9 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25215\"><span id=\"cflshid_25216\">V<span class=\"_ _2\" id=\"cflshid_25217\"></span>alore attuale dell'obbligazione all'inizio dell'esercizio</span><span class=\"_ _42\" id=\"cflshid_25218\">\u00a0</span><span id=\"cflshid_25219\">3.060</span><span class=\"_ _105\" id=\"cflshid_25220\">\u00a0</span><span id=\"cflshid_25221\">3.044</span></div><div class=\"t m0 x3 h2 y4ba ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25222\"><span id=\"cflshid_25223\">Rivalutazione T<span class=\"_ _0\" id=\"cflshid_25224\"></span>rattamento di fine rapporto</span><span class=\"_ _e9\" id=\"cflshid_25225\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25226\"><span id=\"cflshid_25227\">154</span><span class=\"_ _53\" id=\"cflshid_25228\">\u00a0</span><span id=\"cflshid_25229\">279</span></span></div><div class=\"t m0 x3 h2 y4bb ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25230\"><span id=\"cflshid_25231\">Benefici erogati</span><span class=\"_ _1e7\" id=\"cflshid_25232\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25233\"><span id=\"cflshid_25234\">(122)</span><span class=\"_ _1e8\" id=\"cflshid_25235\">\u00a0</span><span id=\"cflshid_25236\"> (200)</span></span></div><div class=\"t m0 x3 h2 y4bc ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25237\"><span id=\"cflshid_25238\">Onere / (Provento) finanziario</span><span class=\"_ _1e9\" id=\"cflshid_25239\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25240\"><span id=\"cflshid_25241\">39</span><span class=\"_ _1e8\" id=\"cflshid_25242\">\u00a0</span><span id=\"cflshid_25243\"> (146)</span></span></div><div class=\"t m0 x3 h2 y4bd ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25244\"><span id=\"cflshid_25245\">Differenza cambio</span><span class=\"_ _1c4\" id=\"cflshid_25246\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25247\"><span id=\"cflshid_25248\">(10)</span><span class=\"_ _16e\" id=\"cflshid_25249\">\u00a0</span><span id=\"cflshid_25250\"> (7)</span></span></div><div class=\"t m0 x3 h2 y4be ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25251\"><span id=\"cflshid_25252\">Rimisurazione sui piani a benefici definiti (IAS19)</span><span class=\"_ _1ea\" id=\"cflshid_25253\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25254\"><span id=\"cflshid_25255\">551</span><span class=\"_ _52\" id=\"cflshid_25256\">\u00a0</span><span id=\"cflshid_25257\">90</span></span></div><div class=\"t m0 x3 h5 y4bf ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25258\"><span id=\"cflshid_25259\">V<span class=\"_ _2\" id=\"cflshid_25260\"></span>alore attuale dell'obbligazione alla fine dell'esercizio</span><span class=\"_ _a5\" id=\"cflshid_25261\">\u00a0</span><span class=\"ff3\" id=\"cflshid_25262\"><span id=\"cflshid_25263\">3.672</span><span class=\"_ _105\" id=\"cflshid_25264\">\u00a0</span><span id=\"cflshid_25265\">3.060</span></span></div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25266\">Si segnala che <span class=\"_ _a\" id=\"cflshid_25267\"></span>la voce \u201cRimisurazione <span class=\"_ _a\" id=\"cflshid_25268\"></span>sui piani a <span class=\"_ _a\" id=\"cflshid_25269\"></span>benefici definiti (IAS <span class=\"_ _a\" id=\"cflshid_25270\"></span>19)\u201d riflette quanto <span class=\"_ _a\" id=\"cflshid_25271\"></span>indicato nel prospetto </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25272\">del Conto economico complessivo consolidato.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25281\">Le assunzioni principali usate nella determinazione del valore attuale del TFR sono di seguito illustrate:</div><div class=\"t m0 x3 h9 y72 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25282\">Basi tecniche economico-finanziarie</div><div class=\"t m0 x4d h11 y15b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25283\"><span id=\"cflshid_25284\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_25285\">\u00a0</span><span id=\"cflshid_25286\">31 dicembre 2022</span></div><div class=\"t m0 x3 h2 y161 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25287\"><span id=\"cflshid_25288\">T<span class=\"_ _0\" id=\"cflshid_25289\"></span>asso annuo di attualizzazione</span><span class=\"_ _150\" id=\"cflshid_25290\">\u00a0</span><span id=\"cflshid_25291\">2,06%</span><span class=\"_ _1d\" id=\"cflshid_25292\">\u00a0</span><span id=\"cflshid_25293\">2,15%</span></div><div class=\"t m0 x3 h2 y162 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25294\"><span id=\"cflshid_25295\">T<span class=\"_ _0\" id=\"cflshid_25296\"></span>asso di inflazione</span><span class=\"_ _1eb\" id=\"cflshid_25297\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25298\"><span id=\"cflshid_25299\">4,00%</span><span class=\"_ _1d\" id=\"cflshid_25300\">\u00a0</span><span id=\"cflshid_25301\">4,00%</span></span></div><div class=\"t m0 x3 h2 y4c0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25302\"><span id=\"cflshid_25303\">T<span class=\"_ _0\" id=\"cflshid_25304\"></span>asso atteso di turnover dipendenti</span><span class=\"_ _1ec\" id=\"cflshid_25305\">\u00a0</span><span id=\"cflshid_25306\">8,80%</span><span class=\"_ _1d\" id=\"cflshid_25307\">\u00a0</span><span id=\"cflshid_25308\">8,80%</span></div><div class=\"t m0 x3 h2 y4c1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25309\"><span id=\"cflshid_25310\">T<span class=\"_ _0\" id=\"cflshid_25311\"></span>asso di anticipazioni</span><span class=\"_ _1ed\" id=\"cflshid_25312\">\u00a0</span><span id=\"cflshid_25313\">1,00%</span><span class=\"_ _1d\" id=\"cflshid_25314\">\u00a0</span><span id=\"cflshid_25315\">1,00%</span></div><div class=\"t m0 x3 h9 y54 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25316\">Basi tecniche demografiche</div><div class=\"t m0 x4d h11 y4c2 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25317\"><span id=\"cflshid_25318\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_25319\">\u00a0</span><span id=\"cflshid_25320\">31 dicembr<span class=\"_ _3\" id=\"cflshid_25321\"></span>e 2022</span></div><div class=\"t m0 x3 h2 y4c3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25322\"><span id=\"cflshid_25323\">Mortalit\u00e0</span><span class=\"_ _e\" id=\"cflshid_25324\">\u00a0</span><span id=\"cflshid_25325\">T<span class=\"_ _0\" id=\"cflshid_25326\"></span>A<span class=\"_ _1\" id=\"cflshid_25327\"></span>VOLA<span class=\"_ _0\" id=\"cflshid_25328\"></span> RG48</span></div><div class=\"t m0 x3 h2 y4c4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25329\"><span id=\"cflshid_25330\">Et\u00e0 pensionamento</span><span class=\"_ _1ee\" id=\"cflshid_25331\">\u00a0</span><span id=\"cflshid_25332\">65 anni</span></div><div class=\"t m0 x3 h9 y5b ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25333\">Frequenze turnover<span class=\"_ _0\" id=\"cflshid_25334\"></span> e anticipazione TFR</div><div class=\"t m0 x4d h11 y169 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25335\"><span id=\"cflshid_25336\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_25337\">\u00a0</span><span id=\"cflshid_25338\">31 dicembre 2022</span></div><div class=\"t m0 x3 h2 y4c5 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25339\"><span id=\"cflshid_25340\">Frequenza anticipazioni %</span><span class=\"_ _e5\" id=\"cflshid_25341\">\u00a0</span><span id=\"cflshid_25342\">1,00%</span><span class=\"_ _1d\" id=\"cflshid_25343\">\u00a0</span><span id=\"cflshid_25344\">1,00%</span></div><div class=\"t m0 x3 h2 y4c6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25345\"><span id=\"cflshid_25346\">Frequenza turnover %</span><span class=\"_ _1d3\" id=\"cflshid_25347\">\u00a0</span><span id=\"cflshid_25348\">8,80%</span><span class=\"_ _16d\" id=\"cflshid_25349\">\u00a0</span><span id=\"cflshid_25350\">8,80%</span></div><div class=\"t m0 x3 h6 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25351\"><span id=\"cflshid_25352\">Si <span class=\"_ _a\" id=\"cflshid_25353\"></span>evidenzia <span class=\"_ _a\" id=\"cflshid_25354\"></span>che <span class=\"_ _a\" id=\"cflshid_25355\"></span>il <span class=\"_ _a\" id=\"cflshid_25356\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_25357\"></span>ha <span class=\"_ _c\" id=\"cflshid_25358\"></span>effettuato <span class=\"_ _a\" id=\"cflshid_25359\"></span>l\u2019analisi <span class=\"_ _a\" id=\"cflshid_25360\"></span>di <span class=\"_ _a\" id=\"cflshid_25361\"></span>sensitivit\u00e0 <span class=\"_ _a\" id=\"cflshid_25362\"></span>sulle <span class=\"_ _c\" id=\"cflshid_25363\"></span>ipotesi <span class=\"_ _a\" id=\"cflshid_25364\"></span>attuariali <span class=\"_ _a\" id=\"cflshid_25365\"></span>utilizzate <span class=\"_ _a\" id=\"cflshid_25366\"></span>ai <span class=\"_ _a\" id=\"cflshid_25367\"></span>fini <span class=\"_ _a\" id=\"cflshid_25368\"></span>della <span class=\"_ _c\" id=\"cflshid_25369\"></span>deter</span><span class=\"ff1\" id=\"cflshid_25370\">-</span></div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws42\" id=\"cflshid_25371\">minazione della passivit\u00e0 al 31 dicembre 2023. In particolare, a parit\u00e0 delle altre condizioni, una variazione del </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 wsc5\" id=\"cflshid_25372\">+10% del tasso di attualizzazione utilizzato determinerebbe una diminuzione del saldo della passivit\u00e0 pari a Euro </div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 wsa9\" id=\"cflshid_25373\">133 migliaia, mentre una variazione del -10% determinerebbe un aumento del saldo della passivit\u00e0 pari a Euro </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25374\">142 migliaia.</div><div class=\"t m0 x3 h9 y68 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25375\">Organico</div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws5b\" id=\"cflshid_25376\">Il numero medio dei dipendenti per categoria, espresso in termini di persone equivalenti a tempo pieno, \u00e8 riportato </div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25377\">nella tabella seguente:</div><div class=\"t m0 x4d h11 y4c7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25378\"><span id=\"cflshid_25379\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_25380\">\u00a0</span><span id=\"cflshid_25381\">31 dicembre 2022</span></div><div class=\"t m0 x3 h2 y4c8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25382\"><span id=\"cflshid_25383\">Dirigenti e quadri</span><span class=\"_ _1ef\" id=\"cflshid_25384\">\u00a0</span><span id=\"cflshid_25385\">93,0</span><span class=\"_ _1f0\" id=\"cflshid_25386\">\u00a0</span><span id=\"cflshid_25387\">82,6</span></div><div class=\"t m0 x3 h2 y4c9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25388\"><span id=\"cflshid_25389\">Impiegati e personale di vendita</span><span class=\"_ _1f1\" id=\"cflshid_25390\">\u00a0</span><span id=\"cflshid_25391\">1.833,6</span><span class=\"_ _188\" id=\"cflshid_25392\">\u00a0</span><span id=\"cflshid_25393\">1.624,7</span></div><div class=\"t m0 x3 h2 y4ca ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25394\"><span id=\"cflshid_25395\">Operai</span><span class=\"_ _141\" id=\"cflshid_25396\">\u00a0</span><span id=\"cflshid_25397\">696,7</span><span class=\"_ _1a1\" id=\"cflshid_25398\">\u00a0</span><span id=\"cflshid_25399\">601,0</span></div><div class=\"t m0 x3 h5 y4cb ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25400\"><span id=\"cflshid_25401\">T<span class=\"_ _2\" id=\"cflshid_25402\"></span>otale Organico</span><span class=\"_ _1e9\" id=\"cflshid_25403\">\u00a0</span><span id=\"cflshid_25404\">2.623,3</span><span class=\"_ _188\" id=\"cflshid_25405\">\u00a0</span><span id=\"cflshid_25406\">2.308,3</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24756": {
   "value": "<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25415\"><span id=\"cflshid_25416\">Nota 16. </span><span class=\"_ _25\" id=\"cflshid_25417\">\u00a0</span><span id=\"cflshid_25418\">Fondi per rischi e oneri</span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws85\" id=\"cflshid_25419\">La voce Fondi per rischi ed oneri si riferisce principalmente al fondo per indennit\u00e0 suppletiva di clientela, calcolato </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25420\">in accordo con la normativa italiana (art. 1751-bis del Codice civile) ed attualizzato come richiesto dallo IAS 37.</div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_25421\"><span id=\"cflshid_25422\">Di seguito si fornisce la movimentazione dei Fondi per rischi e oneri al 31 dicembre 2023 comparata con la movi</span><span class=\"ws0\" id=\"cflshid_25423\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25424\">mentazione al 31 dicembre 2022:</div><div class=\"t m0 x3 h14 y421 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25425\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_25426\"></span>o)</div><div class=\"t m0 x2c h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25427\"><span id=\"cflshid_25428\">2023</span><span class=\"_ _1f2\" id=\"cflshid_25429\">\u00a0</span><span id=\"cflshid_25430\">2022</span></div><div class=\"t m0 x3 h5 y4cc ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25431\"><span id=\"cflshid_25432\">Fondo per indennit\u00e0 suppletiva di clientela - valor<span class=\"_ _3\" id=\"cflshid_25433\"></span>e al 1 gennaio</span><span class=\"_ _1f3\" id=\"cflshid_25434\">\u00a0</span><span id=\"cflshid_25435\">1.960</span><span class=\"_ _c9\" id=\"cflshid_25436\">\u00a0</span><span id=\"cflshid_25437\">1.808</span></div><div class=\"t m0 x3 h2 y4cd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25438\"><span id=\"cflshid_25439\">Accantonamenti</span><span class=\"_ _d3\" id=\"cflshid_25440\">\u00a0</span><span id=\"cflshid_25441\">263</span><span class=\"_ _1da\" id=\"cflshid_25442\">\u00a0</span><span id=\"cflshid_25443\">260</span></div><div class=\"t m0 x3 h2 y4ce ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25444\"><span id=\"cflshid_25445\">Utilizzi</span><span class=\"_ _1f4\" id=\"cflshid_25446\">\u00a0</span><span id=\"cflshid_25447\">-</span><span class=\"_ _12\" id=\"cflshid_25448\">\u00a0</span><span id=\"cflshid_25449\">-</span></div><div class=\"t m0 x3 h2 y4cf ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25450\"><span id=\"cflshid_25451\">Perdita/(profitto) attuariale rilevata</span><span class=\"_ _1ab\" id=\"cflshid_25452\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25453\"><span id=\"cflshid_25454\">(43)</span><span class=\"_ _e3\" id=\"cflshid_25455\">\u00a0</span><span id=\"cflshid_25456\"> (108)</span></span></div><div class=\"t m0 x3 h5 y4d0 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25457\"><span id=\"cflshid_25458\">Fondo per indennit\u00e0 suppletiva di clientela - valor<span class=\"_ _3\" id=\"cflshid_25459\"></span>e alla fine dell'esercizio</span><span class=\"_ _1a6\" id=\"cflshid_25460\">\u00a0</span><span class=\"ff3\" id=\"cflshid_25461\"><span id=\"cflshid_25462\">2.180</span><span class=\"_ _c9\" id=\"cflshid_25463\">\u00a0</span><span id=\"cflshid_25464\">1.960</span></span></div><div class=\"t m0 x3 h5 y4d1 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25465\"><span id=\"cflshid_25466\">Altri fondi per rischi - valor<span class=\"_ _3\" id=\"cflshid_25467\"></span>e al 1 gennaio</span><span class=\"_ _1f5\" id=\"cflshid_25468\">\u00a0</span><span id=\"cflshid_25469\">1.055</span><span class=\"_ _1da\" id=\"cflshid_25470\">\u00a0</span><span id=\"cflshid_25471\">592</span></div><div class=\"t m0 x3 h2 y4d2 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25472\"><span id=\"cflshid_25473\">Differenza cambio</span><span class=\"_ _1f6\" id=\"cflshid_25474\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25475\"><span id=\"cflshid_25476\">(35)</span><span class=\"_ _10\" id=\"cflshid_25477\">\u00a0</span><span id=\"cflshid_25478\">34</span></span></div><div class=\"t m0 x3 h2 y4d3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25479\"><span id=\"cflshid_25480\">Accantonamenti</span><span class=\"_ _1f7\" id=\"cflshid_25481\">\u00a0</span><span id=\"cflshid_25482\">-</span><span class=\"_ _1da\" id=\"cflshid_25483\">\u00a0</span><span id=\"cflshid_25484\">429</span></div><div class=\"t m0 x3 h2 y4d4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25485\"><span id=\"cflshid_25486\">Utilizzi</span><span class=\"_ _1f8\" id=\"cflshid_25487\">\u00a0</span><span id=\"cflshid_25488\">(177)</span><span class=\"_ _12\" id=\"cflshid_25489\">\u00a0</span><span id=\"cflshid_25490\">-</span></div><div class=\"t m0 x3 h5 y4d5 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25491\"><span id=\"cflshid_25492\">Altri fondi per rischi - valor<span class=\"_ _3\" id=\"cflshid_25493\"></span>e alla fine dell'esercizio</span><span class=\"_ _116\" id=\"cflshid_25494\">\u00a0</span><span class=\"ff3\" id=\"cflshid_25495\"><span id=\"cflshid_25496\">843</span><span class=\"_ _c9\" id=\"cflshid_25497\">\u00a0</span><span id=\"cflshid_25498\">1.055</span></span></div><div class=\"t m0 x3 h5 y4d6 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25499\"><span id=\"cflshid_25500\">T<span class=\"_ _2\" id=\"cflshid_25501\"></span>otale Fondi per rischi e oneri</span><span class=\"_ _160\" id=\"cflshid_25502\">\u00a0</span><span id=\"cflshid_25503\">3.023</span><span class=\"_ _c9\" id=\"cflshid_25504\">\u00a0</span><span id=\"cflshid_25505\">3.015</span></div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws82\" id=\"cflshid_25506\">La movimentazione del 2023 del Fondo per indennit\u00e0 suppletiva di clientela si riferisce all\u2019adeguamento del fondo </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25507\">per i rapporti contrattuali in essere.</div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws49\" id=\"cflshid_25508\"><span id=\"cflshid_25509\">Il tasso di attualizzazione usato nella determinazione del calcolo attuariale del fondo indennit\u00e0 suppletiva di clien</span><span class=\"ws0\" id=\"cflshid_25510\">-</span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25511\">tela \u00e8 stato pari al 2,09%, rispetto al 2,18% del passato esercizio.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24758": {
   "value": "<div class=\"t m0 x3 h9 y65 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25512\"><span id=\"cflshid_25513\">Nota 17. </span><span class=\"_ _25\" id=\"cflshid_25514\">\u00a0</span><span id=\"cflshid_25515\">Debiti verso banche non correnti</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25516\">La voce Debiti verso banche non correnti include i finanziamenti bancari a medio-lungo termine.</div><div class=\"t m0 x3 h6 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25517\"><span id=\"cflshid_25518\">Nella tabella <span class=\"_ _a\" id=\"cflshid_25519\"></span>seguente vengono <span class=\"_ _a\" id=\"cflshid_25520\"></span>riportati i <span class=\"_ _a\" id=\"cflshid_25521\"></span>dati <span class=\"_ _a\" id=\"cflshid_25522\"></span>relativi ai <span class=\"_ _a\" id=\"cflshid_25523\"></span>finanziamenti che <span class=\"_ _a\" id=\"cflshid_25524\"></span>il Gruppo <span class=\"_ _a\" id=\"cflshid_25525\"></span>Brunello Cucinelli <span class=\"_ _a\" id=\"cflshid_25526\"></span>ha in <span class=\"_ _a\" id=\"cflshid_25527\"></span>es</span><span class=\"ff1\" id=\"cflshid_25528\">-</span></div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws74\" id=\"cflshid_25529\">sere al 31 dicembre 2023, con evidenza della quota in scadenza entro l\u2019esercizio successivo, entro 5 anni ed oltre </div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25530\">5 anni:</div><div class=\"t m0 x3 h14 y46b fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25531\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_25532\"></span>o)</div><div class=\"t m0 xa6 h11 y46c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25533\">Residuo al </div><div class=\"t m0 xa7 h11 y4d7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25534\">31 dicembre 2023</div><div class=\"t m0 x93 h11 y46c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25535\">Quota entro </div><div class=\"t m0 xa8 h11 y4d7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25536\">esercizio successivo</div><div class=\"t m0 xa9 h11 y46c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25537\">Quota entro </div><div class=\"t m0 x3d h11 y4d7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25538\">5 anni</div><div class=\"t m0 x67 h11 y46c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25539\">Quota oltre </div><div class=\"t m0 x81 h11 y4d7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25540\">5 anni</div><div class=\"t m0 x3 h2 y4d8 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25541\"><span id=\"cflshid_25542\">T<span class=\"_ _0\" id=\"cflshid_25543\"></span>otale finanziamenti a medio lungo termine</span><span class=\"_ _167\" id=\"cflshid_25544\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25545\"><span id=\"cflshid_25546\">46.419 </span><span class=\"_ _16e\" id=\"cflshid_25547\">\u00a0</span><span id=\"cflshid_25548\">24.259 </span><span class=\"_ _16e\" id=\"cflshid_25549\">\u00a0</span><span id=\"cflshid_25550\">22.160 </span><span class=\"_ _94\" id=\"cflshid_25551\">\u00a0</span><span class=\"wse5\" id=\"cflshid_25552\">-   </span></span></div><div class=\"t m0 x3 h5 y4d9 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25553\"><span id=\"cflshid_25554\">T<span class=\"_ _2\" id=\"cflshid_25555\"></span>otale Debiti verso banche non correnti</span><span class=\"_ _1d\" id=\"cflshid_25556\">\u00a0</span><span id=\"cflshid_25557\">22.160 </span><span class=\"_ _1f9\" id=\"cflshid_25558\">\u00a0</span><span class=\"_ _173\" id=\"cflshid_25559\">\u00a0</span><span class=\"_ _173\" id=\"cflshid_25560\">\u00a0</span></div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25561\">Si segnala <span class=\"_ _a\" id=\"cflshid_25562\"></span>che su taluni <span class=\"_ _a\" id=\"cflshid_25563\"></span>finanziamenti sussistono <span class=\"_ _a\" id=\"cflshid_25564\"></span>dei covenants <span class=\"_ _a\" id=\"cflshid_25565\"></span>finanziari, da <span class=\"_ _a\" id=\"cflshid_25566\"></span>calcolarsi, con cadenza <span class=\"_ _a\" id=\"cflshid_25567\"></span>annuale, sul </div><div class=\"t m0 x3 h6 y112 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25568\"><span id=\"cflshid_25569\">bilancio consolidato <span class=\"_ _3\" id=\"cflshid_25570\"></span>della Brunello Cucinelli <span class=\"_ _0\" id=\"cflshid_25571\"></span>S.p.A.. I covenants finanziari <span class=\"_ _3\" id=\"cflshid_25572\"></span>hanno a <span class=\"_ _3\" id=\"cflshid_25573\"></span>riferimento il rapporto <span class=\"_ _3\" id=\"cflshid_25574\"></span>Indebi</span><span class=\"ff1\" id=\"cflshid_25575\">-</span></div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 wsd1\" id=\"cflshid_25584\">tamento Finanziario Netto/Patrimonio Netto oppure Indebitamento Finanziario Netto /EBITDA. <span class=\"_ _0\" id=\"cflshid_25585\"></span>Al 31 dicembre </div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25586\">2023 i covenants finanziari risultano tutti rispettati.</div><div class=\"t m0 x3 h6 y72 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_25587\"><span id=\"cflshid_25588\">Si <span class=\"_ _a\" id=\"cflshid_25589\"></span>rinvia <span class=\"_ _a\" id=\"cflshid_25590\"></span>a <span class=\"_ _a\" id=\"cflshid_25591\"></span>quanto <span class=\"_ _a\" id=\"cflshid_25592\"></span>indicato <span class=\"_ _a\" id=\"cflshid_25593\"></span>alla <span class=\"_ _a\" id=\"cflshid_25594\"></span>sezione <span class=\"_ _a\" id=\"cflshid_25595\"></span>\u201cRischio <span class=\"_ _c\" id=\"cflshid_25596\"></span>di <span class=\"_ _a\" id=\"cflshid_25597\"></span>Liquidit\u00e0\u201d <span class=\"_ _a\" id=\"cflshid_25598\"></span>nell\u2019ambito <span class=\"_ _a\" id=\"cflshid_25599\"></span>del <span class=\"_ _a\" id=\"cflshid_25600\"></span>paragrafo <span class=\"_ _a\" id=\"cflshid_25601\"></span>\u201cGestione <span class=\"_ _a\" id=\"cflshid_25602\"></span>dei <span class=\"_ _a\" id=\"cflshid_25603\"></span>rischi <span class=\"_ _c\" id=\"cflshid_25604\"></span>finan</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_25605\">-</span></div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_25606\"><span id=\"cflshid_25607\">ziari\u201d </span><span class=\"_ _4\" id=\"cflshid_25608\">\u00a0</span><span id=\"cflshid_25609\">delle <span class=\"_ _d\" id=\"cflshid_25610\"></span>presenti </span><span class=\"_ _4\" id=\"cflshid_25611\">\u00a0</span><span id=\"cflshid_25612\">Note </span><span class=\"_ _4\" id=\"cflshid_25613\">\u00a0</span><span id=\"cflshid_25614\">esplicative <span class=\"_ _4\" id=\"cflshid_25615\"></span>del <span class=\"_ _d\" id=\"cflshid_25616\"></span>presente </span><span class=\"_ _4\" id=\"cflshid_25617\">\u00a0</span><span id=\"cflshid_25618\">Bilancio </span><span class=\"_ _4\" id=\"cflshid_25619\">\u00a0</span><span id=\"cflshid_25620\">consolidato <span class=\"_ _d\" id=\"cflshid_25621\"></span>per </span><span class=\"_ _4\" id=\"cflshid_25622\">\u00a0</span><span id=\"cflshid_25623\">il </span><span class=\"_ _4\" id=\"cflshid_25624\">\u00a0</span><span id=\"cflshid_25625\">dettaglio <span class=\"_ _4\" id=\"cflshid_25626\"></span>del <span class=\"_ _d\" id=\"cflshid_25627\"></span>piano </span><span class=\"_ _4\" id=\"cflshid_25628\">\u00a0</span><span id=\"cflshid_25629\">di </span><span class=\"_ _4\" id=\"cflshid_25630\">\u00a0</span><span id=\"cflshid_25631\">rimborso <span class=\"_ _4\" id=\"cflshid_25632\"></span>del </span></div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_25633\">complesso dei finanziamenti <span class=\"_ _3\" id=\"cflshid_25634\"></span>in essere.</div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25635\">Si segnala infine che i debiti indicati non sono gravati da garanzie reali su beni sociali.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24757": {
   "value": "<div class=\"t m0 x3 h9 y65 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25512\"><span id=\"cflshid_25513\">Nota 17. </span><span class=\"_ _25\" id=\"cflshid_25514\">\u00a0</span><span id=\"cflshid_25515\">Debiti verso banche non correnti</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25516\">La voce Debiti verso banche non correnti include i finanziamenti bancari a medio-lungo termine.</div><div class=\"t m0 x3 h6 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25517\"><span id=\"cflshid_25518\">Nella tabella <span class=\"_ _a\" id=\"cflshid_25519\"></span>seguente vengono <span class=\"_ _a\" id=\"cflshid_25520\"></span>riportati i <span class=\"_ _a\" id=\"cflshid_25521\"></span>dati <span class=\"_ _a\" id=\"cflshid_25522\"></span>relativi ai <span class=\"_ _a\" id=\"cflshid_25523\"></span>finanziamenti che <span class=\"_ _a\" id=\"cflshid_25524\"></span>il Gruppo <span class=\"_ _a\" id=\"cflshid_25525\"></span>Brunello Cucinelli <span class=\"_ _a\" id=\"cflshid_25526\"></span>ha in <span class=\"_ _a\" id=\"cflshid_25527\"></span>es</span><span class=\"ff1\" id=\"cflshid_25528\">-</span></div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws74\" id=\"cflshid_25529\">sere al 31 dicembre 2023, con evidenza della quota in scadenza entro l\u2019esercizio successivo, entro 5 anni ed oltre </div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25530\">5 anni:</div><div class=\"t m0 x3 h14 y46b fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25531\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_25532\"></span>o)</div><div class=\"t m0 xa6 h11 y46c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25533\">Residuo al </div><div class=\"t m0 xa7 h11 y4d7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25534\">31 dicembre 2023</div><div class=\"t m0 x93 h11 y46c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25535\">Quota entro </div><div class=\"t m0 xa8 h11 y4d7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25536\">esercizio successivo</div><div class=\"t m0 xa9 h11 y46c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25537\">Quota entro </div><div class=\"t m0 x3d h11 y4d7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25538\">5 anni</div><div class=\"t m0 x67 h11 y46c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25539\">Quota oltre </div><div class=\"t m0 x81 h11 y4d7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_25540\">5 anni</div><div class=\"t m0 x3 h2 y4d8 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25541\"><span id=\"cflshid_25542\">T<span class=\"_ _0\" id=\"cflshid_25543\"></span>otale finanziamenti a medio lungo termine</span><span class=\"_ _167\" id=\"cflshid_25544\">\u00a0</span><span class=\"ff1\" id=\"cflshid_25545\"><span id=\"cflshid_25546\">46.419 </span><span class=\"_ _16e\" id=\"cflshid_25547\">\u00a0</span><span id=\"cflshid_25548\">24.259 </span><span class=\"_ _16e\" id=\"cflshid_25549\">\u00a0</span><span id=\"cflshid_25550\">22.160 </span><span class=\"_ _94\" id=\"cflshid_25551\">\u00a0</span><span class=\"wse5\" id=\"cflshid_25552\">-   </span></span></div><div class=\"t m0 x3 h5 y4d9 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_25553\"><span id=\"cflshid_25554\">T<span class=\"_ _2\" id=\"cflshid_25555\"></span>otale Debiti verso banche non correnti</span><span class=\"_ _1d\" id=\"cflshid_25556\">\u00a0</span><span id=\"cflshid_25557\">22.160 </span><span class=\"_ _1f9\" id=\"cflshid_25558\">\u00a0</span><span class=\"_ _173\" id=\"cflshid_25559\">\u00a0</span><span class=\"_ _173\" id=\"cflshid_25560\">\u00a0</span></div><div class=\"t m0 x3 h7 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25561\">Si segnala <span class=\"_ _a\" id=\"cflshid_25562\"></span>che su taluni <span class=\"_ _a\" id=\"cflshid_25563\"></span>finanziamenti sussistono <span class=\"_ _a\" id=\"cflshid_25564\"></span>dei covenants <span class=\"_ _a\" id=\"cflshid_25565\"></span>finanziari, da <span class=\"_ _a\" id=\"cflshid_25566\"></span>calcolarsi, con cadenza <span class=\"_ _a\" id=\"cflshid_25567\"></span>annuale, sul </div><div class=\"t m0 x3 h6 y112 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25568\"><span id=\"cflshid_25569\">bilancio consolidato <span class=\"_ _3\" id=\"cflshid_25570\"></span>della Brunello Cucinelli <span class=\"_ _0\" id=\"cflshid_25571\"></span>S.p.A.. I covenants finanziari <span class=\"_ _3\" id=\"cflshid_25572\"></span>hanno a <span class=\"_ _3\" id=\"cflshid_25573\"></span>riferimento il rapporto <span class=\"_ _3\" id=\"cflshid_25574\"></span>Indebi</span><span class=\"ff1\" id=\"cflshid_25575\">-</span></div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 wsd1\" id=\"cflshid_25584\">tamento Finanziario Netto/Patrimonio Netto oppure Indebitamento Finanziario Netto /EBITDA. <span class=\"_ _0\" id=\"cflshid_25585\"></span>Al 31 dicembre </div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25586\">2023 i covenants finanziari risultano tutti rispettati.</div><div class=\"t m0 x3 h6 y72 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_25587\"><span id=\"cflshid_25588\">Si <span class=\"_ _a\" id=\"cflshid_25589\"></span>rinvia <span class=\"_ _a\" id=\"cflshid_25590\"></span>a <span class=\"_ _a\" id=\"cflshid_25591\"></span>quanto <span class=\"_ _a\" id=\"cflshid_25592\"></span>indicato <span class=\"_ _a\" id=\"cflshid_25593\"></span>alla <span class=\"_ _a\" id=\"cflshid_25594\"></span>sezione <span class=\"_ _a\" id=\"cflshid_25595\"></span>\u201cRischio <span class=\"_ _c\" id=\"cflshid_25596\"></span>di <span class=\"_ _a\" id=\"cflshid_25597\"></span>Liquidit\u00e0\u201d <span class=\"_ _a\" id=\"cflshid_25598\"></span>nell\u2019ambito <span class=\"_ _a\" id=\"cflshid_25599\"></span>del <span class=\"_ _a\" id=\"cflshid_25600\"></span>paragrafo <span class=\"_ _a\" id=\"cflshid_25601\"></span>\u201cGestione <span class=\"_ _a\" id=\"cflshid_25602\"></span>dei <span class=\"_ _a\" id=\"cflshid_25603\"></span>rischi <span class=\"_ _c\" id=\"cflshid_25604\"></span>finan</span><span class=\"ff1 ls0 ws0\" id=\"cflshid_25605\">-</span></div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_25606\"><span id=\"cflshid_25607\">ziari\u201d </span><span class=\"_ _4\" id=\"cflshid_25608\">\u00a0</span><span id=\"cflshid_25609\">delle <span class=\"_ _d\" id=\"cflshid_25610\"></span>presenti </span><span class=\"_ _4\" id=\"cflshid_25611\">\u00a0</span><span id=\"cflshid_25612\">Note </span><span class=\"_ _4\" id=\"cflshid_25613\">\u00a0</span><span id=\"cflshid_25614\">esplicative <span class=\"_ _4\" id=\"cflshid_25615\"></span>del <span class=\"_ _d\" id=\"cflshid_25616\"></span>presente </span><span class=\"_ _4\" id=\"cflshid_25617\">\u00a0</span><span id=\"cflshid_25618\">Bilancio </span><span class=\"_ _4\" id=\"cflshid_25619\">\u00a0</span><span id=\"cflshid_25620\">consolidato <span class=\"_ _d\" id=\"cflshid_25621\"></span>per </span><span class=\"_ _4\" id=\"cflshid_25622\">\u00a0</span><span id=\"cflshid_25623\">il </span><span class=\"_ _4\" id=\"cflshid_25624\">\u00a0</span><span id=\"cflshid_25625\">dettaglio <span class=\"_ _4\" id=\"cflshid_25626\"></span>del <span class=\"_ _d\" id=\"cflshid_25627\"></span>piano </span><span class=\"_ _4\" id=\"cflshid_25628\">\u00a0</span><span id=\"cflshid_25629\">di </span><span class=\"_ _4\" id=\"cflshid_25630\">\u00a0</span><span id=\"cflshid_25631\">rimborso <span class=\"_ _4\" id=\"cflshid_25632\"></span>del </span></div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_25633\">complesso dei finanziamenti <span class=\"_ _3\" id=\"cflshid_25634\"></span>in essere.</div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_25635\">Si segnala infine che i debiti indicati non sono gravati da garanzie reali su beni sociali.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24759": {
   "value": "<div class=\"t m0 x3 h9 y4f ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26174\"><span id=\"cflshid_26175\">Nota 19. </span><span class=\"_ _25\" id=\"cflshid_26176\">\u00a0</span><span id=\"cflshid_26177\">Debiti finanziari non correnti</span></div><div class=\"t m0 x3 h7 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26178\">La <span class=\"_ _3\" id=\"cflshid_26179\"></span>voce <span class=\"_ _3\" id=\"cflshid_26180\"></span>Debiti <span class=\"_ _0\" id=\"cflshid_26181\"></span>finanziari non <span class=\"_ _0\" id=\"cflshid_26182\"></span>correnti, pari <span class=\"_ _0\" id=\"cflshid_26183\"></span>ad <span class=\"_ _3\" id=\"cflshid_26184\"></span>Euro <span class=\"_ _3\" id=\"cflshid_26185\"></span>2.772 <span class=\"_ _3\" id=\"cflshid_26186\"></span>migliaia <span class=\"_ _3\" id=\"cflshid_26187\"></span>al <span class=\"_ _3\" id=\"cflshid_26188\"></span>31 <span class=\"_ _3\" id=\"cflshid_26189\"></span>dicembre <span class=\"_ _3\" id=\"cflshid_26190\"></span>2023, <span class=\"_ _3\" id=\"cflshid_26191\"></span>si <span class=\"_ _3\" id=\"cflshid_26192\"></span>riferisce <span class=\"_ _3\" id=\"cflshid_26193\"></span>principalmente </div><div class=\"t m0 x3 h6 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26194\"><span id=\"cflshid_26195\">al <span class=\"_ _0\" id=\"cflshid_26196\"></span>debito per <span class=\"_ _0\" id=\"cflshid_26197\"></span>il <span class=\"_ _0\" id=\"cflshid_26198\"></span>finanziamento <span class=\"_ _3\" id=\"cflshid_26199\"></span>versato, <span class=\"_ _0\" id=\"cflshid_26200\"></span>per la <span class=\"_ _0\" id=\"cflshid_26201\"></span>propria <span class=\"_ _0\" id=\"cflshid_26202\"></span>quota <span class=\"_ _3\" id=\"cflshid_26203\"></span>di <span class=\"_ _3\" id=\"cflshid_26204\"></span>competenza, <span class=\"_ _0\" id=\"cflshid_26205\"></span>dal socio <span class=\"_ _1\" id=\"cflshid_26206\"></span>Al <span class=\"_ _0\" id=\"cflshid_26207\"></span>T<span class=\"_ _2\" id=\"cflshid_26208\"></span>ayer a <span class=\"_ _0\" id=\"cflshid_26209\"></span>favore <span class=\"_ _0\" id=\"cflshid_26210\"></span>della control</span><span class=\"ff1\" id=\"cflshid_26211\">-</span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26212\">lata Brunello <span class=\"_ _a\" id=\"cflshid_26213\"></span>Cucinelli <span class=\"_ _a\" id=\"cflshid_26214\"></span>Kuwait <span class=\"_ _a\" id=\"cflshid_26215\"></span>for <span class=\"_ _a\" id=\"cflshid_26216\"></span>Readymade and <span class=\"_ _a\" id=\"cflshid_26217\"></span>Novelty <span class=\"_ _a\" id=\"cflshid_26218\"></span>Clothes\u2019<span class=\"_ _0\" id=\"cflshid_26219\"></span> Retail WLL, <span class=\"_ _a\" id=\"cflshid_26220\"></span>finanziamento <span class=\"_ _a\" id=\"cflshid_26221\"></span>che <span class=\"_ _a\" id=\"cflshid_26222\"></span>per la <span class=\"_ _a\" id=\"cflshid_26223\"></span>parte </div>proporzionale \u00e8 stato effettuato dal Gruppo stesso<div class=\"t m0 x3 h14 y1c4 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26225\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_26226\"></span>o)</div><div class=\"t m0 x1e h11 y1c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26227\"><span id=\"cflshid_26228\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_26229\">\u00a0</span><span id=\"cflshid_26230\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_26231\">\u00a0</span><span id=\"cflshid_26232\">V<span class=\"_ _0\" id=\"cflshid_26233\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y1c6 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26234\"><span id=\"cflshid_26235\">Debiti finanziari non correnti</span><span class=\"_ _20a\" id=\"cflshid_26236\">\u00a0</span><span class=\"ff1\" id=\"cflshid_26237\"><span id=\"cflshid_26238\">2.772 </span><span class=\"_ _20\" id=\"cflshid_26239\">\u00a0</span><span id=\"cflshid_26240\">1.251</span><span class=\"_ _c9\" id=\"cflshid_26241\">\u00a0</span><span id=\"cflshid_26242\">1.521</span></span></div><div class=\"t m0 x3 h5 y512 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26243\"><span id=\"cflshid_26244\">T<span class=\"_ _2\" id=\"cflshid_26245\"></span>otale Debiti finanziari non correnti</span><span class=\"_ _20b\" id=\"cflshid_26246\">\u00a0</span><span class=\"ff3\" id=\"cflshid_26247\"><span id=\"cflshid_26248\">2.772 </span><span class=\"_ _20\" id=\"cflshid_26249\">\u00a0</span><span id=\"cflshid_26250\">1.251</span><span class=\"_ _c9\" id=\"cflshid_26251\">\u00a0</span><span id=\"cflshid_26252\">1.521</span></span></div><div class=\"t m0 x3 h9 y76 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26253\"><span id=\"cflshid_26254\">Nota 20. </span><span class=\"_ _25\" id=\"cflshid_26255\">\u00a0</span><span id=\"cflshid_26256\">Altre passivit\u00e0 non correnti</span></div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_26257\">Al 31 dicembre 2023 le <span class=\"_ _0\" id=\"cflshid_26258\"></span>Altre passivit\u00e0 non correnti sono pari ad Euro 209 migliaia rispetto agli Euro 386 migliaia </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws88\" id=\"cflshid_26259\">del 31 dicembre 2022. Il saldo \u00e8 interamente riconducibile al risconto del credito di imposta per gli investimenti in </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26260\">beni strumentali iscritto dalla Capogruppo.</div><div class=\"t m0 x3 h14 y349 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26261\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_26262\"></span>o)</div><div class=\"t m0 x1e h11 y34a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26263\"><span id=\"cflshid_26264\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_26265\">\u00a0</span><span id=\"cflshid_26266\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_26267\">\u00a0</span><span id=\"cflshid_26268\">V<span class=\"_ _0\" id=\"cflshid_26269\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y513 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26270\"><span id=\"cflshid_26271\">Ratei passivi non correnti</span><span class=\"_ _41\" id=\"cflshid_26272\">\u00a0</span><span class=\"wse5\" id=\"cflshid_26273\"><span id=\"cflshid_26274\">-   </span><span class=\"_ _9a\" id=\"cflshid_26275\">\u00a0</span></span><span id=\"cflshid_26276\">3</span><span class=\"_ _18c\" id=\"cflshid_26277\">\u00a0</span><span id=\"cflshid_26278\">(3)</span></div><div class=\"t m0 x3 h2 y514 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26279\"><span id=\"cflshid_26280\">Risconti passivi non correnti</span><span class=\"_ _20c\" id=\"cflshid_26281\">\u00a0</span><span id=\"cflshid_26282\">209 </span><span class=\"_ _1f0\" id=\"cflshid_26283\">\u00a0</span><span id=\"cflshid_26284\">383</span><span class=\"_ _94\" id=\"cflshid_26285\">\u00a0</span><span id=\"cflshid_26286\">(174)</span></div><div class=\"t m0 x3 h5 y515 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26287\"><span id=\"cflshid_26288\">T<span class=\"_ _2\" id=\"cflshid_26289\"></span>otale <span class=\"_ _0\" id=\"cflshid_26290\"></span>Altre passivit\u00e0 non correnti</span><span class=\"_ _168\" id=\"cflshid_26291\">\u00a0</span><span id=\"cflshid_26292\">209 </span><span class=\"_ _19f\" id=\"cflshid_26293\">\u00a0</span><span id=\"cflshid_26294\">386</span><span class=\"_ _1a6\" id=\"cflshid_26295\">\u00a0</span><span id=\"cflshid_26296\">(177)</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24760": {
   "value": "<div class=\"t m0 x3 h9 y66 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26297\"><span id=\"cflshid_26298\">Nota 21. </span><span class=\"_ _25\" id=\"cflshid_26299\">\u00a0</span><span id=\"cflshid_26300\">Debiti commerciali</span></div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws77\" id=\"cflshid_26301\">La composizione della voce Debiti commerciali al 31 dicembre 2023, comparata con la situazione al 31 dicembre </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26302\">2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y516 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26303\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_26304\"></span>o)</div><div class=\"t m0 x1e h11 y517 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26305\"><span id=\"cflshid_26306\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_26307\">\u00a0</span><span id=\"cflshid_26308\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_26309\">\u00a0</span><span id=\"cflshid_26310\">V<span class=\"_ _0\" id=\"cflshid_26311\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y518 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26312\"><span id=\"cflshid_26313\">Debiti commerciali verso fornitori terzi</span><span class=\"_ _11f\" id=\"cflshid_26314\">\u00a0</span><span id=\"cflshid_26315\">166.244</span><span class=\"_ _cd\" id=\"cflshid_26316\">\u00a0</span><span id=\"cflshid_26317\">137.040</span><span class=\"_ _c7\" id=\"cflshid_26318\">\u00a0</span><span id=\"cflshid_26319\">29.204</span></div><div class=\"t m0 x3 h5 y519 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26320\"><span id=\"cflshid_26321\">T<span class=\"_ _2\" id=\"cflshid_26322\"></span>otale Debiti commerciali</span><span class=\"_ _20d\" id=\"cflshid_26323\">\u00a0</span><span id=\"cflshid_26324\">166.244</span><span class=\"_ _cd\" id=\"cflshid_26325\">\u00a0</span><span id=\"cflshid_26326\">137.040</span><span class=\"_ _c7\" id=\"cflshid_26327\">\u00a0</span><span id=\"cflshid_26328\">29.204</span></div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26329\">I Debiti commerciali rappresentano il debito per le forniture di beni e servizi. </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws4a\" id=\"cflshid_26330\"><span id=\"cflshid_26331\">Per il commento sulle variazioni del Capitale Circolante Netto si rinvia alla Relazione del Consiglio di <span class=\"_ _0\" id=\"cflshid_26332\"></span>Ammini</span><span class=\"ws0\" id=\"cflshid_26333\">-</span></div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26334\">strazione sull\u2019andamento della gestione.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24761": {
   "value": "<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26343\"><span id=\"cflshid_26344\">Nota 22. </span><span class=\"_ _25\" id=\"cflshid_26345\">\u00a0</span><span id=\"cflshid_26346\">Debiti verso banche correnti</span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws7e\" id=\"cflshid_26347\">La composizione della voce Debiti verso banche correnti al 31 dicembre 2023, comparata con la situazione al 31 </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26348\">dicembre 2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y15a fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26349\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_26350\"></span>o)</div><div class=\"t m0 x1e h11 y15b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26351\"><span id=\"cflshid_26352\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_26353\">\u00a0</span><span id=\"cflshid_26354\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_26355\">\u00a0</span><span id=\"cflshid_26356\">V<span class=\"_ _0\" id=\"cflshid_26357\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y1ca ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26358\"><span id=\"cflshid_26359\">Quota corrente di finanziamenti a medio/lungo termine</span><span class=\"_ _188\" id=\"cflshid_26360\">\u00a0</span><span class=\"ff1\" id=\"cflshid_26361\"><span id=\"cflshid_26362\">24.259</span><span class=\"_ _c7\" id=\"cflshid_26363\">\u00a0</span><span id=\"cflshid_26364\">31.164</span><span class=\"_ _c4\" id=\"cflshid_26365\">\u00a0</span><span id=\"cflshid_26366\">(6.905)</span></span></div><div class=\"t m0 x3 h2 y1cb ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26367\"><span id=\"cflshid_26368\">Banche c/anticipi ricevute e fatture</span><span class=\"_ _20e\" id=\"cflshid_26369\">\u00a0</span><span id=\"cflshid_26370\">62.684</span><span class=\"_ _c7\" id=\"cflshid_26371\">\u00a0</span><span id=\"cflshid_26372\">43.840</span><span class=\"_ _c7\" id=\"cflshid_26373\">\u00a0</span><span id=\"cflshid_26374\">18.844</span></div><div class=\"t m0 x3 h2 y1cc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26375\"><span id=\"cflshid_26376\">Ratei passivi per interessi</span><span class=\"_ _41\" id=\"cflshid_26377\">\u00a0</span><span class=\"wse5\" id=\"cflshid_26378\"><span id=\"cflshid_26379\">-   </span><span class=\"_ _9a\" id=\"cflshid_26380\">\u00a0</span></span><span id=\"cflshid_26381\">2</span><span class=\"_ _18c\" id=\"cflshid_26382\">\u00a0</span><span id=\"cflshid_26383\">(2)</span></div><div class=\"t m0 x3 h5 y477 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26384\"><span id=\"cflshid_26385\">T<span class=\"_ _2\" id=\"cflshid_26386\"></span>otale Debiti verso banche correnti</span><span class=\"_ _a4\" id=\"cflshid_26387\">\u00a0</span><span id=\"cflshid_26388\">86.943</span><span class=\"_ _c7\" id=\"cflshid_26389\">\u00a0</span><span id=\"cflshid_26390\">75.006</span><span class=\"_ _48\" id=\"cflshid_26391\">\u00a0</span><span id=\"cflshid_26392\">1<span class=\"_ _0\" id=\"cflshid_26393\"></span>1.937</span></div><div class=\"t m0 x3 h6 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26394\"><span id=\"cflshid_26395\">I <span class=\"_ _0\" id=\"cflshid_26396\"></span>debiti <span class=\"_ _3\" id=\"cflshid_26397\"></span>verso <span class=\"_ _0\" id=\"cflshid_26398\"></span>banche per <span class=\"_ _0\" id=\"cflshid_26399\"></span>anticipi <span class=\"_ _0\" id=\"cflshid_26400\"></span>sono <span class=\"_ _3\" id=\"cflshid_26401\"></span>relativi <span class=\"_ _0\" id=\"cflshid_26402\"></span>alle anticipazioni <span class=\"_ _0\" id=\"cflshid_26403\"></span>su <span class=\"_ _0\" id=\"cflshid_26404\"></span>crediti <span class=\"_ _3\" id=\"cflshid_26405\"></span>commerciali <span class=\"_ _0\" id=\"cflshid_26406\"></span>per <span class=\"_ _3\" id=\"cflshid_26407\"></span>il <span class=\"_ _3\" id=\"cflshid_26408\"></span>finanziamento <span class=\"_ _0\" id=\"cflshid_26409\"></span>dell\u2019at</span><span class=\"ff1\" id=\"cflshid_26410\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26411\">tivit\u00e0 operativa.</div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26412\">La voce \u201cQuota corrente di finanziamenti a <span class=\"_ _a\" id=\"cflshid_26413\"></span>medio/lungo termine\u201d si riferisce alle quote dei <span class=\"_ _a\" id=\"cflshid_26414\"></span>finanziamenti bancari </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26415\">in scadenza entro l\u2019esercizio successivo.</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsd0\" id=\"cflshid_26416\">Per un maggior dettaglio si rinvia a quanto indicato in Relazione del Consiglio di <span class=\"_ _0\" id=\"cflshid_26417\"></span>Amministrazione sull\u2019andamento </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26418\">della gestione.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24762": {
   "value": "<div class=\"t m0 x3 h9 y5c ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26419\">Nota 23. Debiti finanziari correnti</div><div class=\"t m0 x3 h6 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26420\"><span id=\"cflshid_26421\">I <span class=\"_ _a\" id=\"cflshid_26422\"></span>Debiti <span class=\"_ _a\" id=\"cflshid_26423\"></span>finanziari correnti <span class=\"_ _a\" id=\"cflshid_26424\"></span>al <span class=\"_ _a\" id=\"cflshid_26425\"></span>31 <span class=\"_ _a\" id=\"cflshid_26426\"></span>dicembre <span class=\"_ _a\" id=\"cflshid_26427\"></span>2023 <span class=\"_ _a\" id=\"cflshid_26428\"></span>ammontano <span class=\"_ _a\" id=\"cflshid_26429\"></span>ad <span class=\"_ _a\" id=\"cflshid_26430\"></span>Euro <span class=\"_ _a\" id=\"cflshid_26431\"></span>2.098 <span class=\"_ _a\" id=\"cflshid_26432\"></span>migliaia, <span class=\"_ _a\" id=\"cflshid_26433\"></span>rispetto <span class=\"_ _a\" id=\"cflshid_26434\"></span>agli <span class=\"_ _a\" id=\"cflshid_26435\"></span>Euro <span class=\"_ _a\" id=\"cflshid_26436\"></span>2.012 <span class=\"_ _a\" id=\"cflshid_26437\"></span>mi</span><span class=\"ff1\" id=\"cflshid_26438\">-</span></div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26439\">gliaia del passato esercizio.</div><div class=\"t m0 x3 h14 y17c fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26440\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_26441\"></span>o)</div><div class=\"t m0 x1e h11 y17d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26442\"><span id=\"cflshid_26443\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_26444\">\u00a0</span><span id=\"cflshid_26445\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_26446\">\u00a0</span><span id=\"cflshid_26447\">V<span class=\"_ _0\" id=\"cflshid_26448\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y51a ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26449\"><span id=\"cflshid_26450\">Debiti finanziari correnti</span><span class=\"_ _38\" id=\"cflshid_26451\">\u00a0</span><span class=\"ff1\" id=\"cflshid_26452\"><span id=\"cflshid_26453\">2.098</span><span class=\"_ _1a1\" id=\"cflshid_26454\">\u00a0</span><span id=\"cflshid_26455\">2.012</span><span class=\"_ _10\" id=\"cflshid_26456\">\u00a0</span><span id=\"cflshid_26457\">86</span></span></div><div class=\"t m0 x3 h5 y51b ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26458\"><span id=\"cflshid_26459\">T<span class=\"_ _2\" id=\"cflshid_26460\"></span>otale Debiti finanziari correnti</span><span class=\"_ _20f\" id=\"cflshid_26461\">\u00a0</span><span class=\"ff3\" id=\"cflshid_26462\"><span id=\"cflshid_26463\">2.098</span><span class=\"_ _c9\" id=\"cflshid_26464\">\u00a0</span><span id=\"cflshid_26465\">2.012</span><span class=\"_ _10\" id=\"cflshid_26466\">\u00a0</span><span id=\"cflshid_26467\">86</span></span></div><div class=\"t m0 x3 h9 y66 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26468\"><span id=\"cflshid_26469\">Nota 24. </span><span class=\"_ _25\" id=\"cflshid_26470\">\u00a0</span><span id=\"cflshid_26471\">Debiti tributari</span></div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_26472\">I Debiti tributari al 31 dicembre 2023 ammontano ad Euro 14.367 migliaia, rispetto agli Euro 32.492 migliaia del </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26473\">31 dicembre 2022. </div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 wsb8\" id=\"cflshid_26474\">La voce accoglie principalmente i debiti per imposte IRES e IRAP<span class=\"_ _0\" id=\"cflshid_26475\"></span> della Capogruppo, formatisi nell\u2019esercizio </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26476\">2023, e il debito per imposte correnti apportato al consolidato dalle societ\u00e0 controllate.</div><div class=\"t m0 x3 h14 y51c fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26477\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_26478\"></span>o)</div><div class=\"t m0 x1e h11 y51d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26479\"><span id=\"cflshid_26480\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_26481\">\u00a0</span><span id=\"cflshid_26482\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_26483\">\u00a0</span><span id=\"cflshid_26484\">V<span class=\"_ _0\" id=\"cflshid_26485\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y51e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26486\"><span id=\"cflshid_26487\">Debito per imposte correnti IRES</span><span class=\"_ _8c\" id=\"cflshid_26488\">\u00a0</span><span id=\"cflshid_26489\">10.234</span><span class=\"_ _c7\" id=\"cflshid_26490\">\u00a0</span><span id=\"cflshid_26491\">27.006</span><span class=\"_ _128\" id=\"cflshid_26492\">\u00a0</span><span id=\"cflshid_26493\">(16.772)</span></div><div class=\"t m0 x3 h2 y51f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26494\"><span id=\"cflshid_26495\">Debito per imposte correnti IRAP</span><span class=\"_ _20f\" id=\"cflshid_26496\">\u00a0</span><span id=\"cflshid_26497\">2.084</span><span class=\"_ _1a1\" id=\"cflshid_26498\">\u00a0</span><span id=\"cflshid_26499\">4.751</span><span class=\"_ _c4\" id=\"cflshid_26500\">\u00a0</span><span id=\"cflshid_26501\">(2.667)</span></div><div class=\"t m0 x3 h2 y520 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26502\"><span id=\"cflshid_26503\">Altri debiti tributari</span><span class=\"_ _37\" id=\"cflshid_26504\">\u00a0</span><span id=\"cflshid_26505\">2.049</span><span class=\"_ _1da\" id=\"cflshid_26506\">\u00a0</span><span id=\"cflshid_26507\">735</span><span class=\"_ _c9\" id=\"cflshid_26508\">\u00a0</span><span id=\"cflshid_26509\">1.314</span></div><div class=\"t m0 x3 h5 y521 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26510\"><span id=\"cflshid_26511\">T<span class=\"_ _2\" id=\"cflshid_26512\"></span>otale Debiti tributari</span><span class=\"_ _15e\" id=\"cflshid_26513\">\u00a0</span><span id=\"cflshid_26514\">14.367</span><span class=\"_ _c7\" id=\"cflshid_26515\">\u00a0</span><span id=\"cflshid_26516\">32.492</span><span class=\"_ _11e\" id=\"cflshid_26517\">\u00a0</span><span id=\"cflshid_26518\">(18.125)</span></div><div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26527\"><span id=\"cflshid_26528\">Nota 25. </span><span class=\"_ _25\" id=\"cflshid_26529\">\u00a0</span><span id=\"cflshid_26530\">Altre passivit\u00e0 correnti</span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws5c\" id=\"cflshid_26531\"><span id=\"cflshid_26532\">La composizione della voce <span class=\"_ _0\" id=\"cflshid_26533\"></span>Altre passivit\u00e0 correnti al 31 dicembre 2023, comparata con la situazione al 31 dicem</span><span class=\"ws0\" id=\"cflshid_26534\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26535\">bre 2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y15a fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26536\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_26537\"></span>o)</div><div class=\"t m0 x4b h11 y15b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26538\"><span id=\"cflshid_26539\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_26540\">\u00a0</span><span id=\"cflshid_26541\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_26542\">\u00a0</span><span id=\"cflshid_26543\">V<span class=\"_ _0\" id=\"cflshid_26544\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y1ca ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26545\"><span id=\"cflshid_26546\">Debiti verso agenti</span><span class=\"_ _210\" id=\"cflshid_26547\">\u00a0</span><span id=\"cflshid_26548\">2.281</span><span class=\"_ _c9\" id=\"cflshid_26549\">\u00a0</span><span id=\"cflshid_26550\">2.081</span><span class=\"_ _1da\" id=\"cflshid_26551\">\u00a0</span><span id=\"cflshid_26552\">200</span></div><div class=\"t m0 x3 h2 y1cb ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26553\"><span id=\"cflshid_26554\">Debiti verso dipendenti</span><span class=\"_ _1ac\" id=\"cflshid_26555\">\u00a0</span><span id=\"cflshid_26556\">17.810</span><span class=\"_ _c7\" id=\"cflshid_26557\">\u00a0</span><span id=\"cflshid_26558\">13.890</span><span class=\"_ _c9\" id=\"cflshid_26559\">\u00a0</span><span id=\"cflshid_26560\">3.920</span></div><div class=\"t m0 x3 h2 y1cc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26561\"><span id=\"cflshid_26562\">Debiti previdenziali</span><span class=\"_ _37\" id=\"cflshid_26563\">\u00a0</span><span id=\"cflshid_26564\">7.154</span><span class=\"_ _c9\" id=\"cflshid_26565\">\u00a0</span><span id=\"cflshid_26566\">5.715</span><span class=\"_ _c9\" id=\"cflshid_26567\">\u00a0</span><span id=\"cflshid_26568\">1.439</span></div><div class=\"t m0 x3 h2 y1cd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26569\">Debiti di societ\u00e0 italiane da versare in qualit\u00e0 di </div><div class=\"t m0 x3 h2 y522 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26570\">sostituto di imposta (Irpef, ritenute)</div><div class=\"t m0 x61 h2 y523 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26571\"><span id=\"cflshid_26572\">5.340</span><span class=\"_ _c9\" id=\"cflshid_26573\">\u00a0</span><span id=\"cflshid_26574\">4.334</span><span class=\"_ _c9\" id=\"cflshid_26575\">\u00a0</span><span id=\"cflshid_26576\">1.006</span></div><div class=\"t m0 x3 h2 y524 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26577\"><span id=\"cflshid_26578\">Debiti per imposte correnti non sul reddito</span><span class=\"_ _f3\" id=\"cflshid_26579\">\u00a0</span><span id=\"cflshid_26580\">347</span><span class=\"_ _1da\" id=\"cflshid_26581\">\u00a0</span><span id=\"cflshid_26582\">258</span><span class=\"_ _10\" id=\"cflshid_26583\">\u00a0</span><span id=\"cflshid_26584\">89</span></div><div class=\"t m0 x3 h2 y525 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26585\"><span id=\"cflshid_26586\">Debiti verso Erario per Iva</span><span class=\"_ _127\" id=\"cflshid_26587\">\u00a0</span><span id=\"cflshid_26588\">7.031</span><span class=\"_ _c9\" id=\"cflshid_26589\">\u00a0</span><span id=\"cflshid_26590\">7.523</span><span class=\"_ _1a6\" id=\"cflshid_26591\">\u00a0</span><span id=\"cflshid_26592\">(492)</span></div><div class=\"t m0 x3 h2 y526 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26593\"><span id=\"cflshid_26594\">Ratei e risconti passivi</span><span class=\"_ _15b\" id=\"cflshid_26595\">\u00a0</span><span id=\"cflshid_26596\">936</span><span class=\"_ _16\" id=\"cflshid_26597\">\u00a0</span><span id=\"cflshid_26598\">719</span><span class=\"_ _16\" id=\"cflshid_26599\">\u00a0</span><span id=\"cflshid_26600\">217</span></div><div class=\"t m0 x3 h2 y527 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26601\"><span id=\"cflshid_26602\">Anticipi da clienti</span><span class=\"_ _211\" id=\"cflshid_26603\">\u00a0</span><span id=\"cflshid_26604\">9.198</span><span class=\"_ _c9\" id=\"cflshid_26605\">\u00a0</span><span id=\"cflshid_26606\">7.146</span><span class=\"_ _c9\" id=\"cflshid_26607\">\u00a0</span><span id=\"cflshid_26608\">2.052</span></div><div class=\"t m0 x3 h2 y528 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26609\"><span id=\"cflshid_26610\">Debiti verso altri</span><span class=\"_ _212\" id=\"cflshid_26611\">\u00a0</span><span id=\"cflshid_26612\">5.544</span><span class=\"_ _c9\" id=\"cflshid_26613\">\u00a0</span><span id=\"cflshid_26614\">6.245</span><span class=\"_ _94\" id=\"cflshid_26615\">\u00a0</span><span id=\"cflshid_26616\">(701)</span></div><div class=\"t m0 x3 h5 y529 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26617\"><span id=\"cflshid_26618\">T<span class=\"_ _2\" id=\"cflshid_26619\"></span>otale <span class=\"_ _0\" id=\"cflshid_26620\"></span>Altre passivit\u00e0 correnti</span><span class=\"_ _68\" id=\"cflshid_26621\">\u00a0</span><span id=\"cflshid_26622\">55.641</span><span class=\"_ _48\" id=\"cflshid_26623\">\u00a0</span><span id=\"cflshid_26624\">47.91<span class=\"_ _0\" id=\"cflshid_26625\"></span>1</span><span class=\"_ _c9\" id=\"cflshid_26626\">\u00a0</span><span id=\"cflshid_26627\">7.730</span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws8a\" id=\"cflshid_26628\">I Debiti verso agenti si riferiscono all\u2019ammontare delle provvigioni maturate dal Gruppo Brunello Cucinelli nei </div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26629\">confronti dei propri agenti e non ancora liquidate alla data di chiusura di ciascun esercizio. </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsb6\" id=\"cflshid_26630\"><span id=\"cflshid_26631\">I Debiti verso dipendenti includono il debito relativo alle retribuzioni del mese di dicembre che vengono corri</span><span class=\"ws0\" id=\"cflshid_26632\">-</span></div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 wsaf\" id=\"cflshid_26633\">sposte nei primi giorni del mese di gennaio ed il debito relativo alle ferie maturate e non godute, mentre i Debiti </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_26634\">previdenziali si riferiscono ai contributi sulle retribuzioni erogate nel mese di dicembre e sulle retribuzioni iscritte </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26635\">per competenza nel mese di dicembre ed erogate nei primi giorni di gennaio. </div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26636\">I Debiti di societ\u00e0 italiane da versare in qualit\u00e0 di sostituto d\u2019imposta includono i saldi di fine esercizio relativi ad </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26637\">Irpef e ritenute, versati nel mese di gennaio.</div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26638\">I Debiti verso Erario per IV<span class=\"_ _fb\" id=\"cflshid_26639\"></span>A<span class=\"_ _0\" id=\"cflshid_26640\"></span> si riferiscono principalmente ai saldi delle societ\u00e0 estere del Gruppo.</div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 ws56\" id=\"cflshid_26641\">Gli <span class=\"_ _0\" id=\"cflshid_26642\"></span>Anticipi da clienti si riferiscono ad acconti che le societ\u00e0 del Gruppo ricevono prima della spedizione della </div><span id=\"cflshid_26644\">merce da alcuni clienti, sia retail che </span><span class=\"ffd\" id=\"cflshid_26645\">wholesale</span>, in prevalenza esteri.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24763": {
   "value": "<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26655\"><span id=\"cflshid_26656\">Nota 26. </span><span class=\"_ _25\" id=\"cflshid_26657\">\u00a0</span><span id=\"cflshid_26658\">Imposte</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_26659\">IMPOSTE DIFFERITE<span class=\"_ _0\" id=\"cflshid_26660\"></span><span class=\"_ _3\" id=\"cflshid_26661\"></span>A<span class=\"_ _1\" id=\"cflshid_26662\"></span>TTIVE E P<span class=\"_ _1\" id=\"cflshid_26663\"></span>ASSIVE</div><div class=\"t m0 x3 h7 y73 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26664\">La <span class=\"_ _a\" id=\"cflshid_26665\"></span>composizione <span class=\"_ _c\" id=\"cflshid_26666\"></span>delle <span class=\"_ _a\" id=\"cflshid_26667\"></span>Imposte <span class=\"_ _c\" id=\"cflshid_26668\"></span>differite <span class=\"_ _a\" id=\"cflshid_26669\"></span>attive <span class=\"_ _c\" id=\"cflshid_26670\"></span>e <span class=\"_ _c\" id=\"cflshid_26671\"></span>passive <span class=\"_ _a\" id=\"cflshid_26672\"></span>al <span class=\"_ _c\" id=\"cflshid_26673\"></span>31 <span class=\"_ _a\" id=\"cflshid_26674\"></span>dicembre <span class=\"_ _c\" id=\"cflshid_26675\"></span>2023, <span class=\"_ _c\" id=\"cflshid_26676\"></span>comparata <span class=\"_ _a\" id=\"cflshid_26677\"></span>con <span class=\"_ _c\" id=\"cflshid_26678\"></span>la <span class=\"_ _a\" id=\"cflshid_26679\"></span>situazione <span class=\"_ _c\" id=\"cflshid_26680\"></span>al <span class=\"_ _a\" id=\"cflshid_26681\"></span>31 </div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_26682\">dicembre 2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y421 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26683\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_26684\"></span>o)</div><div class=\"t m0 x1e h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26685\"><span id=\"cflshid_26686\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_26687\">\u00a0</span><span id=\"cflshid_26688\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_26689\">\u00a0</span><span id=\"cflshid_26690\">V<span class=\"_ _0\" id=\"cflshid_26691\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y52a ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26692\"><span id=\"cflshid_26693\">Imposte differite attive</span><span class=\"_ _3f\" id=\"cflshid_26694\">\u00a0</span><span class=\"ff1\" id=\"cflshid_26695\"><span id=\"cflshid_26696\">79.503</span><span class=\"_ _c7\" id=\"cflshid_26697\">\u00a0</span><span id=\"cflshid_26698\">65.337</span><span class=\"_ _c7\" id=\"cflshid_26699\">\u00a0</span><span id=\"cflshid_26700\">14.166</span></span></div><div class=\"t m0 x3 h2 y52b ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26701\"><span id=\"cflshid_26702\">Imposte differite passive</span><span class=\"_ _114\" id=\"cflshid_26703\">\u00a0</span><span class=\"ff1\" id=\"cflshid_26704\"><span id=\"cflshid_26705\">(10.256)</span><span class=\"_ _1e6\" id=\"cflshid_26706\">\u00a0</span><span id=\"cflshid_26707\"> (12.478)</span><span class=\"_ _1a1\" id=\"cflshid_26708\">\u00a0</span><span id=\"cflshid_26709\">2.222</span></span></div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_26710\">Il saldo <span class=\"_ _0\" id=\"cflshid_26711\"></span>delle imposte differite <span class=\"_ _3\" id=\"cflshid_26712\"></span>attive \u00e8 <span class=\"_ _0\" id=\"cflshid_26713\"></span>principalmente riconducibile all\u2019effetto <span class=\"_ _3\" id=\"cflshid_26714\"></span>fiscale relativo <span class=\"_ _0\" id=\"cflshid_26715\"></span>all\u2019elisione dei mar<span class=\"_ _3\" id=\"cflshid_26716\"></span>gini </div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_26717\">intercompany sulle rimanenze, all\u2019iscrizione <span class=\"_ _3\" id=\"cflshid_26718\"></span>di imposte differite attive sul <span class=\"_ _3\" id=\"cflshid_26719\"></span>saldo patrimoniale del fondo <span class=\"_ _3\" id=\"cflshid_26720\"></span>svalutazione </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_26721\">delle <span class=\"_ _c\" id=\"cflshid_26722\"></span>rimanenze <span class=\"_ _c\" id=\"cflshid_26723\"></span>ed <span class=\"_ _c\" id=\"cflshid_26724\"></span>alla <span class=\"_ _c\" id=\"cflshid_26725\"></span>fiscalit\u00e0 <span class=\"_ _c\" id=\"cflshid_26726\"></span>differita <span class=\"_ _c\" id=\"cflshid_26727\"></span>iscritta <span class=\"_ _d\" id=\"cflshid_26728\"></span>sulle <span class=\"_ _c\" id=\"cflshid_26729\"></span>differenze <span class=\"_ _c\" id=\"cflshid_26730\"></span>temporanee <span class=\"_ _c\" id=\"cflshid_26731\"></span>generate <span class=\"_ _c\" id=\"cflshid_26732\"></span>dalla <span class=\"_ _c\" id=\"cflshid_26733\"></span>contabilizzazione <span class=\"_ _d\" id=\"cflshid_26734\"></span>degli </div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_26735\">affitti e dalle <span class=\"_ _3\" id=\"cflshid_26736\"></span>perdite su cambi <span class=\"_ _3\" id=\"cflshid_26737\"></span>da valutazione. </div><div class=\"t m0 x3 h7 y59 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_26738\">Le imposte differite <span class=\"_ _3\" id=\"cflshid_26739\"></span>attive sono rilevate nella misura <span class=\"_ _3\" id=\"cflshid_26740\"></span>in cui sia probabile <span class=\"_ _3\" id=\"cflshid_26741\"></span>l\u2019esistenza di adeguati utili <span class=\"_ _3\" id=\"cflshid_26742\"></span>fiscali futuri che </div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_26743\">possano rendere <span class=\"_ _3\" id=\"cflshid_26744\"></span>applicabile l\u2019utilizzo delle <span class=\"_ _3\" id=\"cflshid_26745\"></span>differenze temporanee deducibili <span class=\"_ _0\" id=\"cflshid_26746\"></span>e delle attivit\u00e0 e <span class=\"_ _3\" id=\"cflshid_26747\"></span>passivit\u00e0 fiscali portate </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 lsc ws0\" id=\"cflshid_26748\">a nuovo.</div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 lsc ws4b\" id=\"cflshid_26757\">Il <span class=\"_ _0\" id=\"cflshid_26758\"></span>dettaglio delle <span class=\"_ _0\" id=\"cflshid_26759\"></span>Imposte <span class=\"_ _3\" id=\"cflshid_26760\"></span>differite <span class=\"_ _0\" id=\"cflshid_26761\"></span>nette al <span class=\"_ _0\" id=\"cflshid_26762\"></span>31 <span class=\"_ _3\" id=\"cflshid_26763\"></span>dicembre <span class=\"_ _3\" id=\"cflshid_26764\"></span>2023 <span class=\"_ _0\" id=\"cflshid_26765\"></span>e al <span class=\"_ _0\" id=\"cflshid_26766\"></span>31 <span class=\"_ _3\" id=\"cflshid_26767\"></span>dicembre <span class=\"_ _3\" id=\"cflshid_26768\"></span>2022 <span class=\"_ _0\" id=\"cflshid_26769\"></span>\u00e8 riportato <span class=\"_ _0\" id=\"cflshid_26770\"></span>nel <span class=\"_ _3\" id=\"cflshid_26771\"></span>seguente <span class=\"_ _0\" id=\"cflshid_26772\"></span>prospetto:</div><div class=\"t m0 x3 h14 y52c fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26773\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_26774\"></span>o) </div><div class=\"t m0 x3b h11 y52d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26775\">Esercizio chiuso al 31 dicembr<span class=\"_ _3\" id=\"cflshid_26776\"></span>e</div><div class=\"t m0 xb1 h11 y52e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26777\">Prospetto della </div><div class=\"t m0 x26 h11 y52f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26778\">Situazione </div><div class=\"t m0 xb1 h11 y530 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26779\">patrimoniale e </div><div class=\"t m0 x1f h11 y531 ffe fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26780\">finanziaria</div><div class=\"t m0 xaa h11 y52e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26781\"><span id=\"cflshid_26782\">Patrimonio Netto</span><span class=\"_ _5a\" id=\"cflshid_26783\">\u00a0</span><span id=\"cflshid_26784\">Conto economico</span><span class=\"_ _15d\" id=\"cflshid_26785\">\u00a0</span><span class=\"ffe\" id=\"cflshid_26786\">Differenze cambio, </span></div><div class=\"t m0 x99 h11 y52f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26787\">variazione area di </div><div class=\"t m0 x99 h11 y530 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26788\">consolidamento e </div><div class=\"t m0 x4 h11 y531 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26789\">altre variazioni</div><div class=\"t m0 x26 h11 y532 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_26790\"><span id=\"cflshid_26791\">2023</span><span class=\"_ _5d\" id=\"cflshid_26792\">\u00a0</span><span id=\"cflshid_26793\">2022</span><span class=\"_ _213\" id=\"cflshid_26794\">\u00a0</span><span id=\"cflshid_26795\">2023</span><span class=\"_ _5d\" id=\"cflshid_26796\">\u00a0</span><span id=\"cflshid_26797\">2022</span><span class=\"_ _213\" id=\"cflshid_26798\">\u00a0</span><span id=\"cflshid_26799\">2023</span><span class=\"_ _5d\" id=\"cflshid_26800\">\u00a0</span><span id=\"cflshid_26801\">2022</span><span class=\"_ _213\" id=\"cflshid_26802\">\u00a0</span><span id=\"cflshid_26803\">2023</span><span class=\"_ _5d\" id=\"cflshid_26804\">\u00a0</span><span id=\"cflshid_26805\">2022</span></div><div class=\"t m0 x3 h2 y533 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26806\"><span id=\"cflshid_26807\">Ammortamento attivit\u00e0 immateriali</span><span class=\"_ _19d\" id=\"cflshid_26808\">\u00a0</span><span id=\"cflshid_26809\">83</span><span class=\"_ _213\" id=\"cflshid_26810\">\u00a0</span><span id=\"cflshid_26811\">177</span><span class=\"_ _14b\" id=\"cflshid_26812\">\u00a0</span><span id=\"cflshid_26813\">-</span><span class=\"_ _12d\" id=\"cflshid_26814\">\u00a0</span><span id=\"cflshid_26815\">-</span><span class=\"_ _a1\" id=\"cflshid_26816\">\u00a0</span><span id=\"cflshid_26817\">(94)</span><span class=\"_ _43\" id=\"cflshid_26818\">\u00a0</span><span id=\"cflshid_26819\">(76)</span><span class=\"_ _9c\" id=\"cflshid_26820\">\u00a0</span><span id=\"cflshid_26821\">-</span><span class=\"_ _9c\" id=\"cflshid_26822\">\u00a0</span><span id=\"cflshid_26823\">-</span></div><div class=\"t m0 x3 h2 y534 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26824\"><span id=\"cflshid_26825\">Ammortamento immobili, impianti e macchinari</span><span class=\"_ _bf\" id=\"cflshid_26826\">\u00a0</span><span id=\"cflshid_26827\">(6.585)</span><span class=\"_ _16a\" id=\"cflshid_26828\">\u00a0</span><span id=\"cflshid_26829\">(7.621)</span><span class=\"_ _12d\" id=\"cflshid_26830\">\u00a0</span><span id=\"cflshid_26831\">-</span><span class=\"_ _9c\" id=\"cflshid_26832\">\u00a0</span><span id=\"cflshid_26833\">-</span><span class=\"_ _a2\" id=\"cflshid_26834\">\u00a0</span><span id=\"cflshid_26835\">836</span><span class=\"_ _15d\" id=\"cflshid_26836\">\u00a0</span><span id=\"cflshid_26837\">(747)</span><span class=\"_ _5c\" id=\"cflshid_26838\">\u00a0</span><span id=\"cflshid_26839\">200</span><span class=\"_ _15d\" id=\"cflshid_26840\">\u00a0</span><span id=\"cflshid_26841\">(418)</span></div><div class=\"t m0 x3 h2 y535 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26842\"><span id=\"cflshid_26843\">Fondo svalutazione crediti</span><span class=\"_ _1e1\" id=\"cflshid_26844\">\u00a0</span><span id=\"cflshid_26845\">1.129</span><span class=\"_ _213\" id=\"cflshid_26846\">\u00a0</span><span id=\"cflshid_26847\">700</span><span class=\"_ _9c\" id=\"cflshid_26848\">\u00a0</span><span id=\"cflshid_26849\">-</span><span class=\"_ _14b\" id=\"cflshid_26850\">\u00a0</span><span id=\"cflshid_26851\">-</span><span class=\"_ _5c\" id=\"cflshid_26852\">\u00a0</span><span id=\"cflshid_26853\">431</span><span class=\"_ _5c\" id=\"cflshid_26854\">\u00a0</span><span id=\"cflshid_26855\">106</span><span class=\"_ _60\" id=\"cflshid_26856\">\u00a0</span><span id=\"cflshid_26857\">(2)</span><span class=\"_ _9c\" id=\"cflshid_26858\">\u00a0</span><span id=\"cflshid_26859\">-</span></div><div class=\"t m0 x3 h2 y536 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26860\"><span id=\"cflshid_26861\">Fair value derivati</span><span class=\"_ _214\" id=\"cflshid_26862\">\u00a0</span><span id=\"cflshid_26863\">(2.055)</span><span class=\"_ _16a\" id=\"cflshid_26864\">\u00a0</span><span id=\"cflshid_26865\">(2.120)</span><span class=\"_ _5f\" id=\"cflshid_26866\">\u00a0</span><span id=\"cflshid_26867\">65</span><span class=\"_ _16a\" id=\"cflshid_26868\">\u00a0</span><span id=\"cflshid_26869\">(2.947)</span><span class=\"_ _12d\" id=\"cflshid_26870\">\u00a0</span><span id=\"cflshid_26871\">-</span><span class=\"_ _14b\" id=\"cflshid_26872\">\u00a0</span><span id=\"cflshid_26873\">-</span><span class=\"_ _9c\" id=\"cflshid_26874\">\u00a0</span><span id=\"cflshid_26875\">-</span><span class=\"_ _9c\" id=\"cflshid_26876\">\u00a0</span><span id=\"cflshid_26877\">-</span></div><div class=\"t m0 x3 h2 y537 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26878\"><span id=\"cflshid_26879\">Leasing IAS 17 - normalizzazione canoni</span><span class=\"_ _1dd\" id=\"cflshid_26880\">\u00a0</span><span id=\"cflshid_26881\">5.142</span><span class=\"_ _58\" id=\"cflshid_26882\">\u00a0</span><span id=\"cflshid_26883\">6.455</span><span class=\"_ _9c\" id=\"cflshid_26884\">\u00a0</span><span id=\"cflshid_26885\">-</span><span class=\"_ _9c\" id=\"cflshid_26886\">\u00a0</span><span id=\"cflshid_26887\">-</span><span class=\"_ _9f\" id=\"cflshid_26888\">\u00a0</span><span id=\"cflshid_26889\">(1.11<span class=\"_ _0\" id=\"cflshid_26890\"></span>1)</span><span class=\"_ _c5\" id=\"cflshid_26891\">\u00a0</span><span id=\"cflshid_26892\">(801)</span><span class=\"_ _15d\" id=\"cflshid_26893\">\u00a0</span><span id=\"cflshid_26894\">(202)</span><span class=\"_ _5c\" id=\"cflshid_26895\">\u00a0</span><span id=\"cflshid_26896\">432</span></div><div class=\"t m0 x3 h2 y538 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26897\"><span id=\"cflshid_26898\">IAS 19 - T<span class=\"_ _0\" id=\"cflshid_26899\"></span>rattamento Fine Rapporto</span><span class=\"_ _173\" id=\"cflshid_26900\">\u00a0</span><span id=\"cflshid_26901\">276</span><span class=\"_ _213\" id=\"cflshid_26902\">\u00a0</span><span id=\"cflshid_26903\">141</span><span class=\"_ _5c\" id=\"cflshid_26904\">\u00a0</span><span id=\"cflshid_26905\">132</span><span class=\"_ _bd\" id=\"cflshid_26906\">\u00a0</span><span id=\"cflshid_26907\">22</span><span class=\"_ _67\" id=\"cflshid_26908\">\u00a0</span><span id=\"cflshid_26909\">3</span><span class=\"_ _60\" id=\"cflshid_26910\">\u00a0</span><span id=\"cflshid_26911\">(3)</span><span class=\"_ _9c\" id=\"cflshid_26912\">\u00a0</span><span id=\"cflshid_26913\">-</span><span class=\"_ _9c\" id=\"cflshid_26914\">\u00a0</span><span id=\"cflshid_26915\">-</span></div><div class=\"t m0 x3 h2 y539 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26916\"><span id=\"cflshid_26917\">IAS 37 - Fondo Indennit\u00e0 Suppletiva Clientela</span><span class=\"_ _9c\" id=\"cflshid_26918\">\u00a0</span><span id=\"cflshid_26919\">121</span><span class=\"_ _5c\" id=\"cflshid_26920\">\u00a0</span><span id=\"cflshid_26921\">121</span><span class=\"_ _9c\" id=\"cflshid_26922\">\u00a0</span><span id=\"cflshid_26923\">-</span><span class=\"_ _14b\" id=\"cflshid_26924\">\u00a0</span><span id=\"cflshid_26925\">-</span><span class=\"_ _9c\" id=\"cflshid_26926\">\u00a0</span><span id=\"cflshid_26927\">-</span><span class=\"_ _9c\" id=\"cflshid_26928\">\u00a0</span><span id=\"cflshid_26929\">-</span><span class=\"_ _9c\" id=\"cflshid_26930\">\u00a0</span><span id=\"cflshid_26931\">-</span><span class=\"_ _9c\" id=\"cflshid_26932\">\u00a0</span><span id=\"cflshid_26933\">-</span></div><div class=\"t m0 x3 h2 y53a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26934\"><span id=\"cflshid_26935\">Eliminazione margini intercompany su rimanenze</span><span class=\"_ _16a\" id=\"cflshid_26936\">\u00a0</span><span id=\"cflshid_26937\">36.599</span><span class=\"_ _46\" id=\"cflshid_26938\">\u00a0</span><span id=\"cflshid_26939\">28.559</span><span class=\"_ _9c\" id=\"cflshid_26940\">\u00a0</span><span id=\"cflshid_26941\">-</span><span class=\"_ _9c\" id=\"cflshid_26942\">\u00a0</span><span id=\"cflshid_26943\">-</span><span class=\"_ _58\" id=\"cflshid_26944\">\u00a0</span><span id=\"cflshid_26945\">8.040</span><span class=\"_ _46\" id=\"cflshid_26946\">\u00a0</span><span id=\"cflshid_26947\">10.769</span><span class=\"_ _9c\" id=\"cflshid_26948\">\u00a0</span><span id=\"cflshid_26949\">-</span><span class=\"_ _9c\" id=\"cflshid_26950\">\u00a0</span><span id=\"cflshid_26951\">-</span></div><div class=\"t m0 x3 h2 y53b ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26952\"><span id=\"cflshid_26953\">Eliminazione effetti plusvalenze intercompany</span><span class=\"_ _18f\" id=\"cflshid_26954\">\u00a0</span><span class=\"ff1\" id=\"cflshid_26955\"><span id=\"cflshid_26956\">9</span><span class=\"_ _1bb\" id=\"cflshid_26957\">\u00a0</span><span id=\"cflshid_26958\">9</span><span class=\"_ _9c\" id=\"cflshid_26959\">\u00a0</span><span id=\"cflshid_26960\">-</span><span class=\"_ _9c\" id=\"cflshid_26961\">\u00a0</span><span id=\"cflshid_26962\">-</span><span class=\"_ _9c\" id=\"cflshid_26963\">\u00a0</span><span id=\"cflshid_26964\">-</span><span class=\"_ _9c\" id=\"cflshid_26965\">\u00a0</span><span id=\"cflshid_26966\">-</span><span class=\"_ _9c\" id=\"cflshid_26967\">\u00a0</span><span id=\"cflshid_26968\">-</span><span class=\"_ _9c\" id=\"cflshid_26969\">\u00a0</span><span id=\"cflshid_26970\">-</span></span></div><div class=\"t m0 x3 h2 y53c ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26971\"><span id=\"cflshid_26972\">Imposte anticipate su perdite fiscali</span><span class=\"_ _16\" id=\"cflshid_26973\">\u00a0</span><span class=\"ff1\" id=\"cflshid_26974\"><span id=\"cflshid_26975\">189</span><span class=\"_ _5c\" id=\"cflshid_26976\">\u00a0</span><span id=\"cflshid_26977\">428</span><span class=\"_ _9c\" id=\"cflshid_26978\">\u00a0</span><span id=\"cflshid_26979\">-</span><span class=\"_ _9c\" id=\"cflshid_26980\">\u00a0</span><span id=\"cflshid_26981\">-</span><span class=\"_ _15d\" id=\"cflshid_26982\">\u00a0</span><span id=\"cflshid_26983\">(239)</span><span class=\"_ _c5\" id=\"cflshid_26984\">\u00a0</span><span id=\"cflshid_26985\">(753)</span><span class=\"_ _9c\" id=\"cflshid_26986\">\u00a0</span><span id=\"cflshid_26987\">-</span><span class=\"_ _9c\" id=\"cflshid_26988\">\u00a0</span><span id=\"cflshid_26989\">-</span></span></div><div class=\"t m0 x3 h2 y53d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_26990\"><span id=\"cflshid_26991\">Utili e perdite su cambi non realizzati</span><span class=\"_ _13d\" id=\"cflshid_26992\">\u00a0</span><span id=\"cflshid_26993\">2.066</span><span class=\"_ _16f\" id=\"cflshid_26994\">\u00a0</span><span id=\"cflshid_26995\">1.227</span><span class=\"_ _9c\" id=\"cflshid_26996\">\u00a0</span><span id=\"cflshid_26997\">-</span><span class=\"_ _9c\" id=\"cflshid_26998\">\u00a0</span><span id=\"cflshid_26999\">-</span><span class=\"_ _a2\" id=\"cflshid_27000\">\u00a0</span><span id=\"cflshid_27001\">839</span><span class=\"_ _16f\" id=\"cflshid_27002\">\u00a0</span><span id=\"cflshid_27003\">1.496</span><span class=\"_ _9c\" id=\"cflshid_27004\">\u00a0</span><span id=\"cflshid_27005\">-</span><span class=\"_ _9c\" id=\"cflshid_27006\">\u00a0</span><span id=\"cflshid_27007\">-</span></div><div class=\"t m0 x3 h2 y53e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27008\"><span id=\"cflshid_27009\">Operazioni tassate per cassa</span><span class=\"_ _215\" id=\"cflshid_27010\">\u00a0</span><span id=\"cflshid_27011\">177</span><span class=\"_ _5c\" id=\"cflshid_27012\">\u00a0</span><span id=\"cflshid_27013\">443</span><span class=\"_ _9c\" id=\"cflshid_27014\">\u00a0</span><span id=\"cflshid_27015\">-</span><span class=\"_ _9c\" id=\"cflshid_27016\">\u00a0</span><span id=\"cflshid_27017\">-</span><span class=\"_ _c5\" id=\"cflshid_27018\">\u00a0</span><span id=\"cflshid_27019\">(256)</span><span class=\"_ _5c\" id=\"cflshid_27020\">\u00a0</span><span id=\"cflshid_27021\">152</span><span class=\"_ _43\" id=\"cflshid_27022\">\u00a0</span><span id=\"cflshid_27023\">(10)</span><span class=\"_ _5f\" id=\"cflshid_27024\">\u00a0</span><span id=\"cflshid_27025\">14</span></div><div class=\"t m0 x3 h2 y53f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27026\">Operazioni cessione quote Brunello Cucinelli </div><div class=\"t m0 x3 h2 y540 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27027\">Suisse S.A. a dipendenti</div><div class=\"t m0 x9e h2 y541 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27028\"><span id=\"cflshid_27029\">-</span><span class=\"_ _5f\" id=\"cflshid_27030\">\u00a0</span><span id=\"cflshid_27031\">54</span><span class=\"_ _9c\" id=\"cflshid_27032\">\u00a0</span><span id=\"cflshid_27033\">-</span><span class=\"_ _9c\" id=\"cflshid_27034\">\u00a0</span><span id=\"cflshid_27035\">-</span><span class=\"_ _43\" id=\"cflshid_27036\">\u00a0</span><span id=\"cflshid_27037\">(54)</span><span class=\"_ _14b\" id=\"cflshid_27038\">\u00a0</span><span id=\"cflshid_27039\">-</span><span class=\"_ _12d\" id=\"cflshid_27040\">\u00a0</span><span id=\"cflshid_27041\">-</span><span class=\"_ _1bb\" id=\"cflshid_27042\">\u00a0</span><span id=\"cflshid_27043\">3</span></div><div class=\"t m0 x3 h2 y542 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27044\"><span id=\"cflshid_27045\">Investimenti netti in gestioni estere</span><span class=\"_ _12f\" id=\"cflshid_27046\">\u00a0</span><span id=\"cflshid_27047\">-</span><span class=\"_ _14b\" id=\"cflshid_27048\">\u00a0</span><span id=\"cflshid_27049\">-</span><span class=\"_ _5c\" id=\"cflshid_27050\">\u00a0</span><span id=\"cflshid_27051\">924</span><span class=\"_ _5c\" id=\"cflshid_27052\">\u00a0</span><span id=\"cflshid_27053\">747</span><span class=\"_ _15d\" id=\"cflshid_27054\">\u00a0</span><span id=\"cflshid_27055\">(924)</span><span class=\"_ _c5\" id=\"cflshid_27056\">\u00a0</span><span id=\"cflshid_27057\">(747)</span><span class=\"_ _9c\" id=\"cflshid_27058\">\u00a0</span><span id=\"cflshid_27059\">-</span><span class=\"_ _9c\" id=\"cflshid_27060\">\u00a0</span><span id=\"cflshid_27061\">-</span></div><div class=\"t m0 x3 h2 y543 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27062\"><span id=\"cflshid_27063\">IFRS 16 - Lease</span><span class=\"_ _104\" id=\"cflshid_27064\">\u00a0</span><span id=\"cflshid_27065\">10.032</span><span class=\"_ _58\" id=\"cflshid_27066\">\u00a0</span><span id=\"cflshid_27067\">8.556</span><span class=\"_ _9c\" id=\"cflshid_27068\">\u00a0</span><span id=\"cflshid_27069\">-</span><span class=\"_ _9c\" id=\"cflshid_27070\">\u00a0</span><span id=\"cflshid_27071\">-</span><span class=\"_ _16f\" id=\"cflshid_27072\">\u00a0</span><span id=\"cflshid_27073\">1.860</span><span class=\"_ _5c\" id=\"cflshid_27074\">\u00a0</span><span id=\"cflshid_27075\">806</span><span class=\"_ _c5\" id=\"cflshid_27076\">\u00a0</span><span id=\"cflshid_27077\">(384)</span><span class=\"_ _5c\" id=\"cflshid_27078\">\u00a0</span><span id=\"cflshid_27079\">264</span></div><div class=\"t m0 x3 h2 y544 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27080\"><span id=\"cflshid_27081\">Svalutazione rimanenze</span><span class=\"_ _1f3\" id=\"cflshid_27082\">\u00a0</span><span id=\"cflshid_27083\">22.229</span><span class=\"_ _46\" id=\"cflshid_27084\">\u00a0</span><span id=\"cflshid_27085\">12.134</span><span class=\"_ _9c\" id=\"cflshid_27086\">\u00a0</span><span id=\"cflshid_27087\">-</span><span class=\"_ _9c\" id=\"cflshid_27088\">\u00a0</span><span id=\"cflshid_27089\">-</span><span class=\"_ _46\" id=\"cflshid_27090\">\u00a0</span><span id=\"cflshid_27091\">10.095</span><span class=\"_ _15d\" id=\"cflshid_27092\">\u00a0</span><span id=\"cflshid_27093\">3.31<span class=\"_ _0\" id=\"cflshid_27094\"></span>1</span><span class=\"_ _9c\" id=\"cflshid_27095\">\u00a0</span><span id=\"cflshid_27096\">-</span><span class=\"_ _9c\" id=\"cflshid_27097\">\u00a0</span><span id=\"cflshid_27098\">-</span></div><div class=\"t m0 x3 h2 y545 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27099\"><span id=\"cflshid_27100\">Altri</span><span class=\"_ _2f\" id=\"cflshid_27101\">\u00a0</span><span id=\"cflshid_27102\">(165)</span><span class=\"_ _16f\" id=\"cflshid_27103\">\u00a0</span><span id=\"cflshid_27104\">3.596</span><span class=\"_ _14b\" id=\"cflshid_27105\">\u00a0</span><span id=\"cflshid_27106\">-</span><span class=\"_ _12d\" id=\"cflshid_27107\">\u00a0</span><span id=\"cflshid_27108\">-</span><span class=\"_ _16a\" id=\"cflshid_27109\">\u00a0</span><span id=\"cflshid_27110\">(3.770)</span><span class=\"_ _5c\" id=\"cflshid_27111\">\u00a0</span><span id=\"cflshid_27112\">173</span><span class=\"_ _1bb\" id=\"cflshid_27113\">\u00a0</span><span id=\"cflshid_27114\">9</span><span class=\"_ _5f\" id=\"cflshid_27115\">\u00a0</span><span id=\"cflshid_27116\">85</span></div><div class=\"t m0 x3 h5 y546 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27117\"><span id=\"cflshid_27118\">Costo/ (Ricavo) per imposte differite</span><span class=\"_ _39\" id=\"cflshid_27119\">\u00a0</span><span class=\"ff3\" id=\"cflshid_27120\"><span id=\"cflshid_27121\">15.656</span><span class=\"_ _46\" id=\"cflshid_27122\">\u00a0</span><span id=\"cflshid_27123\">13.686</span></span></div><div class=\"t m0 x3 h5 y547 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27124\"><span id=\"cflshid_27125\">Imposte differite riconosciute </span><span class=\"ff3\" id=\"cflshid_27126\">\u00a0</span></div><div class=\"t m0 x3 h5 y548 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27127\">a Patrimonio Netto</div><div class=\"t m0 xb2 h5 y549 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27128\"><span id=\"cflshid_27129\">1.121</span><span class=\"_ _16a\" id=\"cflshid_27130\">\u00a0</span><span id=\"cflshid_27131\">(2.178)</span></div><div class=\"t m0 x3 h5 y54a ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27132\"><span id=\"cflshid_27133\">Differenza cambio e variazione ar<span class=\"_ _3\" id=\"cflshid_27134\"></span>ea </span><span class=\"ff3\" id=\"cflshid_27135\">\u00a0</span></div><div class=\"t m0 x3 h5 y54b ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27136\">di consolidamento</div><div class=\"t m0 xb3 h5 y54c ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27137\"><span id=\"cflshid_27138\">(389)</span><span class=\"_ _5c\" id=\"cflshid_27139\">\u00a0</span><span id=\"cflshid_27140\">380</span></div><div class=\"t m0 x3 h5 y54d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27141\">Attivit\u00e0/ (Passivit\u00e0) nette per imposte  </div><div class=\"t m0 x3 h5 y54e ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27142\">differite nette</div><div class=\"t m0 x37 h5 y54f ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27143\"><span id=\"cflshid_27144\">69.247</span><span class=\"_ _46\" id=\"cflshid_27145\">\u00a0</span><span id=\"cflshid_27146\">52.859</span></div><div class=\"t m0 x3 h1a y550 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27147\">Rappr<span class=\"_ _3\" id=\"cflshid_27148\"></span>esentate nel pr<span class=\"_ _3\" id=\"cflshid_27149\"></span>ospetto della situazione patrimoniale e finanziaria consolidata come segue:</div><div class=\"t m0 x3 h2 y551 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27150\"><span id=\"cflshid_27151\">Imposte differite attive</span><span class=\"_ _1b3\" id=\"cflshid_27152\">\u00a0</span><span class=\"ff1\" id=\"cflshid_27153\"><span id=\"cflshid_27154\">79.503</span><span class=\"_ _46\" id=\"cflshid_27155\">\u00a0</span><span id=\"cflshid_27156\">65.337</span></span></div><div class=\"t m0 x3 h2 y552 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27157\"><span id=\"cflshid_27158\">Imposte differite passive</span><span class=\"_ _10e\" id=\"cflshid_27159\">\u00a0</span><span class=\"ff1\" id=\"cflshid_27160\"><span id=\"cflshid_27161\">(10.256)</span><span class=\"_ _57\" id=\"cflshid_27162\">\u00a0</span><span id=\"cflshid_27163\">(12.478)</span></span></div><span id=\"cflshid_27165\">Attivit\u00e0 nette per imposte differite </span><span class=\"_ _216\" id=\"cflshid_27166\">\u00a0</span><span id=\"cflshid_27168\">69.247</span><span class=\"_ _46\" id=\"cflshid_27169\">\u00a0</span>52.85",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24764": {
   "value": "<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_27179\">IMPOSTE SUL<span class=\"_ _2\" id=\"cflshid_27180\"></span> REDDITO</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws3b\" id=\"cflshid_27181\">La composizione della voce Imposte sul reddito risultante da conto economico consolidato per gli esercizi chiusi </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27182\">al 31 dicembre 2023 e al 31 dicembre 2022 \u00e8 di seguito rappresentata: </div><div class=\"t m0 x3 h14 y15a fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27183\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_27184\"></span>o)</div><div class=\"t m0 x1e h11 y15b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27185\"><span id=\"cflshid_27186\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_27187\">\u00a0</span><span id=\"cflshid_27188\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_27189\">\u00a0</span><span id=\"cflshid_27190\">V<span class=\"_ _0\" id=\"cflshid_27191\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y1ca ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27192\"><span id=\"cflshid_27193\">Imposte correnti</span><span class=\"_ _f7\" id=\"cflshid_27194\">\u00a0</span><span id=\"cflshid_27195\">66.474</span><span class=\"_ _1b7\" id=\"cflshid_27196\">\u00a0</span><span id=\"cflshid_27197\">50.396</span><span class=\"_ _c7\" id=\"cflshid_27198\">\u00a0</span><span id=\"cflshid_27199\">16.078</span></div><div class=\"t m0 x3 h2 y1cb ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27200\"><span id=\"cflshid_27201\">Imposte differite nette</span><span class=\"_ _15e\" id=\"cflshid_27202\">\u00a0</span><span class=\"ff1\" id=\"cflshid_27203\"><span id=\"cflshid_27204\">(15.656)</span><span class=\"_ _1e6\" id=\"cflshid_27205\">\u00a0</span><span id=\"cflshid_27206\"> (13.686)</span><span class=\"_ _c4\" id=\"cflshid_27207\">\u00a0</span><span id=\"cflshid_27208\">(1.970)</span></span></div><div class=\"t m0 x3 h2 y1cc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27209\"><span id=\"cflshid_27210\">Imposte esercizi precedenti</span><span class=\"_ _12c\" id=\"cflshid_27211\">\u00a0</span><span id=\"cflshid_27212\">(1.286)</span><span class=\"_ _10\" id=\"cflshid_27213\">\u00a0</span><span id=\"cflshid_27214\">52</span><span class=\"_ _c4\" id=\"cflshid_27215\">\u00a0</span><span id=\"cflshid_27216\">(1.338)</span></div><div class=\"t m0 x3 h5 y477 ff3 fs1 fc0 sc0 ls16 ws0\" id=\"cflshid_27217\">T<span class=\"_ _2\" id=\"cflshid_27218\"></span>otale Imposte sul reddito nel conto economico </div><div class=\"t m0 x3 h5 y554 ff3 fs1 fc0 sc0 ls16 wsfd\" id=\"cflshid_27219\">consolidato</div><div class=\"t m0 xaa h5 y555 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27220\"><span id=\"cflshid_27221\">49.532</span><span class=\"_ _c7\" id=\"cflshid_27222\">\u00a0</span><span id=\"cflshid_27223\">36.762</span><span class=\"_ _c7\" id=\"cflshid_27224\">\u00a0</span><span id=\"cflshid_27225\">12.770</span></div><div class=\"t m0 x3 h2 y556 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27226\">Imposte sul reddito riconosciute nel Conto economico </div><div class=\"t m0 x3 h2 y557 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27227\">complessivo consolidato</div><div class=\"t m0 xb4 h2 y558 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27228\"><span id=\"cflshid_27229\">(1.121)</span><span class=\"_ _c9\" id=\"cflshid_27230\">\u00a0</span><span id=\"cflshid_27231\">2.925</span><span class=\"_ _c4\" id=\"cflshid_27232\">\u00a0</span><span id=\"cflshid_27233\">(4.046)</span></div><div class=\"t m0 x3 h5 y559 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27234\"><span id=\"cflshid_27235\">T<span class=\"_ _2\" id=\"cflshid_27236\"></span>otale Imposte sul reddito</span><span class=\"_ _12c\" id=\"cflshid_27237\">\u00a0</span><span id=\"cflshid_27238\">48.41<span class=\"_ _0\" id=\"cflshid_27239\"></span>1</span><span class=\"_ _c7\" id=\"cflshid_27240\">\u00a0</span><span id=\"cflshid_27241\">39.687</span><span class=\"_ _c9\" id=\"cflshid_27242\">\u00a0</span><span id=\"cflshid_27243\">8.724</span></div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27244\">Si riporta di seguito la riconciliazione fra l\u2019aliquota nominale e quella effettiva del Gruppo Brunello Cucinelli per </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27245\">gli esercizi chiusi al 31 dicembre 2023 e al 31 dicembre 2022:</div><div class=\"t m0 x3 h14 y55a fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27246\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_27247\"></span>o)</div><div class=\"t m0 xa3 h11 y464 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27248\">            Esercizio chiuso al 31 dicembr<span class=\"_ _3\" id=\"cflshid_27249\"></span>e</div><div class=\"t m0 x2c h11 y55b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27250\"><span id=\"cflshid_27251\">2023</span><span class=\"_ _1f2\" id=\"cflshid_27252\">\u00a0</span><span id=\"cflshid_27253\">2022</span></div><div class=\"t m0 x3 h5 y55c ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27254\"><span id=\"cflshid_27255\">Risultato ante imposte</span><span class=\"_ _14e\" id=\"cflshid_27256\">\u00a0</span><span id=\"cflshid_27257\">173.341</span><span class=\"_ _cd\" id=\"cflshid_27258\">\u00a0</span><span id=\"cflshid_27259\">123.967</span></div><div class=\"t m0 x3 h2 y55d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27260\"><span id=\"cflshid_27261\">Aliquota Ires in vigore per l'esercizio</span><span class=\"_ _34\" id=\"cflshid_27262\">\u00a0</span><span id=\"cflshid_27263\">24,00%</span><span class=\"_ _148\" id=\"cflshid_27264\">\u00a0</span><span id=\"cflshid_27265\">24,00%</span></div><div class=\"t m0 x3 h5 y55e ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27266\"><span id=\"cflshid_27267\">Onere fiscale teorico</span><span class=\"_ _217\" id=\"cflshid_27268\">\u00a0</span><span class=\"ff3\" id=\"cflshid_27269\"><span id=\"cflshid_27270\">(41.602)</span><span class=\"_ _128\" id=\"cflshid_27271\">\u00a0</span><span id=\"cflshid_27272\">(29.752)</span></span></div><div class=\"t m0 x3 h2 y55f ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27273\"><span id=\"cflshid_27274\">Imposte sul reddito aventi differente aliquota (Irap)</span><span class=\"_ _218\" id=\"cflshid_27275\">\u00a0</span><span class=\"ff1\" id=\"cflshid_27276\"><span id=\"cflshid_27277\">(6.925)</span><span class=\"_ _c4\" id=\"cflshid_27278\">\u00a0</span><span id=\"cflshid_27279\">(7.030)</span></span></div><div class=\"t m0 x3 h2 y560 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27280\"><span id=\"cflshid_27281\">Effetto della diversa aliquota fiscale delle societ\u00e0 estere</span><span class=\"_ _13a\" id=\"cflshid_27282\">\u00a0</span><span class=\"ff1\" id=\"cflshid_27283\"><span id=\"cflshid_27284\">443</span><span class=\"_ _1a6\" id=\"cflshid_27285\">\u00a0</span><span id=\"cflshid_27286\">(473)</span></span></div><div class=\"t m0 x3 h2 y561 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27287\"><span id=\"cflshid_27288\">Imposte esercizi precedenti </span><span class=\"_ _157\" id=\"cflshid_27289\">\u00a0</span><span id=\"cflshid_27290\">1.286</span><span class=\"_ _123\" id=\"cflshid_27291\">\u00a0</span><span id=\"cflshid_27292\">(52)</span></div><div class=\"t m0 x3 h2 y562 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27293\"><span id=\"cflshid_27294\">Altre variazioni</span><span class=\"_ _219\" id=\"cflshid_27295\">\u00a0</span><span id=\"cflshid_27296\">(2.734)</span><span class=\"_ _1da\" id=\"cflshid_27297\">\u00a0</span><span id=\"cflshid_27298\">545</span></div><div class=\"t m0 x3 h5 y563 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27299\"><span id=\"cflshid_27300\">T<span class=\"_ _2\" id=\"cflshid_27301\"></span>otale imposte a Conto Economico</span><span class=\"_ _21a\" id=\"cflshid_27302\">\u00a0</span><span id=\"cflshid_27303\">(49.532)</span><span class=\"_ _128\" id=\"cflshid_27304\">\u00a0</span><span id=\"cflshid_27305\">(36.762)</span></div><div class=\"t m0 x3 h1a y564 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27306\"><span id=\"cflshid_27307\">Aliquota di imposta effettiva</span><span class=\"_ _1aa\" id=\"cflshid_27308\">\u00a0</span><span id=\"cflshid_27309\">28,57%</span><span class=\"_ _148\" id=\"cflshid_27310\">\u00a0</span><span id=\"cflshid_27311\">29,65%</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24765": {
   "value": "<div class=\"t m0 x3 h9 y73 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27328\"><span id=\"cflshid_27329\">Nota 27. </span><span class=\"_ _25\" id=\"cflshid_27330\">\u00a0</span><span id=\"cflshid_27331\">Ricavi</span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 wse9\" id=\"cflshid_27332\">La composizione della voce Ricavi al 31 dicembre 2023, comparata con la situazione al 31 dicembre 2022, \u00e8 di </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27333\">seguito riportata:</div><div class=\"t m0 x3 h14 y20c fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27334\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_27335\"></span>o)</div><div class=\"t m0 x1e h11 y20d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27336\"><span id=\"cflshid_27337\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_27338\">\u00a0</span><span id=\"cflshid_27339\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_27340\">\u00a0</span><span id=\"cflshid_27341\">V<span class=\"_ _0\" id=\"cflshid_27342\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y20e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27343\"><span id=\"cflshid_27344\">Ricavi</span><span class=\"_ _21c\" id=\"cflshid_27345\">\u00a0</span><span id=\"cflshid_27346\">1.139.420</span><span class=\"_ _cd\" id=\"cflshid_27347\">\u00a0</span><span id=\"cflshid_27348\">919.708</span><span class=\"_ _cd\" id=\"cflshid_27349\">\u00a0</span><span id=\"cflshid_27350\">219.712</span></div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27351\">I Ricavi derivano dalla vendita di capi di abbigliamento, accessori e prestazioni del Gruppo Brunello Cucinelli. </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 wsbf\" id=\"cflshid_27352\"><span id=\"cflshid_27353\">Per un dettagliato commento si rinvia alla Relazione del Consiglio di <span class=\"_ _0\" id=\"cflshid_27354\"></span>Amministrazione sull\u2019andamento della ge</span><span class=\"ws0\" id=\"cflshid_27355\">-</span></div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27356\">stione.</div><div class=\"t m0 x3 h7 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27357\">La composizione dei ricavi per area geografica \u00e8 la seguente: </div><div class=\"t m0 x3 h14 y55a fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27358\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_27359\"></span>o) </div><div class=\"t m0 x2f h11 y464 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27360\">          Esercizio chiuso al 31 dicembr<span class=\"_ _3\" id=\"cflshid_27361\"></span>e</div><div class=\"t m0 x46 h11 y55b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27362\"><span id=\"cflshid_27363\">2023</span><span class=\"_ _4e\" id=\"cflshid_27364\">\u00a0</span><span id=\"cflshid_27365\">incid %</span><span class=\"_ _6f\" id=\"cflshid_27366\">\u00a0</span><span id=\"cflshid_27367\">2022</span><span class=\"_ _4e\" id=\"cflshid_27368\">\u00a0</span><span id=\"cflshid_27369\">incid %</span><span class=\"_ _92\" id=\"cflshid_27370\">\u00a0</span><span id=\"cflshid_27371\">V<span class=\"_ _0\" id=\"cflshid_27372\"></span>ariazione</span><span class=\"_ _12d\" id=\"cflshid_27373\">\u00a0</span><span id=\"cflshid_27374\">V<span class=\"_ _0\" id=\"cflshid_27375\"></span>ariazione %</span></div><div class=\"t m0 x3 h2 y565 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27376\"><span id=\"cflshid_27377\">Europa</span><span class=\"_ _21d\" id=\"cflshid_27378\">\u00a0</span><span id=\"cflshid_27379\">299.380</span><span class=\"_ _62\" id=\"cflshid_27380\">\u00a0</span><span id=\"cflshid_27381\">26,3%</span><span class=\"_ _54\" id=\"cflshid_27382\">\u00a0</span><span id=\"cflshid_27383\">263.814</span><span class=\"_ _62\" id=\"cflshid_27384\">\u00a0</span><span id=\"cflshid_27385\">28,7%</span><span class=\"_ _1e8\" id=\"cflshid_27386\">\u00a0</span><span id=\"cflshid_27387\">35.566</span><span class=\"_ _9c\" id=\"cflshid_27388\">\u00a0</span><span id=\"cflshid_27389\">+13,5%</span></div><div class=\"t m0 x3 h2 y566 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27390\"><span id=\"cflshid_27391\">Italia</span><span class=\"_ _95\" id=\"cflshid_27392\">\u00a0</span><span id=\"cflshid_27393\">128.852</span><span class=\"_ _7c\" id=\"cflshid_27394\">\u00a0</span><span id=\"cflshid_27395\">1<span class=\"_ _0\" id=\"cflshid_27396\"></span>1,3%</span><span class=\"_ _55\" id=\"cflshid_27397\">\u00a0</span><span id=\"cflshid_27398\">102.753</span><span class=\"_ _7c\" id=\"cflshid_27399\">\u00a0</span><span id=\"cflshid_27400\">1<span class=\"_ _0\" id=\"cflshid_27401\"></span>1,1%</span><span class=\"_ _1e8\" id=\"cflshid_27402\">\u00a0</span><span id=\"cflshid_27403\">26.099</span><span class=\"_ _14b\" id=\"cflshid_27404\">\u00a0</span><span id=\"cflshid_27405\">+25,4%</span></div><div class=\"t m0 x3 h2 y567 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27406\"><span id=\"cflshid_27407\">Americhe</span><span class=\"_ _21e\" id=\"cflshid_27408\">\u00a0</span><span id=\"cflshid_27409\">404.453</span><span class=\"_ _62\" id=\"cflshid_27410\">\u00a0</span><span id=\"cflshid_27411\">35,5%</span><span class=\"_ _54\" id=\"cflshid_27412\">\u00a0</span><span id=\"cflshid_27413\">334.693</span><span class=\"_ _62\" id=\"cflshid_27414\">\u00a0</span><span id=\"cflshid_27415\">36,4%</span><span class=\"_ _1e8\" id=\"cflshid_27416\">\u00a0</span><span id=\"cflshid_27417\">69.760</span><span class=\"_ _9c\" id=\"cflshid_27418\">\u00a0</span><span id=\"cflshid_27419\">+20,8%</span></div><div class=\"t m0 x3 h2 y568 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27420\"><span id=\"cflshid_27421\">Asia</span><span class=\"_ _1c8\" id=\"cflshid_27422\">\u00a0</span><span id=\"cflshid_27423\">306.735</span><span class=\"_ _62\" id=\"cflshid_27424\">\u00a0</span><span id=\"cflshid_27425\">26,9%</span><span class=\"_ _54\" id=\"cflshid_27426\">\u00a0</span><span id=\"cflshid_27427\">218.448</span><span class=\"_ _62\" id=\"cflshid_27428\">\u00a0</span><span id=\"cflshid_27429\">23,8%</span><span class=\"_ _1ba\" id=\"cflshid_27430\">\u00a0</span><span id=\"cflshid_27431\">88.287</span><span class=\"_ _14b\" id=\"cflshid_27432\">\u00a0</span><span id=\"cflshid_27433\">+40,4%</span></div><div class=\"t m0 x3 h5 y569 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27434\"><span id=\"cflshid_27435\">T<span class=\"_ _2\" id=\"cflshid_27436\"></span>otale</span><span class=\"_ _21f\" id=\"cflshid_27437\">\u00a0</span><span id=\"cflshid_27438\">1.139.420</span><span class=\"_ _54\" id=\"cflshid_27439\">\u00a0</span><span id=\"cflshid_27440\">100,0%</span><span class=\"_ _54\" id=\"cflshid_27441\">\u00a0</span><span id=\"cflshid_27442\">919.708</span><span class=\"_ _55\" id=\"cflshid_27443\">\u00a0</span><span id=\"cflshid_27444\">100,0%</span><span class=\"_ _75\" id=\"cflshid_27445\">\u00a0</span><span id=\"cflshid_27446\">219.712</span><span class=\"_ _1bb\" id=\"cflshid_27447\">\u00a0</span><span id=\"cflshid_27448\">+23,9%</span></div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27449\">La composizione dei ricavi per canale distributivo \u00e8 la seguente: </div><div class=\"t m0 x3 h14 y56a fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27450\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_27451\"></span>o) </div><div class=\"t m0 x9c h11 y56b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27452\">          Esercizio chiuso al 31 dicembr<span class=\"_ _3\" id=\"cflshid_27453\"></span>e</div><div class=\"t m0 x43 h11 y56c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27454\"><span id=\"cflshid_27455\">2023</span><span class=\"_ _4e\" id=\"cflshid_27456\">\u00a0</span><span id=\"cflshid_27457\">incid %</span><span class=\"_ _6f\" id=\"cflshid_27458\">\u00a0</span><span id=\"cflshid_27459\">2022</span><span class=\"_ _4e\" id=\"cflshid_27460\">\u00a0</span><span id=\"cflshid_27461\">incid %</span><span class=\"_ _62\" id=\"cflshid_27462\">\u00a0</span><span id=\"cflshid_27463\">V<span class=\"_ _2\" id=\"cflshid_27464\"></span>ariazione</span><span class=\"_ _43\" id=\"cflshid_27465\">\u00a0</span><span id=\"cflshid_27466\">V<span class=\"_ _0\" id=\"cflshid_27467\"></span>ariazione %</span></div><div class=\"t m0 x3 h2 y56d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27468\"><span id=\"cflshid_27469\">Retail</span><span class=\"_ _c2\" id=\"cflshid_27470\">\u00a0</span><span id=\"cflshid_27471\">746.816</span><span class=\"_ _62\" id=\"cflshid_27472\">\u00a0</span><span id=\"cflshid_27473\">65,5%</span><span class=\"_ _54\" id=\"cflshid_27474\">\u00a0</span><span id=\"cflshid_27475\">573.320</span><span class=\"_ _62\" id=\"cflshid_27476\">\u00a0</span><span id=\"cflshid_27477\">62,3%</span><span class=\"_ _75\" id=\"cflshid_27478\">\u00a0</span><span id=\"cflshid_27479\">173.496</span><span class=\"_ _14b\" id=\"cflshid_27480\">\u00a0</span><span id=\"cflshid_27481\">+30,3%</span></div><div class=\"t m0 x3 h2 y56e ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27482\"><span id=\"cflshid_27483\">Wholesale</span><span class=\"_ _220\" id=\"cflshid_27484\">\u00a0</span><span class=\"ff1\" id=\"cflshid_27485\"><span id=\"cflshid_27486\">392.604</span><span class=\"_ _62\" id=\"cflshid_27487\">\u00a0</span><span id=\"cflshid_27488\">34,5%</span><span class=\"_ _54\" id=\"cflshid_27489\">\u00a0</span><span id=\"cflshid_27490\">346.388</span><span class=\"_ _62\" id=\"cflshid_27491\">\u00a0</span><span id=\"cflshid_27492\">37,7%</span><span class=\"_ _1e8\" id=\"cflshid_27493\">\u00a0</span><span id=\"cflshid_27494\">46.216</span><span class=\"_ _9c\" id=\"cflshid_27495\">\u00a0</span><span id=\"cflshid_27496\">+13,3%</span></span></div><div class=\"t m0 x3 h5 y56f ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27497\"><span id=\"cflshid_27498\">T<span class=\"_ _2\" id=\"cflshid_27499\"></span>otale</span><span class=\"_ _85\" id=\"cflshid_27500\">\u00a0</span><span id=\"cflshid_27501\">1.139.420</span><span class=\"_ _54\" id=\"cflshid_27502\">\u00a0</span><span id=\"cflshid_27503\">100,0%</span><span class=\"_ _54\" id=\"cflshid_27504\">\u00a0</span><span id=\"cflshid_27505\">919.708</span><span class=\"_ _54\" id=\"cflshid_27506\">\u00a0</span><span id=\"cflshid_27507\">100,0%</span><span class=\"_ _75\" id=\"cflshid_27508\">\u00a0</span><span id=\"cflshid_27509\">219.712</span><span class=\"_ _1bb\" id=\"cflshid_27510\">\u00a0</span><span id=\"cflshid_27511\">+23,9%</span></div><div class=\"t m0 x3 h6 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27512\"><span id=\"cflshid_27513\">Ai <span class=\"_ _3\" id=\"cflshid_27514\"></span>sensi del <span class=\"_ _0\" id=\"cflshid_27515\"></span>principio contabile <span class=\"_ _0\" id=\"cflshid_27516\"></span>IFRS 15 <span class=\"_ _3\" id=\"cflshid_27517\"></span>si ricorda <span class=\"_ _0\" id=\"cflshid_27518\"></span>che il <span class=\"_ _0\" id=\"cflshid_27519\"></span>Gruppo effettua <span class=\"_ _3\" id=\"cflshid_27520\"></span>il riconoscimento <span class=\"_ _0\" id=\"cflshid_27521\"></span>dei ricavi <span class=\"_ _0\" id=\"cflshid_27522\"></span>per la <span class=\"_ _3\" id=\"cflshid_27523\"></span>cessio</span><span class=\"ff1\" id=\"cflshid_27524\">-</span></div><div class=\"t m0 x3 h7 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27525\">ne dei prodotti in un determinato momento (\u201crevenue recognition at a point in time\u201d). </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws6a\" id=\"cflshid_27526\"><span id=\"cflshid_27527\">Per un commento sull\u2019andamento dei ricavi si rinvia a quanto riportato nella Relazione del Consiglio di <span class=\"_ _0\" id=\"cflshid_27528\"></span>Ammini</span><span class=\"ws0\" id=\"cflshid_27529\">-</span></div>strazione sull\u2019andamento della gestione",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24767": {
   "value": "<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27539\"><span id=\"cflshid_27540\">Nota 28. </span><span class=\"_ _25\" id=\"cflshid_27541\">\u00a0</span><span id=\"cflshid_27542\">Costi per materie prime e materiali di consumo</span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_27543\">La composizione della voce Costi per materie prime e materiali di consumo per l\u2019esercizio chiuso al 31 dicembre </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27544\">2023, comparata con la situazione al 31 dicembre 2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y15a fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27545\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_27546\"></span>o)</div><div class=\"t m0 x1e h11 y15b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27547\"><span id=\"cflshid_27548\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_27549\">\u00a0</span><span id=\"cflshid_27550\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_27551\">\u00a0</span><span id=\"cflshid_27552\">V<span class=\"_ _0\" id=\"cflshid_27553\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y1ca ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27554\"><span id=\"cflshid_27555\">Costi per materie prime e materiali di consumo</span><span class=\"_ _11b\" id=\"cflshid_27556\">\u00a0</span><span id=\"cflshid_27557\">168.389</span><span class=\"_ _cd\" id=\"cflshid_27558\">\u00a0</span><span id=\"cflshid_27559\">137.583</span><span class=\"_ _c7\" id=\"cflshid_27560\">\u00a0</span><span id=\"cflshid_27561\">30.806</span></div><div class=\"t m0 x3 h2 y1cb ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27562\"><span id=\"cflshid_27563\">V<span class=\"_ _1\" id=\"cflshid_27564\"></span>ariazione delle rimanenze</span><span class=\"_ _20d\" id=\"cflshid_27565\">\u00a0</span><span id=\"cflshid_27566\">(54.046)</span><span class=\"_ _1e6\" id=\"cflshid_27567\">\u00a0</span><span id=\"cflshid_27568\"> (42.046)</span><span class=\"_ _128\" id=\"cflshid_27569\">\u00a0</span><span id=\"cflshid_27570\">(12.000)</span></div><div class=\"t m0 x3 h5 y570 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27571\">T<span class=\"_ _2\" id=\"cflshid_27572\"></span>otale Costi per materie prime e materiali di </div><div class=\"t m0 x3 h5 y571 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27573\">consumo</div><div class=\"t m0 xa8 h5 y572 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27574\"><span id=\"cflshid_27575\">1<span class=\"_ _0\" id=\"cflshid_27576\"></span>14.343</span><span class=\"_ _c7\" id=\"cflshid_27577\">\u00a0</span><span id=\"cflshid_27578\">95.537</span><span class=\"_ _c7\" id=\"cflshid_27579\">\u00a0</span><span id=\"cflshid_27580\">18.806</span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws64\" id=\"cflshid_27581\">Per un commento sull\u2019andamento della voce in esame si rinvia a quanto riportato nella Relazione del Consiglio di </div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27582\">Amministrazione sull\u2019andamento della gestione.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24766": {
   "value": "<div class=\"t m0 x3 h9 y57 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27583\"><span id=\"cflshid_27584\">Nota 29. </span><span class=\"_ _25\" id=\"cflshid_27585\">\u00a0</span><span id=\"cflshid_27586\">Costi per servizi</span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsd7\" id=\"cflshid_27587\">La composizione della voce Costi per servizi al 31 dicembre 2023, comparata con la situazione al 31 dicembre </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27588\">2022, \u00e8 di seguito riportata: </div><div class=\"t m0 x3 h14 y4a7 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27589\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_27590\"></span>o)</div><div class=\"t m0 x1e h11 y4a8 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27591\"><span id=\"cflshid_27592\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_27593\">\u00a0</span><span id=\"cflshid_27594\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_27595\">\u00a0</span><span id=\"cflshid_27596\">V<span class=\"_ _0\" id=\"cflshid_27597\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y573 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27598\"><span id=\"cflshid_27599\">Lavorazioni esterne</span><span class=\"_ _30\" id=\"cflshid_27600\">\u00a0</span><span id=\"cflshid_27601\">199.325</span><span class=\"_ _cd\" id=\"cflshid_27602\">\u00a0</span><span id=\"cflshid_27603\">166.192</span><span class=\"_ _1b7\" id=\"cflshid_27604\">\u00a0</span><span id=\"cflshid_27605\">33.133</span></div><div class=\"t m0 x3 h2 y574 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27606\"><span id=\"cflshid_27607\">Pubblicit\u00e0 ed altre spese commerciali</span><span class=\"_ _221\" id=\"cflshid_27608\">\u00a0</span><span id=\"cflshid_27609\">78.938</span><span class=\"_ _c7\" id=\"cflshid_27610\">\u00a0</span><span id=\"cflshid_27611\">52.201</span><span class=\"_ _c7\" id=\"cflshid_27612\">\u00a0</span><span id=\"cflshid_27613\">26.737</span></div><div class=\"t m0 x3 h2 y575 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27614\"><span id=\"cflshid_27615\">T<span class=\"_ _3\" id=\"cflshid_27616\"></span>rasporti e dazi</span><span class=\"_ _222\" id=\"cflshid_27617\">\u00a0</span><span id=\"cflshid_27618\">46.855</span><span class=\"_ _c7\" id=\"cflshid_27619\">\u00a0</span><span id=\"cflshid_27620\">42.697</span><span class=\"_ _c9\" id=\"cflshid_27621\">\u00a0</span><span id=\"cflshid_27622\">4.158</span></div><div class=\"t m0 x3 h2 y576 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27623\"><span id=\"cflshid_27624\">Affitti passivi</span><span class=\"_ _1e2\" id=\"cflshid_27625\">\u00a0</span><span class=\"ff1\" id=\"cflshid_27626\"><span id=\"cflshid_27627\">50.598</span><span class=\"_ _c7\" id=\"cflshid_27628\">\u00a0</span><span id=\"cflshid_27629\">38.561</span><span class=\"_ _c7\" id=\"cflshid_27630\">\u00a0</span><span id=\"cflshid_27631\">12.037</span></span></div><div class=\"t m0 x3 h2 y577 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27632\"><span id=\"cflshid_27633\">Provvigioni ed oneri accessori</span><span class=\"_ _10b\" id=\"cflshid_27634\">\u00a0</span><span id=\"cflshid_27635\">10.002</span><span class=\"_ _c9\" id=\"cflshid_27636\">\u00a0</span><span id=\"cflshid_27637\">7.244</span><span class=\"_ _c9\" id=\"cflshid_27638\">\u00a0</span><span id=\"cflshid_27639\">2.758</span></div><div class=\"t m0 x3 h2 y578 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27640\"><span id=\"cflshid_27641\">Commissioni carte di credito</span><span class=\"_ _223\" id=\"cflshid_27642\">\u00a0</span><span id=\"cflshid_27643\">15.692</span><span class=\"_ _224\" id=\"cflshid_27644\">\u00a0</span><span id=\"cflshid_27645\">1<span class=\"_ _3\" id=\"cflshid_27646\"></span>1.975</span><span class=\"_ _c9\" id=\"cflshid_27647\">\u00a0</span><span id=\"cflshid_27648\">3.717</span></div><div class=\"t m0 x3 h2 yb2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27649\"><span id=\"cflshid_27650\">Servizi in outsourcing, formazione e consulenze varie</span><span class=\"_ _16d\" id=\"cflshid_27651\">\u00a0</span><span id=\"cflshid_27652\">15.180</span><span class=\"_ _c7\" id=\"cflshid_27653\">\u00a0</span><span id=\"cflshid_27654\">10.078</span><span class=\"_ _c9\" id=\"cflshid_27655\">\u00a0</span><span id=\"cflshid_27656\">5.102</span></div><div class=\"t m0 x3 h2 y579 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27657\"><span id=\"cflshid_27658\">Servizi di manutenzione e sicurezza</span><span class=\"_ _225\" id=\"cflshid_27659\">\u00a0</span><span id=\"cflshid_27660\">12.073</span><span class=\"_ _c9\" id=\"cflshid_27661\">\u00a0</span><span id=\"cflshid_27662\">9.221</span><span class=\"_ _c9\" id=\"cflshid_27663\">\u00a0</span><span id=\"cflshid_27664\">2.852</span></div><div class=\"t m0 x3 h2 y57a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27665\"><span id=\"cflshid_27666\">Spese per energia, telefoniche, gas, acqua e postali</span><span class=\"_ _136\" id=\"cflshid_27667\">\u00a0</span><span id=\"cflshid_27668\">6.633</span><span class=\"_ _c9\" id=\"cflshid_27669\">\u00a0</span><span id=\"cflshid_27670\">7.154</span><span class=\"_ _94\" id=\"cflshid_27671\">\u00a0</span><span id=\"cflshid_27672\">(521)</span></div><div class=\"t m0 x3 h2 y57b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27673\"><span id=\"cflshid_27674\">Emolumenti <span class=\"_ _0\" id=\"cflshid_27675\"></span>Amministratori e Sindaci</span><span class=\"_ _226\" id=\"cflshid_27676\">\u00a0</span><span id=\"cflshid_27677\">4.477</span><span class=\"_ _c9\" id=\"cflshid_27678\">\u00a0</span><span id=\"cflshid_27679\">4.501</span><span class=\"_ _123\" id=\"cflshid_27680\">\u00a0</span><span id=\"cflshid_27681\">(24)</span></div><div class=\"t m0 x3 h2 y57c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27682\"><span id=\"cflshid_27683\">Assicurazioni</span><span class=\"_ _227\" id=\"cflshid_27684\">\u00a0</span><span id=\"cflshid_27685\">2.496</span><span class=\"_ _c9\" id=\"cflshid_27686\">\u00a0</span><span id=\"cflshid_27687\">2.049</span><span class=\"_ _1da\" id=\"cflshid_27688\">\u00a0</span><span id=\"cflshid_27689\">447</span></div><div class=\"t m0 x3 h2 y57d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27690\"><span id=\"cflshid_27691\">Manutenzione e assistenza informatica e digitale</span><span class=\"_ _228\" id=\"cflshid_27692\">\u00a0</span><span id=\"cflshid_27693\">13.452</span><span class=\"_ _c9\" id=\"cflshid_27694\">\u00a0</span><span id=\"cflshid_27695\">8.689</span><span class=\"_ _c9\" id=\"cflshid_27696\">\u00a0</span><span id=\"cflshid_27697\">4.763</span></div><div class=\"t m0 x3 h2 y57e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27698\"><span id=\"cflshid_27699\">Altre spese generali</span><span class=\"_ _39\" id=\"cflshid_27700\">\u00a0</span><span id=\"cflshid_27701\">20.048</span><span class=\"_ _c7\" id=\"cflshid_27702\">\u00a0</span><span id=\"cflshid_27703\">11.662</span><span class=\"_ _1a1\" id=\"cflshid_27704\">\u00a0</span><span id=\"cflshid_27705\">8.386</span></div><div class=\"t m0 x3 h5 y57f ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27706\"><span id=\"cflshid_27707\">T<span class=\"_ _2\" id=\"cflshid_27708\"></span>otale Costi per servizi</span><span class=\"_ _229\" id=\"cflshid_27709\">\u00a0</span><span id=\"cflshid_27710\">475.769</span><span class=\"_ _cd\" id=\"cflshid_27711\">\u00a0</span><span id=\"cflshid_27712\">372.224</span><span class=\"_ _cd\" id=\"cflshid_27713\">\u00a0</span><span id=\"cflshid_27714\">103.545</span></div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws4a\" id=\"cflshid_27715\">I principali Costi per servizi sono commentati nella Relazione del Consiglio di <span class=\"_ _0\" id=\"cflshid_27716\"></span>Amministrazione sull\u2019andamento </div>della gestione, alla quale si rinvia.<div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27726\">Si segnala <span class=\"_ _a\" id=\"cflshid_27727\"></span>infine che <span class=\"_ _a\" id=\"cflshid_27728\"></span>all\u2019interno della <span class=\"_ _a\" id=\"cflshid_27729\"></span>voce Costi <span class=\"_ _a\" id=\"cflshid_27730\"></span>per servizi <span class=\"_ _a\" id=\"cflshid_27731\"></span>sono contabilizzati <span class=\"_ _a\" id=\"cflshid_27732\"></span>complessivamente costi <span class=\"_ _a\" id=\"cflshid_27733\"></span>di natura </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27734\">IT/Digital pari ad Euro 15.619 migliaia.</div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws40\" id=\"cflshid_27735\">La voce <span class=\"_ _0\" id=\"cflshid_27736\"></span>Altre spese generali risulta pari ad Euro 20.048 migliaia al 31 dicembre 2023 rispetto ad Euro 1<span class=\"_ _3\" id=\"cflshid_27737\"></span>1.662 </div><div class=\"t m0 x3 h6 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27738\"><span id=\"cflshid_27739\">migliaia al <span class=\"_ _a\" id=\"cflshid_27740\"></span>31 dicembre <span class=\"_ _a\" id=\"cflshid_27741\"></span>2022. L<span class=\"_ _0\" id=\"cflshid_27742\"></span>\u2019incremento di Euro <span class=\"_ _a\" id=\"cflshid_27743\"></span>8.386 <span class=\"_ _a\" id=\"cflshid_27744\"></span>migliaia risulta <span class=\"_ _a\" id=\"cflshid_27745\"></span>principalmente imputabile <span class=\"_ _a\" id=\"cflshid_27746\"></span>alla signifi</span><span class=\"ff1\" id=\"cflshid_27747\">-</span></div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws77\" id=\"cflshid_27748\"><span id=\"cflshid_27749\">cativa ripartenza dei viaggi internazionali di tutte le nostre persone per attivit\u00e0 di sviluppo, creativit\u00e0 e implemen</span><span class=\"ws0\" id=\"cflshid_27750\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27751\">tazione della gestione combinata ad un generale aumento delle tariffe.</div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_27752\">Ulteriormente segnaliamo che la voce Servizi in outsourcing, formazione e consulenze varie evidenziata in tabella </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_27753\">comprende, per un importo residuale pari ad Euro 180 migliaia, costi di trasferimento sostenuti dalla Capogruppo </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws9e\" id=\"cflshid_27754\">e indirettamente corrisposti, per il tramite di societ\u00e0 specializzata nel settore dei trasporti, alla controllante Foro </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws3a\" id=\"cflshid_27755\">delle Arti <span class=\"_ _a\" id=\"cflshid_27756\"></span>S.r<span class=\"_ _3\" id=\"cflshid_27757\"></span>.l..</div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 wsb4\" id=\"cflshid_27758\">Conseguentemente, data la natura indiretta del rapporto, tale ammontare non \u00e8 stato rappresentato nel paragrafo </div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27759\">\u201cRapporti con parti correlate\u201d delle presenti Note esplicative del presente Bilancio consolidato.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24768": {
   "value": "<div class=\"t m0 x3 h9 y57 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27760\"><span id=\"cflshid_27761\">Nota 30. </span><span class=\"_ _25\" id=\"cflshid_27762\">\u00a0</span><span id=\"cflshid_27763\">Costo del personale</span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws87\" id=\"cflshid_27764\">La composizione della voce Costo del personale per l\u2019esercizio chiuso al 31 dicembre 2023, comparata con la </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27765\">situazione al 31 dicembre 2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y4a7 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27766\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_27767\"></span>o)</div><div class=\"t m0 x1e h11 y4a8 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27768\"><span id=\"cflshid_27769\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_27770\">\u00a0</span><span id=\"cflshid_27771\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_27772\">\u00a0</span><span id=\"cflshid_27773\">V<span class=\"_ _0\" id=\"cflshid_27774\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y573 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27775\"><span id=\"cflshid_27776\">Salari e stipendi</span><span class=\"_ _1d7\" id=\"cflshid_27777\">\u00a0</span><span id=\"cflshid_27778\">154.91<span class=\"_ _3\" id=\"cflshid_27779\"></span>1</span><span class=\"_ _cd\" id=\"cflshid_27780\">\u00a0</span><span id=\"cflshid_27781\">129.609</span><span class=\"_ _c7\" id=\"cflshid_27782\">\u00a0</span><span id=\"cflshid_27783\">25.302</span></div><div class=\"t m0 x3 h2 y574 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27784\"><span id=\"cflshid_27785\">Oneri sociali</span><span class=\"_ _22a\" id=\"cflshid_27786\">\u00a0</span><span id=\"cflshid_27787\">32.055</span><span class=\"_ _c7\" id=\"cflshid_27788\">\u00a0</span><span id=\"cflshid_27789\">27.136</span><span class=\"_ _c9\" id=\"cflshid_27790\">\u00a0</span><span id=\"cflshid_27791\">4.919</span></div><div class=\"t m0 x3 h2 y575 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27792\"><span id=\"cflshid_27793\">T<span class=\"_ _3\" id=\"cflshid_27794\"></span>rattamento di fine rapporto</span><span class=\"_ _40\" id=\"cflshid_27795\">\u00a0</span><span class=\"ff1\" id=\"cflshid_27796\"><span id=\"cflshid_27797\">4.259</span><span class=\"_ _1a1\" id=\"cflshid_27798\">\u00a0</span><span id=\"cflshid_27799\">3.717</span><span class=\"_ _16\" id=\"cflshid_27800\">\u00a0</span><span id=\"cflshid_27801\">542</span></span></div><div class=\"t m0 x3 h2 y576 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27802\"><span id=\"cflshid_27803\">Altri costi del personale</span><span class=\"_ _22b\" id=\"cflshid_27804\">\u00a0</span><span id=\"cflshid_27805\">3.744 </span><span class=\"_ _20\" id=\"cflshid_27806\">\u00a0</span><span id=\"cflshid_27807\">4.251</span><span class=\"_ _94\" id=\"cflshid_27808\">\u00a0</span><span id=\"cflshid_27809\">(507)</span></div><div class=\"t m0 x3 h5 y580 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27810\"><span id=\"cflshid_27811\">T<span class=\"_ _2\" id=\"cflshid_27812\"></span>otale Costo del personale</span><span class=\"_ _22c\" id=\"cflshid_27813\">\u00a0</span><span id=\"cflshid_27814\">194.969</span><span class=\"_ _cd\" id=\"cflshid_27815\">\u00a0</span><span id=\"cflshid_27816\">164.713</span><span class=\"_ _c7\" id=\"cflshid_27817\">\u00a0</span><span id=\"cflshid_27818\">30.256</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 wsac\" id=\"cflshid_27819\"><span id=\"cflshid_27820\">Si segnala che la voce Costo del personale include il costo maturato al 31 dicembre 2023 (pari ad Euro 3.440 mi</span><span class=\"ws0\" id=\"cflshid_27821\">-</span></div><div class=\"t m0 x3 h6 y65 ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_27822\">gliaia) con riferimento al Piano di stock grant 2022-2024. Per un maggior dettaglio circa la suddetta operazione si </div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27823\">rimanda a quanto indicato nella nota 14 del presente Bilancio consolidato.</div><div class=\"t m0 x3 h6 y67 ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_27824\">Per un commento relativamente al Costo del personale si rinvia a quanto indicato nella Relazione del Consiglio di </div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27825\">Amministrazione sull\u2019andamento della gestione.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24769": {
   "value": "<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27834\"><span id=\"cflshid_27835\">Nota 31. </span><span class=\"_ _25\" id=\"cflshid_27836\">\u00a0</span><span id=\"cflshid_27837\">Altri costi operativi</span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_27838\">La composizione della voce <span class=\"_ _0\" id=\"cflshid_27839\"></span>Altri costi operativi al 31 dicembre 2023, comparata con la situazione al 31 dicembre </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27840\">2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y15a fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27841\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_27842\"></span>o)</div><div class=\"t m0 x1e h11 y15b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27843\"><span id=\"cflshid_27844\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_27845\">\u00a0</span><span id=\"cflshid_27846\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_27847\">\u00a0</span><span id=\"cflshid_27848\">V<span class=\"_ _0\" id=\"cflshid_27849\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y1ca ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27850\"><span id=\"cflshid_27851\">Imposte e tasse</span><span class=\"_ _22d\" id=\"cflshid_27852\">\u00a0</span><span id=\"cflshid_27853\">6.709</span><span class=\"_ _c9\" id=\"cflshid_27854\">\u00a0</span><span id=\"cflshid_27855\">5.928</span><span class=\"_ _1da\" id=\"cflshid_27856\">\u00a0</span><span id=\"cflshid_27857\">781</span></div><div class=\"t m0 x3 h2 y1cb ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27858\"><span id=\"cflshid_27859\">Perdite su crediti</span><span class=\"_ _3b\" id=\"cflshid_27860\">\u00a0</span><span id=\"cflshid_27861\">45</span><span class=\"_ _16\" id=\"cflshid_27862\">\u00a0</span><span id=\"cflshid_27863\">336</span><span class=\"_ _1a6\" id=\"cflshid_27864\">\u00a0</span><span id=\"cflshid_27865\">(291)</span></div><div class=\"t m0 x3 h2 y1cc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27866\"><span id=\"cflshid_27867\">Oneri di utilit\u00e0 sociale e liberalit\u00e0</span><span class=\"_ _b4\" id=\"cflshid_27868\">\u00a0</span><span id=\"cflshid_27869\">3.658</span><span class=\"_ _c9\" id=\"cflshid_27870\">\u00a0</span><span id=\"cflshid_27871\">1.777</span><span class=\"_ _c9\" id=\"cflshid_27872\">\u00a0</span><span id=\"cflshid_27873\">1.881</span></div><div class=\"t m0 x3 h2 y1cd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27874\"><span id=\"cflshid_27875\">Altri oneri diversi di gestione</span><span class=\"_ _1b4\" id=\"cflshid_27876\">\u00a0</span><span id=\"cflshid_27877\">1<span class=\"_ _0\" id=\"cflshid_27878\"></span>1.157</span><span class=\"_ _c9\" id=\"cflshid_27879\">\u00a0</span><span id=\"cflshid_27880\">8.450</span><span class=\"_ _c9\" id=\"cflshid_27881\">\u00a0</span><span id=\"cflshid_27882\">2.707</span></div><div class=\"t m0 x3 h5 y581 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27883\"><span id=\"cflshid_27884\">T<span class=\"_ _2\" id=\"cflshid_27885\"></span>otale <span class=\"_ _0\" id=\"cflshid_27886\"></span>Altri costi operativi</span><span class=\"_ _20a\" id=\"cflshid_27887\">\u00a0</span><span id=\"cflshid_27888\">21.569</span><span class=\"_ _c7\" id=\"cflshid_27889\">\u00a0</span><span id=\"cflshid_27890\">16.491</span><span class=\"_ _c9\" id=\"cflshid_27891\">\u00a0</span><span id=\"cflshid_27892\">5.078</span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27893\">Nella voce <span class=\"_ _2\" id=\"cflshid_27894\"></span>Altri oneri diversi di gestione sono ricompresi <span class=\"_ _3\" id=\"cflshid_27895\"></span>oneri derivanti da un\u2019operazione destinata <span class=\"_ _3\" id=\"cflshid_27896\"></span>alla modifica </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27897\">degli accordi commerciali realizzata con un socio di minoranza.</div><div class=\"t m0 x3 h9 y59 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27898\"><span id=\"cflshid_27899\">Nota 32. </span><span class=\"_ _25\" id=\"cflshid_27900\">\u00a0</span><span id=\"cflshid_27901\">Altri ricavi operativi</span></div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws5c\" id=\"cflshid_27902\">La composizione della voce <span class=\"_ _0\" id=\"cflshid_27903\"></span>Altri ricavi operativi al 31 dicembre 2023, comparata con la situazione al 31 dicembre </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27904\">2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y168 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27905\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_27906\"></span>o)</div><div class=\"t m0 x1e h11 y169 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27907\"><span id=\"cflshid_27908\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_27909\">\u00a0</span><span id=\"cflshid_27910\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_27911\">\u00a0</span><span id=\"cflshid_27912\">V<span class=\"_ _0\" id=\"cflshid_27913\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y1be ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27914\"><span id=\"cflshid_27915\">Altri ricavi operativi</span><span class=\"_ _1f5\" id=\"cflshid_27916\">\u00a0</span><span id=\"cflshid_27917\">2.369</span><span class=\"_ _c9\" id=\"cflshid_27918\">\u00a0</span><span id=\"cflshid_27919\">1.947</span><span class=\"_ _16\" id=\"cflshid_27920\">\u00a0</span><span id=\"cflshid_27921\">422</span></div><div class=\"t m0 x3 h5 y4dc ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27922\"><span id=\"cflshid_27923\">T<span class=\"_ _2\" id=\"cflshid_27924\"></span>otale <span class=\"_ _0\" id=\"cflshid_27925\"></span>Altri ricavi operativi</span><span class=\"_ _20a\" id=\"cflshid_27926\">\u00a0</span><span id=\"cflshid_27927\">2.369</span><span class=\"_ _c9\" id=\"cflshid_27928\">\u00a0</span><span id=\"cflshid_27929\">1.947</span><span class=\"_ _1da\" id=\"cflshid_27930\">\u00a0</span><span id=\"cflshid_27931\">422</span></div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27932\">La voce Altri ricavi operativi \u00e8 <span class=\"_ _a\" id=\"cflshid_27933\"></span>pari ad <span class=\"_ _a\" id=\"cflshid_27934\"></span>Euro <span class=\"_ _a\" id=\"cflshid_27935\"></span>2.369 migliaia <span class=\"_ _a\" id=\"cflshid_27936\"></span>ed \u00e8 <span class=\"_ _a\" id=\"cflshid_27937\"></span>principalmente riferibile <span class=\"_ _a\" id=\"cflshid_27938\"></span>ad affitti <span class=\"_ _a\" id=\"cflshid_27939\"></span>attivi relativi <span class=\"_ _a\" id=\"cflshid_27940\"></span>a </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 wsc3\" id=\"cflshid_27941\"><span id=\"cflshid_27942\">locali utilizzati da partner commerciali non rientranti nell\u2019ambito di applicazione dell\u2019IFRS 16, contributi e rim</span><span class=\"ws0\" id=\"cflshid_27943\">-</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27944\">borsi assicurativi ricevuti nel corso dell\u2019esercizio.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24771": {
   "value": "<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27834\"><span id=\"cflshid_27835\">Nota 31. </span><span class=\"_ _25\" id=\"cflshid_27836\">\u00a0</span><span id=\"cflshid_27837\">Altri costi operativi</span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_27838\">La composizione della voce <span class=\"_ _0\" id=\"cflshid_27839\"></span>Altri costi operativi al 31 dicembre 2023, comparata con la situazione al 31 dicembre </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27840\">2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y15a fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27841\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_27842\"></span>o)</div><div class=\"t m0 x1e h11 y15b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27843\"><span id=\"cflshid_27844\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_27845\">\u00a0</span><span id=\"cflshid_27846\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_27847\">\u00a0</span><span id=\"cflshid_27848\">V<span class=\"_ _0\" id=\"cflshid_27849\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y1ca ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27850\"><span id=\"cflshid_27851\">Imposte e tasse</span><span class=\"_ _22d\" id=\"cflshid_27852\">\u00a0</span><span id=\"cflshid_27853\">6.709</span><span class=\"_ _c9\" id=\"cflshid_27854\">\u00a0</span><span id=\"cflshid_27855\">5.928</span><span class=\"_ _1da\" id=\"cflshid_27856\">\u00a0</span><span id=\"cflshid_27857\">781</span></div><div class=\"t m0 x3 h2 y1cb ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27858\"><span id=\"cflshid_27859\">Perdite su crediti</span><span class=\"_ _3b\" id=\"cflshid_27860\">\u00a0</span><span id=\"cflshid_27861\">45</span><span class=\"_ _16\" id=\"cflshid_27862\">\u00a0</span><span id=\"cflshid_27863\">336</span><span class=\"_ _1a6\" id=\"cflshid_27864\">\u00a0</span><span id=\"cflshid_27865\">(291)</span></div><div class=\"t m0 x3 h2 y1cc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27866\"><span id=\"cflshid_27867\">Oneri di utilit\u00e0 sociale e liberalit\u00e0</span><span class=\"_ _b4\" id=\"cflshid_27868\">\u00a0</span><span id=\"cflshid_27869\">3.658</span><span class=\"_ _c9\" id=\"cflshid_27870\">\u00a0</span><span id=\"cflshid_27871\">1.777</span><span class=\"_ _c9\" id=\"cflshid_27872\">\u00a0</span><span id=\"cflshid_27873\">1.881</span></div><div class=\"t m0 x3 h2 y1cd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27874\"><span id=\"cflshid_27875\">Altri oneri diversi di gestione</span><span class=\"_ _1b4\" id=\"cflshid_27876\">\u00a0</span><span id=\"cflshid_27877\">1<span class=\"_ _0\" id=\"cflshid_27878\"></span>1.157</span><span class=\"_ _c9\" id=\"cflshid_27879\">\u00a0</span><span id=\"cflshid_27880\">8.450</span><span class=\"_ _c9\" id=\"cflshid_27881\">\u00a0</span><span id=\"cflshid_27882\">2.707</span></div><div class=\"t m0 x3 h5 y581 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27883\"><span id=\"cflshid_27884\">T<span class=\"_ _2\" id=\"cflshid_27885\"></span>otale <span class=\"_ _0\" id=\"cflshid_27886\"></span>Altri costi operativi</span><span class=\"_ _20a\" id=\"cflshid_27887\">\u00a0</span><span id=\"cflshid_27888\">21.569</span><span class=\"_ _c7\" id=\"cflshid_27889\">\u00a0</span><span id=\"cflshid_27890\">16.491</span><span class=\"_ _c9\" id=\"cflshid_27891\">\u00a0</span><span id=\"cflshid_27892\">5.078</span></div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27893\">Nella voce <span class=\"_ _2\" id=\"cflshid_27894\"></span>Altri oneri diversi di gestione sono ricompresi <span class=\"_ _3\" id=\"cflshid_27895\"></span>oneri derivanti da un\u2019operazione destinata <span class=\"_ _3\" id=\"cflshid_27896\"></span>alla modifica </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27897\">degli accordi commerciali realizzata con un socio di minoranza.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24770": {
   "value": "<div class=\"t m0 x3 h9 y59 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27898\"><span id=\"cflshid_27899\">Nota 32. </span><span class=\"_ _25\" id=\"cflshid_27900\">\u00a0</span><span id=\"cflshid_27901\">Altri ricavi operativi</span></div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws5c\" id=\"cflshid_27902\">La composizione della voce <span class=\"_ _0\" id=\"cflshid_27903\"></span>Altri ricavi operativi al 31 dicembre 2023, comparata con la situazione al 31 dicembre </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27904\">2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y168 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27905\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_27906\"></span>o)</div><div class=\"t m0 x1e h11 y169 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27907\"><span id=\"cflshid_27908\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_27909\">\u00a0</span><span id=\"cflshid_27910\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_27911\">\u00a0</span><span id=\"cflshid_27912\">V<span class=\"_ _0\" id=\"cflshid_27913\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y1be ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27914\"><span id=\"cflshid_27915\">Altri ricavi operativi</span><span class=\"_ _1f5\" id=\"cflshid_27916\">\u00a0</span><span id=\"cflshid_27917\">2.369</span><span class=\"_ _c9\" id=\"cflshid_27918\">\u00a0</span><span id=\"cflshid_27919\">1.947</span><span class=\"_ _16\" id=\"cflshid_27920\">\u00a0</span><span id=\"cflshid_27921\">422</span></div><div class=\"t m0 x3 h5 y4dc ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27922\"><span id=\"cflshid_27923\">T<span class=\"_ _2\" id=\"cflshid_27924\"></span>otale <span class=\"_ _0\" id=\"cflshid_27925\"></span>Altri ricavi operativi</span><span class=\"_ _20a\" id=\"cflshid_27926\">\u00a0</span><span id=\"cflshid_27927\">2.369</span><span class=\"_ _c9\" id=\"cflshid_27928\">\u00a0</span><span id=\"cflshid_27929\">1.947</span><span class=\"_ _1da\" id=\"cflshid_27930\">\u00a0</span><span id=\"cflshid_27931\">422</span></div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27932\">La voce Altri ricavi operativi \u00e8 <span class=\"_ _a\" id=\"cflshid_27933\"></span>pari ad <span class=\"_ _a\" id=\"cflshid_27934\"></span>Euro <span class=\"_ _a\" id=\"cflshid_27935\"></span>2.369 migliaia <span class=\"_ _a\" id=\"cflshid_27936\"></span>ed \u00e8 <span class=\"_ _a\" id=\"cflshid_27937\"></span>principalmente riferibile <span class=\"_ _a\" id=\"cflshid_27938\"></span>ad affitti <span class=\"_ _a\" id=\"cflshid_27939\"></span>attivi relativi <span class=\"_ _a\" id=\"cflshid_27940\"></span>a </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 wsc3\" id=\"cflshid_27941\"><span id=\"cflshid_27942\">locali utilizzati da partner commerciali non rientranti nell\u2019ambito di applicazione dell\u2019IFRS 16, contributi e rim</span><span class=\"ws0\" id=\"cflshid_27943\">-</span></div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27944\">borsi assicurativi ricevuti nel corso dell\u2019esercizio.</div><div class=\"t m0 x3 h9 y66 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27945\"><span id=\"cflshid_27946\">Nota 33. </span><span class=\"_ _25\" id=\"cflshid_27947\">\u00a0</span><span id=\"cflshid_27948\">Incrementi di immobilizzazioni per costi interni</span></div><div class=\"t m0 x3 h6 y68 ff1 fs4 fc0 sc0 ls0 ws4c\" id=\"cflshid_27949\">Gli Incrementi di immobilizzazioni per lavori interni, pari ad Euro 2.432 migliaia, si riferiscono principalmente ai </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_27950\">costi di produzione sostenuti per lo sviluppo delle collezioni storiche ed ai costi per la realizzazione degli interni </div><div class=\"t m0 x3 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27951\">delle boutique del Gruppo. Il valore al 31 dicembre 2022 era pari ad Euro 2.153 migliaia.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24772": {
   "value": "<div class=\"t m0 x3 h9 y6c ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27952\"><span id=\"cflshid_27953\">Nota 34. </span><span class=\"_ _25\" id=\"cflshid_27954\">\u00a0</span><span id=\"cflshid_27955\">Ammortamenti </span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 ws86\" id=\"cflshid_27956\">La composizione della voce <span class=\"_ _0\" id=\"cflshid_27957\"></span>Ammortamenti al 31 dicembre 2023, comparata con la situazione al 31 dicembre </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_27958\">2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y582 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27967\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_27968\"></span>o)</div><div class=\"t m0 x1e h11 y583 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_27969\"><span id=\"cflshid_27970\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_27971\">\u00a0</span><span id=\"cflshid_27972\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_27973\">\u00a0</span><span id=\"cflshid_27974\">V<span class=\"_ _0\" id=\"cflshid_27975\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y584 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27976\"><span id=\"cflshid_27977\">Ammortamenti diritto d'uso</span><span class=\"_ _20a\" id=\"cflshid_27978\">\u00a0</span><span id=\"cflshid_27979\">95.664</span><span class=\"_ _c7\" id=\"cflshid_27980\">\u00a0</span><span id=\"cflshid_27981\">91.002</span><span class=\"_ _c9\" id=\"cflshid_27982\">\u00a0</span><span id=\"cflshid_27983\">4.662</span></div><div class=\"t m0 x3 h2 y585 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27984\"><span id=\"cflshid_27985\">Ammortamenti attivit\u00e0 immateriali</span><span class=\"_ _73\" id=\"cflshid_27986\">\u00a0</span><span id=\"cflshid_27987\">6.836</span><span class=\"_ _c9\" id=\"cflshid_27988\">\u00a0</span><span id=\"cflshid_27989\">6.636</span><span class=\"_ _16\" id=\"cflshid_27990\">\u00a0</span><span id=\"cflshid_27991\">200</span></div><div class=\"t m0 x3 h2 y586 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_27992\"><span id=\"cflshid_27993\">Ammortamenti immobili, impianti e macchinari</span><span class=\"_ _135\" id=\"cflshid_27994\">\u00a0</span><span id=\"cflshid_27995\">36.200</span><span class=\"_ _c7\" id=\"cflshid_27996\">\u00a0</span><span id=\"cflshid_27997\">34.181</span><span class=\"_ _c9\" id=\"cflshid_27998\">\u00a0</span><span id=\"cflshid_27999\">2.019</span></div><div class=\"t m0 x3 h2 y587 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28000\"><span id=\"cflshid_28001\">Ammortamento investimenti immobiliari</span><span class=\"_ _85\" id=\"cflshid_28002\">\u00a0</span><span id=\"cflshid_28003\">145</span><span class=\"_ _16\" id=\"cflshid_28004\">\u00a0</span><span id=\"cflshid_28005\">126</span><span class=\"_ _10\" id=\"cflshid_28006\">\u00a0</span><span id=\"cflshid_28007\">19</span></div><div class=\"t m0 x3 h5 y588 ff3 fs1 fc0 sc0 ls0 ws63\" id=\"cflshid_28008\"><span id=\"cflshid_28009\">T<span class=\"_ _2\" id=\"cflshid_28010\"></span>otale Ammortamenti</span><span class=\"_ _15c\" id=\"cflshid_28011\">\u00a0</span><span class=\"ws0\" id=\"cflshid_28012\"><span id=\"cflshid_28013\">138.845</span><span class=\"_ _cd\" id=\"cflshid_28014\">\u00a0</span><span id=\"cflshid_28015\">131.945</span><span class=\"_ _1a1\" id=\"cflshid_28016\">\u00a0</span><span id=\"cflshid_28017\">6.900</span></span></div><div class=\"t m0 x3 h7 y50 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28018\">L<span class=\"_ _2\" id=\"cflshid_28019\"></span>\u2019andamento degli ammortamenti \u00e8 correlato agli importanti investimenti effettuati dal Gruppo. </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws68\" id=\"cflshid_28020\">Per un commento sull\u2019andamento degli ammortamenti si rinvia a quanto riportato nella Relazione del Consiglio di </div>Amministrazione sull\u2019andamento della gestione",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24773": {
   "value": "<div class=\"t m0 x3 h9 y55 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28022\"><span id=\"cflshid_28023\">Nota 35. </span><span class=\"_ _25\" id=\"cflshid_28024\">\u00a0</span><span id=\"cflshid_28025\">Rettifiche di valore di attivit\u00e0 e altri accantonamenti</span></div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28026\">Le Rettifiche di valore di <span class=\"_ _3\" id=\"cflshid_28027\"></span>attivit\u00e0 e altri accantonamenti (Euro 1<span class=\"_ _0\" id=\"cflshid_28028\"></span>1.320 migliaia al 31 dicembre <span class=\"_ _3\" id=\"cflshid_28029\"></span>2023 ed Euro 8.486 </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws1e\" id=\"cflshid_28030\"><span id=\"cflshid_28031\">migliaia al 31 dicembre 2022) si riferiscono per Euro 7.500 migliaia alla parziale svalutazione del valore del Dirit</span><span class=\"ws0\" id=\"cflshid_28032\">-</span></div><div class=\"t m0 x3 h7 y59 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28033\"><span id=\"cflshid_28034\">to d\u2019uso su immobili commentata al paragrafo \u201c6.1 Perdita di valore delle attivit\u00e0 (</span><span class=\"ffd\" id=\"cflshid_28035\">impairment</span><span id=\"cflshid_28036\">)\u201d a cui si rimanda, </span></div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws8a\" id=\"cflshid_28037\">e per la parte restante agli accantonamenti al fondo svalutazione crediti, agli accantonamenti al fondo indennit\u00e0 </div><div class=\"t m0 x3 h6 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28038\"><span id=\"cflshid_28039\">suppletiva di clientela ed alle <span class=\"_ _a\" id=\"cflshid_28040\"></span>rettifiche del valore netto contabile residuo <span class=\"_ _a\" id=\"cflshid_28041\"></span>di attivit\u00e0 materiali contabilizzate in oc</span><span class=\"ff1\" id=\"cflshid_28042\">-</span></div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28043\">casione di ampliamenti delle boutique del Gruppo.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24775": {
   "value": "<div class=\"t m0 x3 h9 y5e ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28044\"><span id=\"cflshid_28045\">Nota 36. </span><span class=\"_ _25\" id=\"cflshid_28046\">\u00a0</span><span id=\"cflshid_28047\">Oneri finanziari</span></div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28048\">La <span class=\"_ _d\" id=\"cflshid_28049\"></span>composizione <span class=\"_ _d\" id=\"cflshid_28050\"></span>della <span class=\"_ _d\" id=\"cflshid_28051\"></span>voce <span class=\"_ _d\" id=\"cflshid_28052\"></span>Oneri <span class=\"_ _d\" id=\"cflshid_28053\"></span>finanziari <span class=\"_ _d\" id=\"cflshid_28054\"></span>al <span class=\"_ _d\" id=\"cflshid_28055\"></span>31 <span class=\"_ _d\" id=\"cflshid_28056\"></span>dicembre <span class=\"_ _4\" id=\"cflshid_28057\"></span>2023, <span class=\"_ _c\" id=\"cflshid_28058\"></span>comparata <span class=\"_ _d\" id=\"cflshid_28059\"></span>con <span class=\"_ _d\" id=\"cflshid_28060\"></span>la <span class=\"_ _d\" id=\"cflshid_28061\"></span>situazione <span class=\"_ _d\" id=\"cflshid_28062\"></span>al <span class=\"_ _d\" id=\"cflshid_28063\"></span>31 <span class=\"_ _d\" id=\"cflshid_28064\"></span>dicembre </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28065\">2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y589 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28066\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_28067\"></span>o)</div><div class=\"t m0 x1e h11 y58a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28068\"><span id=\"cflshid_28069\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_28070\">\u00a0</span><span id=\"cflshid_28071\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_28072\">\u00a0</span><span id=\"cflshid_28073\">V<span class=\"_ _0\" id=\"cflshid_28074\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y58b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28075\"><span id=\"cflshid_28076\">Interessi passivi su leasing</span><span class=\"_ _131\" id=\"cflshid_28077\">\u00a0</span><span id=\"cflshid_28078\">13.017</span><span class=\"_ _224\" id=\"cflshid_28079\">\u00a0</span><span id=\"cflshid_28080\">11.753</span><span class=\"_ _1a1\" id=\"cflshid_28081\">\u00a0</span><span id=\"cflshid_28082\">1.264</span></div><div class=\"t m0 x3 h2 y58c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28083\"><span id=\"cflshid_28084\">interessi passivi su mutui</span><span class=\"_ _3d\" id=\"cflshid_28085\">\u00a0</span><span id=\"cflshid_28086\">1.998</span><span class=\"_ _16\" id=\"cflshid_28087\">\u00a0</span><span id=\"cflshid_28088\">860</span><span class=\"_ _c9\" id=\"cflshid_28089\">\u00a0</span><span id=\"cflshid_28090\">1.138</span></div><div class=\"t m0 x3 h2 y58d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28091\"><span id=\"cflshid_28092\">Interessi passivi su anticipazioni e sconto fatture</span><span class=\"_ _be\" id=\"cflshid_28093\">\u00a0</span><span id=\"cflshid_28094\">3.350</span><span class=\"_ _c9\" id=\"cflshid_28095\">\u00a0</span><span id=\"cflshid_28096\">1.523</span><span class=\"_ _c9\" id=\"cflshid_28097\">\u00a0</span><span id=\"cflshid_28098\">1.827</span></div><div class=\"t m0 x3 h2 y58e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28099\"><span id=\"cflshid_28100\">Interessi passivi bancari</span><span class=\"_ _22e\" id=\"cflshid_28101\">\u00a0</span><span id=\"cflshid_28102\">7</span><span class=\"_ _9a\" id=\"cflshid_28103\">\u00a0</span><span id=\"cflshid_28104\">4</span><span class=\"_ _228\" id=\"cflshid_28105\">\u00a0</span><span id=\"cflshid_28106\">3</span></div><div class=\"t m0 x3 h2 y58f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28107\"><span id=\"cflshid_28108\">Perdite su cambi realizzate</span><span class=\"_ _40\" id=\"cflshid_28109\">\u00a0</span><span id=\"cflshid_28110\">21.213</span><span class=\"_ _c7\" id=\"cflshid_28111\">\u00a0</span><span id=\"cflshid_28112\">47.206</span><span class=\"_ _128\" id=\"cflshid_28113\">\u00a0</span><span id=\"cflshid_28114\">(25.933)</span></div><div class=\"t m0 x3 h2 y590 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28115\"><span id=\"cflshid_28116\">Perdite su cambi non realizzate</span><span class=\"_ _22f\" id=\"cflshid_28117\">\u00a0</span><span id=\"cflshid_28118\">8.124</span><span class=\"_ _c7\" id=\"cflshid_28119\">\u00a0</span><span id=\"cflshid_28120\">10.180</span><span class=\"_ _c4\" id=\"cflshid_28121\">\u00a0</span><span id=\"cflshid_28122\">(2.056)</span></div><div class=\"t m0 x3 h2 y591 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28123\"><span id=\"cflshid_28124\">Perdite su cambi realizzate leasing</span><span class=\"_ _9b\" id=\"cflshid_28125\">\u00a0</span><span id=\"cflshid_28126\">1.703</span><span class=\"_ _16\" id=\"cflshid_28127\">\u00a0</span><span id=\"cflshid_28128\">107</span><span class=\"_ _c9\" id=\"cflshid_28129\">\u00a0</span><span id=\"cflshid_28130\">1.596</span></div><div class=\"t m0 x3 h2 y592 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28131\"><span id=\"cflshid_28132\">Perdite su cambi non realizzate leasing</span><span class=\"_ _21f\" id=\"cflshid_28133\">\u00a0</span><span id=\"cflshid_28134\">5.167</span><span class=\"_ _c9\" id=\"cflshid_28135\">\u00a0</span><span id=\"cflshid_28136\">1.644</span><span class=\"_ _c9\" id=\"cflshid_28137\">\u00a0</span><span id=\"cflshid_28138\">3.523</span></div><div class=\"t m0 x3 h2 y593 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28139\"><span id=\"cflshid_28140\">Oneri finanziari su strumenti derivati</span><span class=\"_ _c2\" id=\"cflshid_28141\">\u00a0</span><span class=\"ff1\" id=\"cflshid_28142\"><span id=\"cflshid_28143\">6.290</span><span class=\"_ _c9\" id=\"cflshid_28144\">\u00a0</span><span id=\"cflshid_28145\">6.356</span><span class=\"_ _123\" id=\"cflshid_28146\">\u00a0</span><span id=\"cflshid_28147\">(66)</span></span></div><div class=\"t m0 x3 h2 y594 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28148\"><span id=\"cflshid_28149\">Altri oneri finanziari diversi</span><span class=\"_ _230\" id=\"cflshid_28150\">\u00a0</span><span class=\"ff1\" id=\"cflshid_28151\"><span id=\"cflshid_28152\">469</span><span class=\"_ _c9\" id=\"cflshid_28153\">\u00a0</span><span id=\"cflshid_28154\">1.284</span><span class=\"_ _94\" id=\"cflshid_28155\">\u00a0</span><span id=\"cflshid_28156\">(815)</span></span></div><div class=\"t m0 x3 h5 y595 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28157\"><span id=\"cflshid_28158\">T<span class=\"_ _2\" id=\"cflshid_28159\"></span>otale Oneri Finanziari</span><span class=\"_ _78\" id=\"cflshid_28160\">\u00a0</span><span id=\"cflshid_28161\">61.338</span><span class=\"_ _c7\" id=\"cflshid_28162\">\u00a0</span><span id=\"cflshid_28163\">80.917</span><span class=\"_ _11e\" id=\"cflshid_28164\">\u00a0</span><span id=\"cflshid_28165\">(19.579)</span></div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws8a\" id=\"cflshid_28166\">Per un commento sull\u2019andamento si rinvia a quanto riportato nella Relazione del Consiglio di <span class=\"_ _0\" id=\"cflshid_28167\"></span>Amministrazione </div><div class=\"t m0 x3 h6 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28168\"><span id=\"cflshid_28169\">sull\u2019andamento della gestione dove la <span class=\"_ _3\" id=\"cflshid_28170\"></span>voce Oneri finanziari \u00e8 analizzata congiuntamente <span class=\"_ _3\" id=\"cflshid_28171\"></span>alla voce Proventi finan</span><span class=\"ff1\" id=\"cflshid_28172\">-</span></div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28173\">ziari e da partecipazioni.</div><div class=\"t m0 x3 h9 y3 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28182\"><span id=\"cflshid_28183\">Nota 37. </span><span class=\"_ _25\" id=\"cflshid_28184\">\u00a0</span><span id=\"cflshid_28185\">Proventi finanziari e da partecipazioni</span></div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28186\"><span id=\"cflshid_28187\">La <span class=\"_ _a\" id=\"cflshid_28188\"></span>composizione <span class=\"_ _a\" id=\"cflshid_28189\"></span>della voce <span class=\"_ _a\" id=\"cflshid_28190\"></span>Proventi <span class=\"_ _a\" id=\"cflshid_28191\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_28192\"></span>e <span class=\"_ _a\" id=\"cflshid_28193\"></span>da <span class=\"_ _a\" id=\"cflshid_28194\"></span>partecipazioni <span class=\"_ _a\" id=\"cflshid_28195\"></span>al <span class=\"_ _a\" id=\"cflshid_28196\"></span>31 <span class=\"_ _a\" id=\"cflshid_28197\"></span>dicembre <span class=\"_ _a\" id=\"cflshid_28198\"></span>2023, <span class=\"_ _a\" id=\"cflshid_28199\"></span>comparata <span class=\"_ _a\" id=\"cflshid_28200\"></span>con <span class=\"_ _a\" id=\"cflshid_28201\"></span>la <span class=\"_ _a\" id=\"cflshid_28202\"></span>situa</span><span class=\"ff1\" id=\"cflshid_28203\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28204\">zione al 31 dicembre 2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y15a fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28205\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_28206\"></span>o)</div><div class=\"t m0 x4b h11 y15b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28207\"><span id=\"cflshid_28208\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_28209\">\u00a0</span><span id=\"cflshid_28210\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_28211\">\u00a0</span><span id=\"cflshid_28212\">V<span class=\"_ _0\" id=\"cflshid_28213\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y1ca ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28214\"><span id=\"cflshid_28215\">Interessi attivi su leasing</span><span class=\"_ _17c\" id=\"cflshid_28216\">\u00a0</span><span id=\"cflshid_28217\">73</span><span class=\"_ _10\" id=\"cflshid_28218\">\u00a0</span><span id=\"cflshid_28219\">51</span><span class=\"_ _10\" id=\"cflshid_28220\">\u00a0</span><span id=\"cflshid_28221\">22</span></div><div class=\"t m0 x3 h2 y1cb ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28222\"><span id=\"cflshid_28223\">Interessi attivi bancari</span><span class=\"_ _231\" id=\"cflshid_28224\">\u00a0</span><span id=\"cflshid_28225\">676</span><span class=\"_ _1da\" id=\"cflshid_28226\">\u00a0</span><span id=\"cflshid_28227\">142</span><span class=\"_ _16\" id=\"cflshid_28228\">\u00a0</span><span id=\"cflshid_28229\">534</span></div><div class=\"t m0 x3 h2 y1cc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28230\"><span id=\"cflshid_28231\">Utili su cambi realizzati</span><span class=\"_ _15e\" id=\"cflshid_28232\">\u00a0</span><span id=\"cflshid_28233\">21.810</span><span class=\"_ _c7\" id=\"cflshid_28234\">\u00a0</span><span id=\"cflshid_28235\">53.927</span><span class=\"_ _11e\" id=\"cflshid_28236\">\u00a0</span><span id=\"cflshid_28237\">(32.117)</span></div><div class=\"t m0 x3 h2 y1cd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28238\"><span id=\"cflshid_28239\">Utili su cambi non realizzati</span><span class=\"_ _40\" id=\"cflshid_28240\">\u00a0</span><span id=\"cflshid_28241\">4.320</span><span class=\"_ _c9\" id=\"cflshid_28242\">\u00a0</span><span id=\"cflshid_28243\">5.134</span><span class=\"_ _1a6\" id=\"cflshid_28244\">\u00a0</span><span id=\"cflshid_28245\">(814)</span></div><div class=\"t m0 x3 h2 y1ce ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28246\"><span id=\"cflshid_28247\">Utili su cambi realizzati leasing</span><span class=\"_ _127\" id=\"cflshid_28248\">\u00a0</span><span id=\"cflshid_28249\">-</span><span class=\"_ _11e\" id=\"cflshid_28250\">\u00a0</span><span id=\"cflshid_28251\">(19.478)</span><span class=\"_ _c7\" id=\"cflshid_28252\">\u00a0</span><span id=\"cflshid_28253\">19.478</span></div><div class=\"t m0 x3 h2 y1cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28254\"><span id=\"cflshid_28255\">Utili su cambi non realizzati leasing</span><span class=\"_ _164\" id=\"cflshid_28256\">\u00a0</span><span id=\"cflshid_28257\">-</span><span class=\"_ _c7\" id=\"cflshid_28258\">\u00a0</span><span id=\"cflshid_28259\">23.549</span><span class=\"_ _128\" id=\"cflshid_28260\">\u00a0</span><span id=\"cflshid_28261\">(23.549)</span></div><div class=\"t m0 x3 h2 y1d0 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28262\"><span id=\"cflshid_28263\">Proventi finanziari su strumenti derivati</span><span class=\"_ _85\" id=\"cflshid_28264\">\u00a0</span><span class=\"ff1\" id=\"cflshid_28265\"><span id=\"cflshid_28266\">2.029</span><span class=\"_ _1da\" id=\"cflshid_28267\">\u00a0</span><span id=\"cflshid_28268\">241</span><span class=\"_ _c9\" id=\"cflshid_28269\">\u00a0</span><span id=\"cflshid_28270\">1.788</span></span></div><div class=\"t m0 x3 h2 y596 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28271\"><span id=\"cflshid_28272\">Proventi da partecipazioni</span><span class=\"_ _10c\" id=\"cflshid_28273\">\u00a0</span><span id=\"cflshid_28274\">18.199</span><span class=\"_ _1a1\" id=\"cflshid_28275\">\u00a0</span><span id=\"cflshid_28276\">6.716</span><span class=\"_ _224\" id=\"cflshid_28277\">\u00a0</span><span id=\"cflshid_28278\">11.483</span></div><div class=\"t m0 x3 h2 y597 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28279\"><span id=\"cflshid_28280\">Altri proventi</span><span class=\"_ _232\" id=\"cflshid_28281\">\u00a0</span><span id=\"cflshid_28282\">166</span><span class=\"_ _1da\" id=\"cflshid_28283\">\u00a0</span><span id=\"cflshid_28284\">190</span><span class=\"_ _123\" id=\"cflshid_28285\">\u00a0</span><span id=\"cflshid_28286\">(24)</span></div><div class=\"t m0 x3 h5 y598 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28287\"><span id=\"cflshid_28288\">T<span class=\"_ _2\" id=\"cflshid_28289\"></span>otale Proventi finanziari e da partecipazioni</span><span class=\"_ _7e\" id=\"cflshid_28290\">\u00a0</span><span class=\"ff3\" id=\"cflshid_28291\"><span id=\"cflshid_28292\">47.273</span><span class=\"_ _c7\" id=\"cflshid_28293\">\u00a0</span><span id=\"cflshid_28294\">70.472</span><span class=\"_ _128\" id=\"cflshid_28295\">\u00a0</span><span id=\"cflshid_28296\">(23.199)</span></span></div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws8a\" id=\"cflshid_28297\">Per un commento sull\u2019andamento si rinvia a quanto riportato nella Relazione del Consiglio di <span class=\"_ _0\" id=\"cflshid_28298\"></span>Amministrazione </div><div class=\"t m0 x3 h6 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28299\"><span id=\"cflshid_28300\">sull\u2019andamento <span class=\"_ _d\" id=\"cflshid_28301\"></span>della <span class=\"_ _d\" id=\"cflshid_28302\"></span>gestione <span class=\"_ _d\" id=\"cflshid_28303\"></span>dove <span class=\"_ _d\" id=\"cflshid_28304\"></span>la <span class=\"_ _d\" id=\"cflshid_28305\"></span>voce <span class=\"_ _d\" id=\"cflshid_28306\"></span>Proventi <span class=\"_ _d\" id=\"cflshid_28307\"></span>finanziari <span class=\"_ _d\" id=\"cflshid_28308\"></span>e <span class=\"_ _d\" id=\"cflshid_28309\"></span>da <span class=\"_ _d\" id=\"cflshid_28310\"></span>partecipazioni <span class=\"_ _d\" id=\"cflshid_28311\"></span></span><span class=\"ff1 ws58\" id=\"cflshid_28312\">\u00e8 analizzata congiuntamente </span></div><div class=\"t m0 x3 h6 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28313\"><span id=\"cflshid_28314\">alla voce Oneri finanziari</span><span class=\"ff1\" id=\"cflshid_28315\">.</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24774": {
   "value": "<div class=\"t m0 x3 h9 y5e ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28044\"><span id=\"cflshid_28045\">Nota 36. </span><span class=\"_ _25\" id=\"cflshid_28046\">\u00a0</span><span id=\"cflshid_28047\">Oneri finanziari</span></div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28048\">La <span class=\"_ _d\" id=\"cflshid_28049\"></span>composizione <span class=\"_ _d\" id=\"cflshid_28050\"></span>della <span class=\"_ _d\" id=\"cflshid_28051\"></span>voce <span class=\"_ _d\" id=\"cflshid_28052\"></span>Oneri <span class=\"_ _d\" id=\"cflshid_28053\"></span>finanziari <span class=\"_ _d\" id=\"cflshid_28054\"></span>al <span class=\"_ _d\" id=\"cflshid_28055\"></span>31 <span class=\"_ _d\" id=\"cflshid_28056\"></span>dicembre <span class=\"_ _4\" id=\"cflshid_28057\"></span>2023, <span class=\"_ _c\" id=\"cflshid_28058\"></span>comparata <span class=\"_ _d\" id=\"cflshid_28059\"></span>con <span class=\"_ _d\" id=\"cflshid_28060\"></span>la <span class=\"_ _d\" id=\"cflshid_28061\"></span>situazione <span class=\"_ _d\" id=\"cflshid_28062\"></span>al <span class=\"_ _d\" id=\"cflshid_28063\"></span>31 <span class=\"_ _d\" id=\"cflshid_28064\"></span>dicembre </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28065\">2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y589 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28066\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_28067\"></span>o)</div><div class=\"t m0 x1e h11 y58a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28068\"><span id=\"cflshid_28069\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_28070\">\u00a0</span><span id=\"cflshid_28071\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_28072\">\u00a0</span><span id=\"cflshid_28073\">V<span class=\"_ _0\" id=\"cflshid_28074\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y58b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28075\"><span id=\"cflshid_28076\">Interessi passivi su leasing</span><span class=\"_ _131\" id=\"cflshid_28077\">\u00a0</span><span id=\"cflshid_28078\">13.017</span><span class=\"_ _224\" id=\"cflshid_28079\">\u00a0</span><span id=\"cflshid_28080\">11.753</span><span class=\"_ _1a1\" id=\"cflshid_28081\">\u00a0</span><span id=\"cflshid_28082\">1.264</span></div><div class=\"t m0 x3 h2 y58c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28083\"><span id=\"cflshid_28084\">interessi passivi su mutui</span><span class=\"_ _3d\" id=\"cflshid_28085\">\u00a0</span><span id=\"cflshid_28086\">1.998</span><span class=\"_ _16\" id=\"cflshid_28087\">\u00a0</span><span id=\"cflshid_28088\">860</span><span class=\"_ _c9\" id=\"cflshid_28089\">\u00a0</span><span id=\"cflshid_28090\">1.138</span></div><div class=\"t m0 x3 h2 y58d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28091\"><span id=\"cflshid_28092\">Interessi passivi su anticipazioni e sconto fatture</span><span class=\"_ _be\" id=\"cflshid_28093\">\u00a0</span><span id=\"cflshid_28094\">3.350</span><span class=\"_ _c9\" id=\"cflshid_28095\">\u00a0</span><span id=\"cflshid_28096\">1.523</span><span class=\"_ _c9\" id=\"cflshid_28097\">\u00a0</span><span id=\"cflshid_28098\">1.827</span></div><div class=\"t m0 x3 h2 y58e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28099\"><span id=\"cflshid_28100\">Interessi passivi bancari</span><span class=\"_ _22e\" id=\"cflshid_28101\">\u00a0</span><span id=\"cflshid_28102\">7</span><span class=\"_ _9a\" id=\"cflshid_28103\">\u00a0</span><span id=\"cflshid_28104\">4</span><span class=\"_ _228\" id=\"cflshid_28105\">\u00a0</span><span id=\"cflshid_28106\">3</span></div><div class=\"t m0 x3 h2 y58f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28107\"><span id=\"cflshid_28108\">Perdite su cambi realizzate</span><span class=\"_ _40\" id=\"cflshid_28109\">\u00a0</span><span id=\"cflshid_28110\">21.213</span><span class=\"_ _c7\" id=\"cflshid_28111\">\u00a0</span><span id=\"cflshid_28112\">47.206</span><span class=\"_ _128\" id=\"cflshid_28113\">\u00a0</span><span id=\"cflshid_28114\">(25.933)</span></div><div class=\"t m0 x3 h2 y590 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28115\"><span id=\"cflshid_28116\">Perdite su cambi non realizzate</span><span class=\"_ _22f\" id=\"cflshid_28117\">\u00a0</span><span id=\"cflshid_28118\">8.124</span><span class=\"_ _c7\" id=\"cflshid_28119\">\u00a0</span><span id=\"cflshid_28120\">10.180</span><span class=\"_ _c4\" id=\"cflshid_28121\">\u00a0</span><span id=\"cflshid_28122\">(2.056)</span></div><div class=\"t m0 x3 h2 y591 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28123\"><span id=\"cflshid_28124\">Perdite su cambi realizzate leasing</span><span class=\"_ _9b\" id=\"cflshid_28125\">\u00a0</span><span id=\"cflshid_28126\">1.703</span><span class=\"_ _16\" id=\"cflshid_28127\">\u00a0</span><span id=\"cflshid_28128\">107</span><span class=\"_ _c9\" id=\"cflshid_28129\">\u00a0</span><span id=\"cflshid_28130\">1.596</span></div><div class=\"t m0 x3 h2 y592 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28131\"><span id=\"cflshid_28132\">Perdite su cambi non realizzate leasing</span><span class=\"_ _21f\" id=\"cflshid_28133\">\u00a0</span><span id=\"cflshid_28134\">5.167</span><span class=\"_ _c9\" id=\"cflshid_28135\">\u00a0</span><span id=\"cflshid_28136\">1.644</span><span class=\"_ _c9\" id=\"cflshid_28137\">\u00a0</span><span id=\"cflshid_28138\">3.523</span></div><div class=\"t m0 x3 h2 y593 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28139\"><span id=\"cflshid_28140\">Oneri finanziari su strumenti derivati</span><span class=\"_ _c2\" id=\"cflshid_28141\">\u00a0</span><span class=\"ff1\" id=\"cflshid_28142\"><span id=\"cflshid_28143\">6.290</span><span class=\"_ _c9\" id=\"cflshid_28144\">\u00a0</span><span id=\"cflshid_28145\">6.356</span><span class=\"_ _123\" id=\"cflshid_28146\">\u00a0</span><span id=\"cflshid_28147\">(66)</span></span></div><div class=\"t m0 x3 h2 y594 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28148\"><span id=\"cflshid_28149\">Altri oneri finanziari diversi</span><span class=\"_ _230\" id=\"cflshid_28150\">\u00a0</span><span class=\"ff1\" id=\"cflshid_28151\"><span id=\"cflshid_28152\">469</span><span class=\"_ _c9\" id=\"cflshid_28153\">\u00a0</span><span id=\"cflshid_28154\">1.284</span><span class=\"_ _94\" id=\"cflshid_28155\">\u00a0</span><span id=\"cflshid_28156\">(815)</span></span></div><div class=\"t m0 x3 h5 y595 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28157\"><span id=\"cflshid_28158\">T<span class=\"_ _2\" id=\"cflshid_28159\"></span>otale Oneri Finanziari</span><span class=\"_ _78\" id=\"cflshid_28160\">\u00a0</span><span id=\"cflshid_28161\">61.338</span><span class=\"_ _c7\" id=\"cflshid_28162\">\u00a0</span><span id=\"cflshid_28163\">80.917</span><span class=\"_ _11e\" id=\"cflshid_28164\">\u00a0</span><span id=\"cflshid_28165\">(19.579)</span></div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws8a\" id=\"cflshid_28166\">Per un commento sull\u2019andamento si rinvia a quanto riportato nella Relazione del Consiglio di <span class=\"_ _0\" id=\"cflshid_28167\"></span>Amministrazione </div><div class=\"t m0 x3 h6 y111 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28168\"><span id=\"cflshid_28169\">sull\u2019andamento della gestione dove la <span class=\"_ _3\" id=\"cflshid_28170\"></span>voce Oneri finanziari \u00e8 analizzata congiuntamente <span class=\"_ _3\" id=\"cflshid_28171\"></span>alla voce Proventi finan</span><span class=\"ff1\" id=\"cflshid_28172\">-</span></div><div class=\"t m0 x3 h6 y112 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28173\">ziari e da partecipazioni.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24777": {
   "value": "<div class=\"t m0 x3 h9 y3 ffe fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28182\"><span id=\"cflshid_28183\">Nota 37. </span><span class=\"_ _25\" id=\"cflshid_28184\">\u00a0</span><span id=\"cflshid_28185\">Proventi finanziari e da partecipazioni</span></div><div class=\"t m0 x3 h6 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28186\"><span id=\"cflshid_28187\">La <span class=\"_ _a\" id=\"cflshid_28188\"></span>composizione <span class=\"_ _a\" id=\"cflshid_28189\"></span>della voce <span class=\"_ _a\" id=\"cflshid_28190\"></span>Proventi <span class=\"_ _a\" id=\"cflshid_28191\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_28192\"></span>e <span class=\"_ _a\" id=\"cflshid_28193\"></span>da <span class=\"_ _a\" id=\"cflshid_28194\"></span>partecipazioni <span class=\"_ _a\" id=\"cflshid_28195\"></span>al <span class=\"_ _a\" id=\"cflshid_28196\"></span>31 <span class=\"_ _a\" id=\"cflshid_28197\"></span>dicembre <span class=\"_ _a\" id=\"cflshid_28198\"></span>2023, <span class=\"_ _a\" id=\"cflshid_28199\"></span>comparata <span class=\"_ _a\" id=\"cflshid_28200\"></span>con <span class=\"_ _a\" id=\"cflshid_28201\"></span>la <span class=\"_ _a\" id=\"cflshid_28202\"></span>situa</span><span class=\"ff1\" id=\"cflshid_28203\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28204\">zione al 31 dicembre 2022, \u00e8 di seguito riportata:</div><div class=\"t m0 x3 h14 y15a fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28205\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_28206\"></span>o)</div><div class=\"t m0 x4b h11 y15b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28207\"><span id=\"cflshid_28208\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_28209\">\u00a0</span><span id=\"cflshid_28210\">31 dicembre 2022</span><span class=\"_ _175\" id=\"cflshid_28211\">\u00a0</span><span id=\"cflshid_28212\">V<span class=\"_ _0\" id=\"cflshid_28213\"></span>ariazione</span></div><div class=\"t m0 x3 h2 y1ca ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28214\"><span id=\"cflshid_28215\">Interessi attivi su leasing</span><span class=\"_ _17c\" id=\"cflshid_28216\">\u00a0</span><span id=\"cflshid_28217\">73</span><span class=\"_ _10\" id=\"cflshid_28218\">\u00a0</span><span id=\"cflshid_28219\">51</span><span class=\"_ _10\" id=\"cflshid_28220\">\u00a0</span><span id=\"cflshid_28221\">22</span></div><div class=\"t m0 x3 h2 y1cb ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28222\"><span id=\"cflshid_28223\">Interessi attivi bancari</span><span class=\"_ _231\" id=\"cflshid_28224\">\u00a0</span><span id=\"cflshid_28225\">676</span><span class=\"_ _1da\" id=\"cflshid_28226\">\u00a0</span><span id=\"cflshid_28227\">142</span><span class=\"_ _16\" id=\"cflshid_28228\">\u00a0</span><span id=\"cflshid_28229\">534</span></div><div class=\"t m0 x3 h2 y1cc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28230\"><span id=\"cflshid_28231\">Utili su cambi realizzati</span><span class=\"_ _15e\" id=\"cflshid_28232\">\u00a0</span><span id=\"cflshid_28233\">21.810</span><span class=\"_ _c7\" id=\"cflshid_28234\">\u00a0</span><span id=\"cflshid_28235\">53.927</span><span class=\"_ _11e\" id=\"cflshid_28236\">\u00a0</span><span id=\"cflshid_28237\">(32.117)</span></div><div class=\"t m0 x3 h2 y1cd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28238\"><span id=\"cflshid_28239\">Utili su cambi non realizzati</span><span class=\"_ _40\" id=\"cflshid_28240\">\u00a0</span><span id=\"cflshid_28241\">4.320</span><span class=\"_ _c9\" id=\"cflshid_28242\">\u00a0</span><span id=\"cflshid_28243\">5.134</span><span class=\"_ _1a6\" id=\"cflshid_28244\">\u00a0</span><span id=\"cflshid_28245\">(814)</span></div><div class=\"t m0 x3 h2 y1ce ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28246\"><span id=\"cflshid_28247\">Utili su cambi realizzati leasing</span><span class=\"_ _127\" id=\"cflshid_28248\">\u00a0</span><span id=\"cflshid_28249\">-</span><span class=\"_ _11e\" id=\"cflshid_28250\">\u00a0</span><span id=\"cflshid_28251\">(19.478)</span><span class=\"_ _c7\" id=\"cflshid_28252\">\u00a0</span><span id=\"cflshid_28253\">19.478</span></div><div class=\"t m0 x3 h2 y1cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28254\"><span id=\"cflshid_28255\">Utili su cambi non realizzati leasing</span><span class=\"_ _164\" id=\"cflshid_28256\">\u00a0</span><span id=\"cflshid_28257\">-</span><span class=\"_ _c7\" id=\"cflshid_28258\">\u00a0</span><span id=\"cflshid_28259\">23.549</span><span class=\"_ _128\" id=\"cflshid_28260\">\u00a0</span><span id=\"cflshid_28261\">(23.549)</span></div><div class=\"t m0 x3 h2 y1d0 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28262\"><span id=\"cflshid_28263\">Proventi finanziari su strumenti derivati</span><span class=\"_ _85\" id=\"cflshid_28264\">\u00a0</span><span class=\"ff1\" id=\"cflshid_28265\"><span id=\"cflshid_28266\">2.029</span><span class=\"_ _1da\" id=\"cflshid_28267\">\u00a0</span><span id=\"cflshid_28268\">241</span><span class=\"_ _c9\" id=\"cflshid_28269\">\u00a0</span><span id=\"cflshid_28270\">1.788</span></span></div><div class=\"t m0 x3 h2 y596 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28271\"><span id=\"cflshid_28272\">Proventi da partecipazioni</span><span class=\"_ _10c\" id=\"cflshid_28273\">\u00a0</span><span id=\"cflshid_28274\">18.199</span><span class=\"_ _1a1\" id=\"cflshid_28275\">\u00a0</span><span id=\"cflshid_28276\">6.716</span><span class=\"_ _224\" id=\"cflshid_28277\">\u00a0</span><span id=\"cflshid_28278\">11.483</span></div><div class=\"t m0 x3 h2 y597 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28279\"><span id=\"cflshid_28280\">Altri proventi</span><span class=\"_ _232\" id=\"cflshid_28281\">\u00a0</span><span id=\"cflshid_28282\">166</span><span class=\"_ _1da\" id=\"cflshid_28283\">\u00a0</span><span id=\"cflshid_28284\">190</span><span class=\"_ _123\" id=\"cflshid_28285\">\u00a0</span><span id=\"cflshid_28286\">(24)</span></div><div class=\"t m0 x3 h5 y598 ffe fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28287\"><span id=\"cflshid_28288\">T<span class=\"_ _2\" id=\"cflshid_28289\"></span>otale Proventi finanziari e da partecipazioni</span><span class=\"_ _7e\" id=\"cflshid_28290\">\u00a0</span><span class=\"ff3\" id=\"cflshid_28291\"><span id=\"cflshid_28292\">47.273</span><span class=\"_ _c7\" id=\"cflshid_28293\">\u00a0</span><span id=\"cflshid_28294\">70.472</span><span class=\"_ _128\" id=\"cflshid_28295\">\u00a0</span><span id=\"cflshid_28296\">(23.199)</span></span></div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws8a\" id=\"cflshid_28297\">Per un commento sull\u2019andamento si rinvia a quanto riportato nella Relazione del Consiglio di <span class=\"_ _0\" id=\"cflshid_28298\"></span>Amministrazione </div><div class=\"t m0 x3 h6 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28299\"><span id=\"cflshid_28300\">sull\u2019andamento <span class=\"_ _d\" id=\"cflshid_28301\"></span>della <span class=\"_ _d\" id=\"cflshid_28302\"></span>gestione <span class=\"_ _d\" id=\"cflshid_28303\"></span>dove <span class=\"_ _d\" id=\"cflshid_28304\"></span>la <span class=\"_ _d\" id=\"cflshid_28305\"></span>voce <span class=\"_ _d\" id=\"cflshid_28306\"></span>Proventi <span class=\"_ _d\" id=\"cflshid_28307\"></span>finanziari <span class=\"_ _d\" id=\"cflshid_28308\"></span>e <span class=\"_ _d\" id=\"cflshid_28309\"></span>da <span class=\"_ _d\" id=\"cflshid_28310\"></span>partecipazioni <span class=\"_ _d\" id=\"cflshid_28311\"></span></span><span class=\"ff1 ws58\" id=\"cflshid_28312\">\u00e8 analizzata congiuntamente </span></div><div class=\"t m0 x3 h6 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28313\"><span id=\"cflshid_28314\">alla voce Oneri finanziari</span><span class=\"ff1\" id=\"cflshid_28315\">.</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24776": {
   "value": "<div class=\"t m0 x3 h9 y5f ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28316\"><span id=\"cflshid_28317\">Nota 38. </span><span class=\"_ _25\" id=\"cflshid_28318\">\u00a0</span><span id=\"cflshid_28319\">Utile per azione base e diluito</span></div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 wsa1\" id=\"cflshid_28320\"><span id=\"cflshid_28321\">L<span class=\"_ _2\" id=\"cflshid_28322\"></span>\u2019Utile/(Perdita) base per azione \u00e8 calcolato dividendo l\u2019Utile/(Perdita) dell\u2019anno attribuibile agli azionisti ordi</span><span class=\"ws0\" id=\"cflshid_28323\">-</span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws84\" id=\"cflshid_28324\">nari del Gruppo Brunello Cucinelli per il numero medio ponderato delle azioni ordinarie in circolazione durante </div><div class=\"t m0 x3 h7 y63 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28325\">l\u2019anno, tenendo <span class=\"_ _a\" id=\"cflshid_28326\"></span>conto <span class=\"_ _a\" id=\"cflshid_28327\"></span>anche dell\u2019effetto <span class=\"_ _a\" id=\"cflshid_28328\"></span>medio <span class=\"_ _a\" id=\"cflshid_28329\"></span>ponderato <span class=\"_ _a\" id=\"cflshid_28330\"></span>delle azioni <span class=\"_ _a\" id=\"cflshid_28331\"></span>proprie <span class=\"_ _a\" id=\"cflshid_28332\"></span>in portafoglio <span class=\"_ _a\" id=\"cflshid_28333\"></span>durante <span class=\"_ _a\" id=\"cflshid_28334\"></span>il <span class=\"_ _a\" id=\"cflshid_28335\"></span>periodo di </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28336\">riferimento. </div><div class=\"t m0 x3 h7 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28337\">L<span class=\"_ _2\" id=\"cflshid_28338\"></span>\u2019Utile/(Perdita) <span class=\"_ _a\" id=\"cflshid_28339\"></span>per <span class=\"_ _a\" id=\"cflshid_28340\"></span>azione <span class=\"_ _a\" id=\"cflshid_28341\"></span>diluito <span class=\"_ _a\" id=\"cflshid_28342\"></span>non <span class=\"_ _a\" id=\"cflshid_28343\"></span>evidenzia <span class=\"_ _a\" id=\"cflshid_28344\"></span>differenze <span class=\"_ _a\" id=\"cflshid_28345\"></span>rispetto <span class=\"_ _a\" id=\"cflshid_28346\"></span>all\u2019Utile/(Perdita) <span class=\"_ _a\" id=\"cflshid_28347\"></span>base <span class=\"_ _a\" id=\"cflshid_28348\"></span>per <span class=\"_ _a\" id=\"cflshid_28349\"></span>azione <span class=\"_ _a\" id=\"cflshid_28350\"></span>in <span class=\"_ _a\" id=\"cflshid_28351\"></span>quanto </div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28352\">non sono presenti obbligazioni convertibili o altri strumenti finanziari con effetti diluitivi.</div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28353\">Di seguito sono esposti il reddito e le <span class=\"_ _3\" id=\"cflshid_28354\"></span>informazioni sulle azioni utilizzati ai fini del calcolo dell\u2019Utile/(Perdita) per </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28355\">azione base e diluito:</div><div class=\"t m0 x4d h11 y517 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28356\"><span id=\"cflshid_28357\">31 dicembre 2023</span><span class=\"_ _82\" id=\"cflshid_28358\">\u00a0</span><span id=\"cflshid_28359\">31 dicembre 2022</span></div><div class=\"t m0 x3 h2 y518 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28360\"><span id=\"cflshid_28361\">Utile/(Perdita) netto attribuibile agli azionisti della capogruppo</span><span class=\"_ _ac\" id=\"cflshid_28362\">\u00a0</span><span id=\"cflshid_28363\">1<span class=\"_ _0\" id=\"cflshid_28364\"></span>14.617</span><span class=\"_ _c7\" id=\"cflshid_28365\">\u00a0</span><span id=\"cflshid_28366\">80.599</span></div><div class=\"t m0 x3 h2 y599 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28367\"><span id=\"cflshid_28368\">Numero di azioni ordinarie alla fine dell'esercizio</span><span class=\"_ _16c\" id=\"cflshid_28369\">\u00a0</span><span class=\"ff1\" id=\"cflshid_28370\"><span id=\"cflshid_28371\">68.000.000 </span><span class=\"_ _71\" id=\"cflshid_28372\">\u00a0</span><span id=\"cflshid_28373\">68.000.000</span></span></div><div class=\"t m0 x3 h2 y59a ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28374\"><span id=\"cflshid_28375\">Numero medio ponderato di azioni ordinarie ai fini dell\u2019utile base per azione</span><span class=\"_ _233\" id=\"cflshid_28376\">\u00a0</span><span class=\"ff1\" id=\"cflshid_28377\"><span id=\"cflshid_28378\">67.991.109 </span><span class=\"_ _71\" id=\"cflshid_28379\">\u00a0</span><span id=\"cflshid_28380\">68.000.000</span></span></div><div class=\"t m0 x3 h2 y59b ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28381\"><span id=\"cflshid_28382\">Numero medio ponderato di azioni ordinarie ai fini dell\u2019utile per azione diluito</span><span class=\"_ _190\" id=\"cflshid_28383\">\u00a0</span><span class=\"ff1\" id=\"cflshid_28384\"><span id=\"cflshid_28385\">67.991.109 </span><span class=\"_ _1dd\" id=\"cflshid_28386\">\u00a0</span><span id=\"cflshid_28387\">68.000.000</span></span></div><div class=\"t m0 x3 h2 y59c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28388\"><span id=\"cflshid_28389\">Utile/(Perdita) per azione base (in Euro)</span><span class=\"_ _35\" id=\"cflshid_28390\">\u00a0</span><span id=\"cflshid_28391\">1,68576</span><span class=\"_ _cd\" id=\"cflshid_28392\">\u00a0</span><span id=\"cflshid_28393\">1,18528</span></div><div class=\"t m0 x3 h2 y59d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28394\"><span id=\"cflshid_28395\">Utile/(Perdita) per azione diluito (in Euro)</span><span class=\"_ _234\" id=\"cflshid_28396\">\u00a0</span><span id=\"cflshid_28397\">1,68576</span><span class=\"_ _cd\" id=\"cflshid_28398\">\u00a0</span><span id=\"cflshid_28399\">1,18528</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24780": {
   "value": "<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28408\"><span id=\"cflshid_28409\">Nota 39. </span><span class=\"_ _25\" id=\"cflshid_28410\">\u00a0</span><span id=\"cflshid_28411\">Impegni e rischi</span></div><div class=\"t m0 x3 h7 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28412\">Al <span class=\"_ _a\" id=\"cflshid_28413\"></span>31 <span class=\"_ _a\" id=\"cflshid_28414\"></span>dicembre <span class=\"_ _a\" id=\"cflshid_28415\"></span>2023 <span class=\"_ _a\" id=\"cflshid_28416\"></span>il <span class=\"_ _c\" id=\"cflshid_28417\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_28418\"></span>ha <span class=\"_ _a\" id=\"cflshid_28419\"></span>impegni <span class=\"_ _a\" id=\"cflshid_28420\"></span>ascrivibili <span class=\"_ _a\" id=\"cflshid_28421\"></span>principalmente <span class=\"_ _c\" id=\"cflshid_28422\"></span>a <span class=\"_ _a\" id=\"cflshid_28423\"></span>contratti <span class=\"_ _a\" id=\"cflshid_28424\"></span>di <span class=\"_ _a\" id=\"cflshid_28425\"></span>affitto <span class=\"_ _a\" id=\"cflshid_28426\"></span>di <span class=\"_ _c\" id=\"cflshid_28427\"></span>nuovi <span class=\"_ _a\" id=\"cflshid_28428\"></span>punti <span class=\"_ _a\" id=\"cflshid_28429\"></span>vendita </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28430\">per un ammontare pari ad Euro 46,9 milioni. </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_28431\"><span id=\"cflshid_28432\">Si segnalano inoltre beni di propriet\u00e0 del Gruppo Brunello Cucinelli localizzati presso terzi e riferibili prevalente</span><span class=\"ws0\" id=\"cflshid_28433\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws71\" id=\"cflshid_28434\"><span id=\"cflshid_28435\">mente a macchine operatrici ed elettroniche concesse in comodato d\u2019uso a laboratori ed enti esterni che le utilizza</span><span class=\"ws0\" id=\"cflshid_28436\">-</span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28437\">no per la produzione e fornitura di capi di abbigliamento e di servizi per un ammontare pari a Euro 328 migliaia.</div><div class=\"t m0 x3 h4 y52 ff3 fs3 fc0 sc0 ls2 ws5e\" id=\"cflshid_28438\">GESTIONE DEI<span class=\"_ _0\" id=\"cflshid_28439\"></span> RISCHI FINANAZIARI</div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28440\">Il <span class=\"_ _a\" id=\"cflshid_28441\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_28442\"></span>Brunello <span class=\"_ _c\" id=\"cflshid_28443\"></span>Cucinelli <span class=\"_ _a\" id=\"cflshid_28444\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_28445\"></span>esposto <span class=\"_ _a\" id=\"cflshid_28446\"></span>in <span class=\"_ _c\" id=\"cflshid_28447\"></span>varia <span class=\"_ _a\" id=\"cflshid_28448\"></span>misura <span class=\"_ _c\" id=\"cflshid_28449\"></span>a <span class=\"_ _a\" id=\"cflshid_28450\"></span>rischi <span class=\"_ _c\" id=\"cflshid_28451\"></span>di <span class=\"_ _a\" id=\"cflshid_28452\"></span>natura <span class=\"_ _c\" id=\"cflshid_28453\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_28454\"></span>connessi <span class=\"_ _c\" id=\"cflshid_28455\"></span>alle <span class=\"_ _a\" id=\"cflshid_28456\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_28457\"></span>di <span class=\"_ _c\" id=\"cflshid_28458\"></span>core </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 wsc1\" id=\"cflshid_28459\">business. In particolare, il Gruppo \u00e8 contemporaneamente esposto al rischio di mercato (rischio di tasso di interesse </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28460\">e rischio di cambio), al rischio di liquidit\u00e0 e al rischio di credito. </div><div class=\"t m0 x3 h6 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28461\"><span id=\"cflshid_28462\">La gestione <span class=\"_ _a\" id=\"cflshid_28463\"></span>dei <span class=\"_ _a\" id=\"cflshid_28464\"></span>rischi finanziari <span class=\"_ _a\" id=\"cflshid_28465\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_28466\"></span>svolta sulla <span class=\"_ _a\" id=\"cflshid_28467\"></span>base <span class=\"_ _a\" id=\"cflshid_28468\"></span>di linee <span class=\"_ _a\" id=\"cflshid_28469\"></span>guida <span class=\"_ _a\" id=\"cflshid_28470\"></span>definite dal <span class=\"_ _a\" id=\"cflshid_28471\"></span>Consiglio <span class=\"_ _a\" id=\"cflshid_28472\"></span>di <span class=\"_ _3\" id=\"cflshid_28473\"></span>Amministrazione. L<span class=\"_ _2\" id=\"cflshid_28474\"></span>\u2019o</span><span class=\"ff1\" id=\"cflshid_28475\">-</span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsa3\" id=\"cflshid_28476\">biettivo \u00e8 garantire una struttura del passivo sempre in equilibrio con la composizione dell\u2019attivo patrimoniale per </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28477\">mantenere un\u2019adeguata solvibilit\u00e0 del patrimonio.</div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28478\">Gli strumenti di finanziamento maggiormente utilizzati sono rappresentati da:</div><div class=\"t m0 x31 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28479\"><span id=\"cflshid_28480\">\u00a0<span class=\"_ _45\" id=\"cflshid_28481\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_28482\">\u00a0</span><span class=\"ff6\" id=\"cflshid_28483\"><span id=\"cflshid_28484\">finanziamenti </span><span class=\"_ _4\" id=\"cflshid_28485\">\u00a0</span><span id=\"cflshid_28486\">a </span><span class=\"_ _4\" id=\"cflshid_28487\">\u00a0</span><span id=\"cflshid_28488\">medio/lungo </span><span class=\"_ _4\" id=\"cflshid_28489\">\u00a0</span><span id=\"cflshid_28490\">termine </span><span class=\"_ _4\" id=\"cflshid_28491\">\u00a0</span><span id=\"cflshid_28492\">con </span><span class=\"_ _4\" id=\"cflshid_28493\">\u00a0</span><span id=\"cflshid_28494\">piano </span><span class=\"_ _4\" id=\"cflshid_28495\">\u00a0</span><span id=\"cflshid_28496\">di </span><span class=\"_ _4\" id=\"cflshid_28497\">\u00a0</span><span id=\"cflshid_28498\">ammortamento </span><span class=\"_ _4\" id=\"cflshid_28499\">\u00a0</span><span id=\"cflshid_28500\">pluriennale, </span><span class=\"_ _7\" id=\"cflshid_28501\">\u00a0</span><span id=\"cflshid_28502\">per </span><span class=\"_ _4\" id=\"cflshid_28503\">\u00a0</span><span id=\"cflshid_28504\">coprire </span><span class=\"_ _4\" id=\"cflshid_28505\">\u00a0</span><span id=\"cflshid_28506\">gli </span><span class=\"_ _4\" id=\"cflshid_28507\">\u00a0</span><span id=\"cflshid_28508\">investimenti </span></span></div><div class=\"t m0 x32 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28509\">nell\u2019attivo immobilizzato;</div><div class=\"t m0 x31 h6 y5d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28510\"><span id=\"cflshid_28511\">\u00a0<span class=\"_ _45\" id=\"cflshid_28512\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_28513\">\u00a0</span><span class=\"ff6\" id=\"cflshid_28514\">finanziamenti a breve termine e scoperti bancari per finanziare il capitale circolante.</span></div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28515\">Inoltre, il <span class=\"_ _3\" id=\"cflshid_28516\"></span>Gruppo Brunello Cucinelli <span class=\"_ _3\" id=\"cflshid_28517\"></span>sottoscrive strumenti finanziari <span class=\"_ _0\" id=\"cflshid_28518\"></span>a copertura dei rischi <span class=\"_ _3\" id=\"cflshid_28519\"></span>di oscillazione dei <span class=\"_ _3\" id=\"cflshid_28520\"></span>tassi </div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28521\"><span id=\"cflshid_28522\">di <span class=\"_ _4\" id=\"cflshid_28523\"></span>interesse, <span class=\"_ _d\" id=\"cflshid_28524\"></span>che <span class=\"_ _4\" id=\"cflshid_28525\"></span>potrebbero <span class=\"_ _d\" id=\"cflshid_28526\"></span>influenzare </span><span class=\"_ _4\" id=\"cflshid_28527\">\u00a0</span><span id=\"cflshid_28528\">l\u2019onerosit\u00e0 <span class=\"_ _d\" id=\"cflshid_28529\"></span>dell\u2019indebitamento </span><span class=\"_ _4\" id=\"cflshid_28530\">\u00a0</span><span id=\"cflshid_28531\">finanziario <span class=\"_ _d\" id=\"cflshid_28532\"></span>a </span><span class=\"_ _4\" id=\"cflshid_28533\">\u00a0</span><span id=\"cflshid_28534\">medio-lungo <span class=\"_ _d\" id=\"cflshid_28535\"></span>termine </span><span class=\"_ _4\" id=\"cflshid_28536\">\u00a0</span><span id=\"cflshid_28537\">e <span class=\"_ _d\" id=\"cflshid_28538\"></span>dei </span></div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28539\">tassi di cambio, che potrebbero influenzare i risultati economici del Gruppo.  </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 wsb3\" id=\"cflshid_28540\">Il costo medio dell\u2019indebitamento risulta parametrato all\u2019andamento dei tassi Euribor a 3 mesi ed a 6 mesi, pi\u00f9 uno </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28541\">spread che dipende dallo strumento di finanziamento utilizzato e dal rating della Societ\u00e0.</div><div class=\"t m0 x3 h6 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28542\"><span id=\"cflshid_28543\">Il Gruppo Brunello Cucinelli ricorre all\u2019impiego di <span class=\"_ _a\" id=\"cflshid_28544\"></span>strumenti finanziari derivati con la finalit\u00e0 di <span class=\"_ _a\" id=\"cflshid_28545\"></span>effettuare opera</span><span class=\"ff1\" id=\"cflshid_28546\">-</span></div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28547\">zioni di copertura del rischio di tasso di interesse e del rischio di cambio. </div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28548\">Non \u00e8 prevista la negoziazione di strumenti derivati con finalit\u00e0 speculative.</div><div class=\"t m0 x3 h6 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28549\"><span id=\"cflshid_28550\">Nei <span class=\"_ _a\" id=\"cflshid_28551\"></span>paragrafi <span class=\"_ _c\" id=\"cflshid_28552\"></span>seguenti <span class=\"_ _c\" id=\"cflshid_28553\"></span>vengono <span class=\"_ _c\" id=\"cflshid_28554\"></span>analizzati <span class=\"_ _a\" id=\"cflshid_28555\"></span>singolarmente <span class=\"_ _c\" id=\"cflshid_28556\"></span>i <span class=\"_ _c\" id=\"cflshid_28557\"></span>diversi <span class=\"_ _c\" id=\"cflshid_28558\"></span>rischi, <span class=\"_ _a\" id=\"cflshid_28559\"></span>evidenziando <span class=\"_ _c\" id=\"cflshid_28560\"></span>laddove <span class=\"_ _c\" id=\"cflshid_28561\"></span>necessario, <span class=\"_ _c\" id=\"cflshid_28562\"></span>attra</span><span class=\"ff1\" id=\"cflshid_28563\">-</span></div><div class=\"t m0 x3 h6 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28564\"><span id=\"cflshid_28565\">verso sensitivity <span class=\"_ _0\" id=\"cflshid_28566\"></span>analysis, l\u2019impatto potenziale <span class=\"_ _0\" id=\"cflshid_28567\"></span>sui risultati consuntivi <span class=\"_ _0\" id=\"cflshid_28568\"></span>derivante da ipotetiche <span class=\"_ _3\" id=\"cflshid_28569\"></span>fluttuazioni dei <span class=\"_ _0\" id=\"cflshid_28570\"></span>para</span><span class=\"ff1\" id=\"cflshid_28571\">-</span></div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28572\">metri di riferimento. <span class=\"_ _0\" id=\"cflshid_28573\"></span>T<span class=\"_ _0\" id=\"cflshid_28574\"></span>ali analisi si basano, cos\u00ec come <span class=\"_ _3\" id=\"cflshid_28575\"></span>previsto dall\u2019IFRS 7, su scenari semplificati <span class=\"_ _3\" id=\"cflshid_28576\"></span>applicati ai dati </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28577\">consuntivi dei periodi <span class=\"_ _0\" id=\"cflshid_28578\"></span>presi a riferimento e, per <span class=\"_ _3\" id=\"cflshid_28579\"></span>loro stessa natura, <span class=\"_ _3\" id=\"cflshid_28580\"></span>non possono considerarsi <span class=\"_ _0\" id=\"cflshid_28581\"></span>indicatori degli effetti </div><div class=\"t m0 x3 h6 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28582\"><span id=\"cflshid_28583\">reali <span class=\"_ _3\" id=\"cflshid_28584\"></span>di futuri <span class=\"_ _0\" id=\"cflshid_28585\"></span>cambiamenti dei <span class=\"_ _0\" id=\"cflshid_28586\"></span>parametri di <span class=\"_ _0\" id=\"cflshid_28587\"></span>riferimento a <span class=\"_ _0\" id=\"cflshid_28588\"></span>fronte di <span class=\"_ _0\" id=\"cflshid_28589\"></span>una struttura <span class=\"_ _0\" id=\"cflshid_28590\"></span>patrimoniale e <span class=\"_ _0\" id=\"cflshid_28591\"></span>finanziaria differen</span><span class=\"ff1\" id=\"cflshid_28592\">-</span></div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28593\">te <span class=\"_ _0\" id=\"cflshid_28594\"></span>e condizioni <span class=\"_ _0\" id=\"cflshid_28595\"></span>di <span class=\"_ _0\" id=\"cflshid_28596\"></span>mercato <span class=\"_ _3\" id=\"cflshid_28597\"></span>diverse, <span class=\"_ _0\" id=\"cflshid_28598\"></span>n\u00e9 possono <span class=\"_ _0\" id=\"cflshid_28599\"></span>riflettere <span class=\"_ _0\" id=\"cflshid_28600\"></span>le <span class=\"_ _3\" id=\"cflshid_28601\"></span>interrelazioni <span class=\"_ _0\" id=\"cflshid_28602\"></span>e la <span class=\"_ _0\" id=\"cflshid_28603\"></span>complessit\u00e0 <span class=\"_ _0\" id=\"cflshid_28604\"></span>dei <span class=\"_ _3\" id=\"cflshid_28605\"></span>mercati <span class=\"_ _0\" id=\"cflshid_28606\"></span>di riferimento.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_28615\">RISCHIO DI<span class=\"_ _3\" id=\"cflshid_28616\"></span> T<span class=\"_ _1\" id=\"cflshid_28617\"></span>ASSO DI INTERESSE</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws9f\" id=\"cflshid_28618\">Il Gruppo Brunello Cucinelli \u00e8 esposto alle variazioni dei tassi di interesse, limitatamente ai propri strumenti di </div>debito a tasso variabile.<div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_28620\">La sensibilit\u00e0 al rischio di tasso di interesse del Gruppo Brunello Cucinelli \u00e8 gestita tenendo opportunamente in </div><div class=\"t m0 x3 h6 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28621\"><span id=\"cflshid_28622\">considerazione <span class=\"_ _0\" id=\"cflshid_28623\"></span>l\u2019esposizione complessiva: <span class=\"_ _0\" id=\"cflshid_28624\"></span>nell\u2019ambito <span class=\"_ _0\" id=\"cflshid_28625\"></span>della generale <span class=\"_ _0\" id=\"cflshid_28626\"></span>politica <span class=\"_ _0\" id=\"cflshid_28627\"></span>di ottimizzazione <span class=\"_ _0\" id=\"cflshid_28628\"></span>delle <span class=\"_ _0\" id=\"cflshid_28629\"></span>risorse finan</span><span class=\"ff1\" id=\"cflshid_28630\">-</span></div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28631\">ziarie, il Gruppo ricerca un equilibrio ricorrendo alle forme di finanziamento meno onerose. </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 wsee\" id=\"cflshid_28632\"><span id=\"cflshid_28633\">Relativamente al rischio di mercato per le variazioni del tasso di interesse \u00e8 politica del Gruppo coprire l\u2019espo</span><span class=\"ws0\" id=\"cflshid_28634\">-</span></div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 wsd3\" id=\"cflshid_28635\">sizione relativa alla quota di indebitamento di medio e lungo termine. Nell\u2019attivit\u00e0 di gestione di tale rischio, si </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28636\"><span id=\"cflshid_28637\">utilizzano strumenti derivati di tipo </span><span class=\"ffd\" id=\"cflshid_28638\"><span id=\"cflshid_28639\">inter<span class=\"_ _0\" id=\"cflshid_28640\"></span>est rate swap</span><span class=\"ff1\" id=\"cflshid_28641\">.</span></span></div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28642\">Al <span class=\"_ _3\" id=\"cflshid_28643\"></span>31 <span class=\"_ _3\" id=\"cflshid_28644\"></span>dicembre <span class=\"_ _3\" id=\"cflshid_28645\"></span>2023, <span class=\"_ _3\" id=\"cflshid_28646\"></span>risultano in <span class=\"_ _0\" id=\"cflshid_28647\"></span>essere <span class=\"_ _3\" id=\"cflshid_28648\"></span>1<span class=\"_ _3\" id=\"cflshid_28649\"></span>1 <span class=\"_ _3\" id=\"cflshid_28650\"></span>posizioni <span class=\"_ _3\" id=\"cflshid_28651\"></span>relative a <span class=\"_ _0\" id=\"cflshid_28652\"></span>strumenti <span class=\"_ _3\" id=\"cflshid_28653\"></span>derivati <span class=\"_ _3\" id=\"cflshid_28654\"></span>di tasso <span class=\"_ _0\" id=\"cflshid_28655\"></span>di <span class=\"_ _3\" id=\"cflshid_28656\"></span>tipo <span class=\"_ _3\" id=\"cflshid_28657\"></span>interest rate <span class=\"_ _0\" id=\"cflshid_28658\"></span>swap </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 wsf7\" id=\"cflshid_28659\">a copertura del rischio connesso al potenziale incremento del costo di servizio dei Debiti verso banche dovuto </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws6e\" id=\"cflshid_28660\">all\u2019oscillazione dei tassi di mercato. Il valore nozionale di tali posizioni risultava pari ad Euro 27,5 milioni con un </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28661\">controvalore positivo pari ad Euro 1.015 migliaia circa.</div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28662\">Al <span class=\"_ _3\" id=\"cflshid_28663\"></span>31 <span class=\"_ _3\" id=\"cflshid_28664\"></span>dicembre <span class=\"_ _3\" id=\"cflshid_28665\"></span>2022, <span class=\"_ _3\" id=\"cflshid_28666\"></span>risultano <span class=\"_ _3\" id=\"cflshid_28667\"></span>in <span class=\"_ _3\" id=\"cflshid_28668\"></span>essere <span class=\"_ _3\" id=\"cflshid_28669\"></span>17 <span class=\"_ _3\" id=\"cflshid_28670\"></span>posizioni <span class=\"_ _3\" id=\"cflshid_28671\"></span>relative <span class=\"_ _3\" id=\"cflshid_28672\"></span>a <span class=\"_ _3\" id=\"cflshid_28673\"></span>strumenti <span class=\"_ _3\" id=\"cflshid_28674\"></span>derivati <span class=\"_ _3\" id=\"cflshid_28675\"></span>di <span class=\"_ _3\" id=\"cflshid_28676\"></span>tasso <span class=\"_ _3\" id=\"cflshid_28677\"></span>di <span class=\"_ _3\" id=\"cflshid_28678\"></span>tipo <span class=\"_ _3\" id=\"cflshid_28679\"></span>interest <span class=\"_ _3\" id=\"cflshid_28680\"></span>rate <span class=\"_ _3\" id=\"cflshid_28681\"></span>swap </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsf7\" id=\"cflshid_28682\">a copertura del rischio connesso al potenziale incremento del costo di servizio dei Debiti verso banche dovuto </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws6e\" id=\"cflshid_28683\">all\u2019oscillazione dei tassi di mercato. Il valore nozionale di tali posizioni risultava pari ad Euro 48,6 milioni con un </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28684\">controvalore positivo pari ad Euro 2.368 migliaia circa.</div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28685\">La parte a breve del Debito verso banche, che serve a finanziare principalmente l\u2019esigenza del capitale circolante, </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28686\">non \u00e8 soggetta a copertura del rischio di tasso di interesse.</div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_28687\"><span id=\"cflshid_28688\">Il costo dell\u2019indebitamento bancario \u00e8 parametrato al tasso Euribor di periodo pi\u00f9 uno spread che dipende dalla ti</span><span class=\"ws0\" id=\"cflshid_28689\">-</span></div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 wsd0\" id=\"cflshid_28690\">pologia di linea di credito utilizzata. I margini applicati sono paragonabili <span class=\"_ _3\" id=\"cflshid_28691\"></span>ai migliori standard di mercato. Il rischio </div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28692\">di tasso di interesse, cui il Gruppo Brunello Cucinelli \u00e8 esposto, \u00e8 principalmente originato dai debiti finanziari in </div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28693\">essere.</div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 wsb1\" id=\"cflshid_28694\">Le principali fonti di esposizione del Gruppo Brunello Cucinelli al rischio di tasso di interesse sono riconducibili </div><div class=\"t m0 x3 h6 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28695\"><span id=\"cflshid_28696\">ai finanziamenti <span class=\"_ _a\" id=\"cflshid_28697\"></span>a <span class=\"_ _a\" id=\"cflshid_28698\"></span>breve ed <span class=\"_ _a\" id=\"cflshid_28699\"></span>a medio <span class=\"_ _a\" id=\"cflshid_28700\"></span>e <span class=\"_ _a\" id=\"cflshid_28701\"></span>lungo termine <span class=\"_ _a\" id=\"cflshid_28702\"></span>ed <span class=\"_ _a\" id=\"cflshid_28703\"></span>agli strumenti <span class=\"_ _a\" id=\"cflshid_28704\"></span>derivati. <span class=\"_ _a\" id=\"cflshid_28705\"></span>Pur adottando <span class=\"_ _a\" id=\"cflshid_28706\"></span>il <span class=\"_ _a\" id=\"cflshid_28707\"></span>Gruppo una <span class=\"_ _a\" id=\"cflshid_28708\"></span>pun</span><span class=\"ff1\" id=\"cflshid_28709\">-</span></div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_28710\">tuale politica di copertura, i potenziali impatti sul Conto Economico dell\u2019esercizio 2023 (2022 per il comparativo) </div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28711\">riconducibili al rischio di tasso di interesse sono: </div><div class=\"t m0 x31 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28712\"><span id=\"cflshid_28713\">\u00a0<span class=\"_ _45\" id=\"cflshid_28714\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_28715\">\u00a0</span><span class=\"ff6\" id=\"cflshid_28716\">potenziale <span class=\"_ _0\" id=\"cflshid_28717\"></span>variazione degli <span class=\"_ _0\" id=\"cflshid_28718\"></span>oneri finanziari <span class=\"_ _0\" id=\"cflshid_28719\"></span>e <span class=\"_ _3\" id=\"cflshid_28720\"></span>differenziali <span class=\"_ _0\" id=\"cflshid_28721\"></span>relativi agli <span class=\"_ _0\" id=\"cflshid_28722\"></span>strumenti derivati <span class=\"_ _0\" id=\"cflshid_28723\"></span>in <span class=\"_ _3\" id=\"cflshid_28724\"></span>essere <span class=\"_ _3\" id=\"cflshid_28725\"></span>nell\u2019esercizio </span></div><div class=\"t m0 x32 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28726\">2023;</div><div class=\"t m0 x31 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28727\"><span id=\"cflshid_28728\">\u00a0<span class=\"_ _45\" id=\"cflshid_28729\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_28730\">\u00a0</span><span id=\"cflshid_28731\">potenziale variazione del </span><span class=\"ffd\" id=\"cflshid_28732\">fair value</span><span id=\"cflshid_28733\"> degli strumenti derivati in essere.</span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws4c\" id=\"cflshid_28734\"><span id=\"cflshid_28735\">Le potenziali variazioni di </span><span class=\"ffd\" id=\"cflshid_28736\"><span id=\"cflshid_28737\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_28738\"><span id=\"cflshid_28739\"> della <span class=\"_ _3\" id=\"cflshid_28740\"></span>componente efficace degli <span class=\"_ _0\" id=\"cflshid_28741\"></span>strumenti derivati di copertura <span class=\"_ _3\" id=\"cflshid_28742\"></span>in essere pro</span><span class=\"ff1\" id=\"cflshid_28743\">-</span></span></span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28744\">ducono, invece, impatti a Patrimonio netto.</div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28753\">Il <span class=\"_ _0\" id=\"cflshid_28754\"></span>Gruppo <span class=\"_ _0\" id=\"cflshid_28755\"></span>Brunello <span class=\"_ _3\" id=\"cflshid_28756\"></span>Cucinelli <span class=\"_ _0\" id=\"cflshid_28757\"></span>ha <span class=\"_ _0\" id=\"cflshid_28758\"></span>effettuato <span class=\"_ _3\" id=\"cflshid_28759\"></span>una <span class=\"_ _0\" id=\"cflshid_28760\"></span>stima <span class=\"_ _3\" id=\"cflshid_28761\"></span>degli <span class=\"_ _0\" id=\"cflshid_28762\"></span>impatti <span class=\"_ _0\" id=\"cflshid_28763\"></span>potenziali <span class=\"_ _3\" id=\"cflshid_28764\"></span>sul <span class=\"_ _0\" id=\"cflshid_28765\"></span>Conto <span class=\"_ _0\" id=\"cflshid_28766\"></span>economico <span class=\"_ _3\" id=\"cflshid_28767\"></span>consolidato <span class=\"_ _0\" id=\"cflshid_28768\"></span>e <span class=\"_ _0\" id=\"cflshid_28769\"></span>sul </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_28770\">Patrimonio netto dell\u2019esercizio 2024 calcolati con riferimento alla situazione in essere alla chiusura dell\u2019esercizio </div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws48\" id=\"cflshid_28771\"><span id=\"cflshid_28772\">2023 (impatti sul 2023 per il comparativo calcolati con riferimento alla situazione in essere alla chiusura dell\u2019eser</span><span class=\"ws0\" id=\"cflshid_28773\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 wsa3\" id=\"cflshid_28774\">cizio 2022) prodotti da una simulazione della variazione della struttura a termine dei tassi di interesse, mediante il </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28775\">ricorso a modelli interni di valutazione, basati su logiche di generale accettazione. In particolare:</div><div class=\"t m0 x31 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28776\"><span id=\"cflshid_28777\">\u00a0<span class=\"_ _45\" id=\"cflshid_28778\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_28779\">\u00a0</span><span class=\"ff6\" id=\"cflshid_28780\">per <span class=\"_ _c\" id=\"cflshid_28781\"></span>i <span class=\"_ _c\" id=\"cflshid_28782\"></span>finanziamenti, <span class=\"_ _a\" id=\"cflshid_28783\"></span>tali <span class=\"_ _c\" id=\"cflshid_28784\"></span>impatti <span class=\"_ _c\" id=\"cflshid_28785\"></span>sono <span class=\"_ _c\" id=\"cflshid_28786\"></span>stati <span class=\"_ _c\" id=\"cflshid_28787\"></span>stimati <span class=\"_ _c\" id=\"cflshid_28788\"></span>simulando <span class=\"_ _c\" id=\"cflshid_28789\"></span>una <span class=\"_ _c\" id=\"cflshid_28790\"></span>variazione <span class=\"_ _c\" id=\"cflshid_28791\"></span>parallela <span class=\"_ _c\" id=\"cflshid_28792\"></span>di <span class=\"_ _c\" id=\"cflshid_28793\"></span>+100/-30 <span class=\"_ _c\" id=\"cflshid_28794\"></span>basis <span class=\"_ _c\" id=\"cflshid_28795\"></span>point </span></div><div class=\"t m0 x32 h6 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28796\"><span id=\"cflshid_28797\">(+1%/-0,3%) <span class=\"_ _0\" id=\"cflshid_28798\"></span>della <span class=\"_ _3\" id=\"cflshid_28799\"></span>struttura <span class=\"_ _0\" id=\"cflshid_28800\"></span>a <span class=\"_ _3\" id=\"cflshid_28801\"></span>termine <span class=\"_ _0\" id=\"cflshid_28802\"></span>dei <span class=\"_ _3\" id=\"cflshid_28803\"></span>tassi <span class=\"_ _0\" id=\"cflshid_28804\"></span>di <span class=\"_ _3\" id=\"cflshid_28805\"></span>interesse, <span class=\"_ _0\" id=\"cflshid_28806\"></span>applicata <span class=\"_ _3\" id=\"cflshid_28807\"></span>per <span class=\"_ _0\" id=\"cflshid_28808\"></span>i <span class=\"_ _3\" id=\"cflshid_28809\"></span>soli <span class=\"_ _0\" id=\"cflshid_28810\"></span>flussi <span class=\"_ _3\" id=\"cflshid_28811\"></span>di <span class=\"_ _0\" id=\"cflshid_28812\"></span>cassa <span class=\"_ _3\" id=\"cflshid_28813\"></span>da <span class=\"_ _0\" id=\"cflshid_28814\"></span>liquidare <span class=\"_ _3\" id=\"cflshid_28815\"></span>nell\u2019e</span><span class=\"ff1\" id=\"cflshid_28816\">-</span></div><div class=\"t m0 x32 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28817\">sercizio 2023 (2022 per il comparativo);</div><div class=\"t m0 x31 h6 y50 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28818\"><span id=\"cflshid_28819\">\u00a0<span class=\"_ _45\" id=\"cflshid_28820\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_28821\">\u00a0</span><span class=\"ws99\" id=\"cflshid_28822\">per gli strumenti derivati, simulando una variazione parallela di +100/-30 basis point (+1%/-0,3%) della strut</span><span id=\"cflshid_28823\">-</span></div><div class=\"t m0 x32 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28824\">tura a termine dei tassi di interesse. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_28825\">Con riferimento alla situazione in essere al 31 dicembre 2023, uno spostamento parallelo della struttura a termine </div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28826\">dei <span class=\"_ _0\" id=\"cflshid_28827\"></span>tassi di <span class=\"_ _0\" id=\"cflshid_28828\"></span>interesse <span class=\"_ _3\" id=\"cflshid_28829\"></span>pari <span class=\"_ _3\" id=\"cflshid_28830\"></span>a <span class=\"_ _3\" id=\"cflshid_28831\"></span>+100 <span class=\"_ _0\" id=\"cflshid_28832\"></span>basis point <span class=\"_ _0\" id=\"cflshid_28833\"></span>(+1%) <span class=\"_ _3\" id=\"cflshid_28834\"></span>produrrebbe <span class=\"_ _3\" id=\"cflshid_28835\"></span>un <span class=\"_ _3\" id=\"cflshid_28836\"></span>incremento <span class=\"_ _0\" id=\"cflshid_28837\"></span>degli oneri <span class=\"_ _0\" id=\"cflshid_28838\"></span>finanziari <span class=\"_ _3\" id=\"cflshid_28839\"></span>di <span class=\"_ _3\" id=\"cflshid_28840\"></span>competenza </div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 wsab\" id=\"cflshid_28841\">dell\u2019esercizio 2023 pari a Euro 144 migliaia circa, compensato per Euro 144 migliaia circa da un incremento dei </div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28842\">differenziali <span class=\"_ _3\" id=\"cflshid_28843\"></span>incassati <span class=\"_ _3\" id=\"cflshid_28844\"></span>a fronte <span class=\"_ _0\" id=\"cflshid_28845\"></span>dei <span class=\"_ _3\" id=\"cflshid_28846\"></span>derivati in <span class=\"_ _0\" id=\"cflshid_28847\"></span>essere. Uno <span class=\"_ _0\" id=\"cflshid_28848\"></span>spostamento parallelo <span class=\"_ _0\" id=\"cflshid_28849\"></span>della <span class=\"_ _3\" id=\"cflshid_28850\"></span>struttura a <span class=\"_ _0\" id=\"cflshid_28851\"></span>termine dei <span class=\"_ _0\" id=\"cflshid_28852\"></span>tassi di </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28853\">interesse pari a -30 basis point (-0,3%) produrrebbe un decremento degli oneri finanziari pari <span class=\"_ _a\" id=\"cflshid_28854\"></span>ad Euro 46 migliaia </div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28855\">circa, <span class=\"_ _c\" id=\"cflshid_28856\"></span>compensato <span class=\"_ _c\" id=\"cflshid_28857\"></span>per <span class=\"_ _d\" id=\"cflshid_28858\"></span>Euro <span class=\"_ _c\" id=\"cflshid_28859\"></span>46 <span class=\"_ _d\" id=\"cflshid_28860\"></span>migliaia <span class=\"_ _c\" id=\"cflshid_28861\"></span>circa <span class=\"_ _d\" id=\"cflshid_28862\"></span>da <span class=\"_ _c\" id=\"cflshid_28863\"></span>una <span class=\"_ _d\" id=\"cflshid_28864\"></span>riduzione <span class=\"_ _c\" id=\"cflshid_28865\"></span>dei <span class=\"_ _d\" id=\"cflshid_28866\"></span>differenziali <span class=\"_ _c\" id=\"cflshid_28867\"></span>incassati <span class=\"_ _d\" id=\"cflshid_28868\"></span>a <span class=\"_ _c\" id=\"cflshid_28869\"></span>fronte <span class=\"_ _d\" id=\"cflshid_28870\"></span>dei <span class=\"_ _c\" id=\"cflshid_28871\"></span>derivati <span class=\"_ _d\" id=\"cflshid_28872\"></span>in </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28873\">essere.</div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_28874\">Con riferimento alla situazione in essere al 31 dicembre 2022, uno spostamento parallelo della struttura a termine </div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28875\">dei <span class=\"_ _0\" id=\"cflshid_28876\"></span>tassi di <span class=\"_ _0\" id=\"cflshid_28877\"></span>interesse <span class=\"_ _3\" id=\"cflshid_28878\"></span>pari <span class=\"_ _3\" id=\"cflshid_28879\"></span>a <span class=\"_ _3\" id=\"cflshid_28880\"></span>+100 <span class=\"_ _0\" id=\"cflshid_28881\"></span>basis point <span class=\"_ _0\" id=\"cflshid_28882\"></span>(+1%) <span class=\"_ _3\" id=\"cflshid_28883\"></span>produrrebbe <span class=\"_ _3\" id=\"cflshid_28884\"></span>un <span class=\"_ _3\" id=\"cflshid_28885\"></span>incremento <span class=\"_ _0\" id=\"cflshid_28886\"></span>degli oneri <span class=\"_ _0\" id=\"cflshid_28887\"></span>finanziari <span class=\"_ _3\" id=\"cflshid_28888\"></span>di <span class=\"_ _3\" id=\"cflshid_28889\"></span>competenza </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 wsab\" id=\"cflshid_28890\">dell\u2019esercizio 2022 pari a Euro 275 migliaia circa, compensato per Euro 273 migliaia circa da un incremento dei </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28891\">differenziali <span class=\"_ _3\" id=\"cflshid_28892\"></span>incassati <span class=\"_ _3\" id=\"cflshid_28893\"></span>a fronte <span class=\"_ _0\" id=\"cflshid_28894\"></span>dei <span class=\"_ _3\" id=\"cflshid_28895\"></span>derivati in <span class=\"_ _0\" id=\"cflshid_28896\"></span>essere. Uno <span class=\"_ _0\" id=\"cflshid_28897\"></span>spostamento parallelo <span class=\"_ _0\" id=\"cflshid_28898\"></span>della <span class=\"_ _3\" id=\"cflshid_28899\"></span>struttura a <span class=\"_ _0\" id=\"cflshid_28900\"></span>termine dei <span class=\"_ _0\" id=\"cflshid_28901\"></span>tassi di </div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28902\">interesse pari a -30 basis point (-0,3%) produrrebbe un decremento degli oneri finanziari pari <span class=\"_ _a\" id=\"cflshid_28903\"></span>ad Euro 82 migliaia </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28904\">circa, <span class=\"_ _c\" id=\"cflshid_28905\"></span>compensato <span class=\"_ _c\" id=\"cflshid_28906\"></span>per <span class=\"_ _d\" id=\"cflshid_28907\"></span>Euro <span class=\"_ _c\" id=\"cflshid_28908\"></span>82 <span class=\"_ _d\" id=\"cflshid_28909\"></span>migliaia <span class=\"_ _c\" id=\"cflshid_28910\"></span>circa <span class=\"_ _d\" id=\"cflshid_28911\"></span>da <span class=\"_ _c\" id=\"cflshid_28912\"></span>una <span class=\"_ _d\" id=\"cflshid_28913\"></span>riduzione <span class=\"_ _c\" id=\"cflshid_28914\"></span>dei <span class=\"_ _d\" id=\"cflshid_28915\"></span>differenziali <span class=\"_ _c\" id=\"cflshid_28916\"></span>incassati <span class=\"_ _d\" id=\"cflshid_28917\"></span>a <span class=\"_ _c\" id=\"cflshid_28918\"></span>fronte <span class=\"_ _d\" id=\"cflshid_28919\"></span>dei <span class=\"_ _c\" id=\"cflshid_28920\"></span>derivati <span class=\"_ _d\" id=\"cflshid_28921\"></span>in </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28922\">essere.</div><div class=\"t m0 xb5 h11 y59e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28923\">Interessi 31 dicembr<span class=\"_ _3\" id=\"cflshid_28924\"></span>e 2023</div><div class=\"t m0 x3 h11 y59f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28925\"><span id=\"cflshid_28926\">Finanziamenti</span><span class=\"_ _d2\" id=\"cflshid_28927\">\u00a0</span><span id=\"cflshid_28928\">Debito residuo </span></div><div class=\"t m0 x56 h14 y5a0 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28929\">(Eur<span class=\"_ _3\" id=\"cflshid_28930\"></span>o/000)</div><div class=\"t m0 x52 h11 y59f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28931\">Impatto a Conto </div><div class=\"t m0 x52 h11 y5a0 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28932\">Economico 2023</div><div class=\"t m0 x78 h11 y5a1 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28933\">+100 bps</div><div class=\"t m0 x64 h14 y5a2 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28934\">(Eur<span class=\"_ _3\" id=\"cflshid_28935\"></span>o/000)</div><div class=\"t m0 xa5 h11 y59f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28936\">Impatto a Conto </div><div class=\"t m0 xa5 h11 y5a0 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28937\">Economico 2023</div><div class=\"t m0 xb6 h11 y5a1 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28938\">-30 bps</div><div class=\"t m0 xa1 h14 y5a2 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28939\">(Eur<span class=\"_ _3\" id=\"cflshid_28940\"></span>o/000)</div><div class=\"t m0 x3 h2 y5a3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28941\"><span id=\"cflshid_28942\">Finanziamenti passivi</span><span class=\"_ _22d\" id=\"cflshid_28943\">\u00a0</span><span id=\"cflshid_28944\">46.446</span><span class=\"_ _144\" id=\"cflshid_28945\">\u00a0</span><span id=\"cflshid_28946\">(144)</span><span class=\"_ _16d\" id=\"cflshid_28947\">\u00a0</span><span id=\"cflshid_28948\">46</span></div><div class=\"t m0 x3 h5 y5a4 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28949\"><span id=\"cflshid_28950\">T<span class=\"_ _2\" id=\"cflshid_28951\"></span>otale Finanziamenti</span><span class=\"_ _145\" id=\"cflshid_28952\">\u00a0</span><span id=\"cflshid_28953\">46.446</span><span class=\"_ _144\" id=\"cflshid_28954\">\u00a0</span><span id=\"cflshid_28955\">(144)</span><span class=\"_ _1d\" id=\"cflshid_28956\">\u00a0</span><span id=\"cflshid_28957\">46</span></div><div class=\"t m0 x3 h11 y5a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28958\"><span id=\"cflshid_28959\">Strumenti derivati</span><span class=\"_ _212\" id=\"cflshid_28960\">\u00a0</span><span id=\"cflshid_28961\">Nozionale residuo </span></div><div class=\"t m0 x56 h14 y5a6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28962\">(Eur<span class=\"_ _3\" id=\"cflshid_28963\"></span>o/000)</div><div class=\"t m0 x52 h11 y5a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28964\">Impatto a Conto </div><div class=\"t m0 x52 h11 y5a6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28965\">Economico 2023</div><div class=\"t m0 x78 h11 y5a7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28966\">+100 bps</div><div class=\"t m0 x64 h14 y5a8 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28967\">(Eur<span class=\"_ _3\" id=\"cflshid_28968\"></span>o/000)</div><div class=\"t m0 xa5 h11 y5a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28969\">Impatto a Conto </div><div class=\"t m0 xa5 h11 y5a6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28970\">Economico 2023</div><div class=\"t m0 xb6 h11 y5a7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28971\">-30 bps</div><div class=\"t m0 xa1 h14 y5a8 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28972\">(Eur<span class=\"_ _3\" id=\"cflshid_28973\"></span>o/000)</div><div class=\"t m0 x3 h2 y5a9 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28974\"><span id=\"cflshid_28975\">Strumenti derivati a copertura di flussi di cassa</span><span class=\"_ _f6\" id=\"cflshid_28976\">\u00a0</span><span class=\"ff1\" id=\"cflshid_28977\"><span id=\"cflshid_28978\">27.500</span><span class=\"_ _148\" id=\"cflshid_28979\">\u00a0</span><span id=\"cflshid_28980\">144</span><span class=\"_ _cd\" id=\"cflshid_28981\">\u00a0</span><span id=\"cflshid_28982\">(46)</span></span></div><div class=\"t m0 x3 h5 y5aa ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28983\"><span id=\"cflshid_28984\">T<span class=\"_ _2\" id=\"cflshid_28985\"></span>otale derivati</span><span class=\"_ _235\" id=\"cflshid_28986\">\u00a0</span><span id=\"cflshid_28987\">27.500</span><span class=\"_ _148\" id=\"cflshid_28988\">\u00a0</span><span id=\"cflshid_28989\">144</span><span class=\"_ _cd\" id=\"cflshid_28990\">\u00a0</span><span id=\"cflshid_28991\">(46)</span></div><div class=\"t m0 x3 h5 y5ab ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28992\"><span id=\"cflshid_28993\">TOT<span class=\"_ _2\" id=\"cflshid_28994\"></span>ALE</span><span class=\"_ _236\" id=\"cflshid_28995\">\u00a0</span><span id=\"cflshid_28996\">-</span><span class=\"_ _111\" id=\"cflshid_28997\">\u00a0</span><span id=\"cflshid_28998\">-</span></div><div class=\"t m0 xb5 h11 y5ac ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29007\">Interessi 31 dicembr<span class=\"_ _3\" id=\"cflshid_29008\"></span>e 2022</div><div class=\"t m0 x3 h11 y5ad ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29009\"><span id=\"cflshid_29010\">Finanziamenti</span><span class=\"_ _d2\" id=\"cflshid_29011\">\u00a0</span><span id=\"cflshid_29012\">Debito residuo </span></div><div class=\"t m0 x56 h14 y5ae fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29013\">(Eur<span class=\"_ _3\" id=\"cflshid_29014\"></span>o/000)</div><div class=\"t m0 x52 h11 y5ad ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29015\">Impatto a Conto </div><div class=\"t m0 x52 h11 y5ae ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29016\">Economico 2022</div><div class=\"t m0 x78 h11 y5af ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29017\">+100 bps</div><div class=\"t m0 x64 h14 y5b0 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29018\">(Eur<span class=\"_ _3\" id=\"cflshid_29019\"></span>o/000)</div><div class=\"t m0 xa5 h11 y5ad ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29020\">Impatto a Conto </div><div class=\"t m0 xa5 h11 y5ae ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29021\">Economico 2022</div><div class=\"t m0 xb6 h11 y5af ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29022\">-30 bps</div><div class=\"t m0 xa1 h14 y5b0 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29023\">(Eur<span class=\"_ _3\" id=\"cflshid_29024\"></span>o/000)</div><div class=\"t m0 x3 h2 y5b1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29025\"><span id=\"cflshid_29026\">Finanziamenti passivi</span><span class=\"_ _22d\" id=\"cflshid_29027\">\u00a0</span><span id=\"cflshid_29028\">77.610</span><span class=\"_ _144\" id=\"cflshid_29029\">\u00a0</span><span id=\"cflshid_29030\">(275)</span><span class=\"_ _16d\" id=\"cflshid_29031\">\u00a0</span><span id=\"cflshid_29032\">82</span></div><div class=\"t m0 x3 h5 y5b2 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29033\"><span id=\"cflshid_29034\">T<span class=\"_ _2\" id=\"cflshid_29035\"></span>otale Finanziamenti</span><span class=\"_ _145\" id=\"cflshid_29036\">\u00a0</span><span id=\"cflshid_29037\">77.610</span><span class=\"_ _144\" id=\"cflshid_29038\">\u00a0</span><span id=\"cflshid_29039\">(275)</span><span class=\"_ _1d\" id=\"cflshid_29040\">\u00a0</span><span id=\"cflshid_29041\">82</span></div><div class=\"t m0 x3 h11 y5b3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29042\"><span id=\"cflshid_29043\">Strumenti derivati</span><span class=\"_ _212\" id=\"cflshid_29044\">\u00a0</span><span id=\"cflshid_29045\">Nozionale residuo </span></div><div class=\"t m0 x56 h14 y5b4 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29046\">(Eur<span class=\"_ _3\" id=\"cflshid_29047\"></span>o/000)</div><div class=\"t m0 x52 h11 y5b3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29048\">Impatto a Conto </div><div class=\"t m0 x52 h11 y5b4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29049\">Economico 2022</div><div class=\"t m0 x78 h11 y5b5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29050\">+100 bps</div><div class=\"t m0 x64 h14 y5b6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29051\">(Eur<span class=\"_ _3\" id=\"cflshid_29052\"></span>o/000)</div><div class=\"t m0 xa5 h11 y5b3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29053\">Impatto a Conto </div><div class=\"t m0 xa5 h11 y5b4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29054\">Economico 2022</div><div class=\"t m0 xb6 h11 y5b5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29055\">-30 bps</div><div class=\"t m0 xa1 h14 y5b6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29056\">(Eur<span class=\"_ _3\" id=\"cflshid_29057\"></span>o/000)</div><div class=\"t m0 x3 h2 y5b7 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29058\"><span id=\"cflshid_29059\">Strumenti derivati a copertura di flussi di cassa</span><span class=\"_ _f6\" id=\"cflshid_29060\">\u00a0</span><span class=\"ff1\" id=\"cflshid_29061\"><span id=\"cflshid_29062\">48.563</span><span class=\"_ _148\" id=\"cflshid_29063\">\u00a0</span><span id=\"cflshid_29064\">273</span><span class=\"_ _cd\" id=\"cflshid_29065\">\u00a0</span><span id=\"cflshid_29066\">(82)</span></span></div><div class=\"t m0 x3 h5 y5b8 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29067\"><span id=\"cflshid_29068\">T<span class=\"_ _2\" id=\"cflshid_29069\"></span>otale derivati</span><span class=\"_ _235\" id=\"cflshid_29070\">\u00a0</span><span id=\"cflshid_29071\">48.563</span><span class=\"_ _148\" id=\"cflshid_29072\">\u00a0</span><span id=\"cflshid_29073\">273</span><span class=\"_ _cd\" id=\"cflshid_29074\">\u00a0</span><span id=\"cflshid_29075\">(82)</span></div><div class=\"t m0 x3 h5 y5b9 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29076\"><span id=\"cflshid_29077\">TOT<span class=\"_ _2\" id=\"cflshid_29078\"></span>ALE</span><span class=\"_ _237\" id=\"cflshid_29079\">\u00a0</span><span class=\"_ _20\" id=\"cflshid_29080\">\u00a0</span><span id=\"cflshid_29081\">(2)</span><span class=\"_ _1a4\" id=\"cflshid_29082\">\u00a0</span><span id=\"cflshid_29083\">-</span></div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_29084\">Con riferimento alla situazione in essere al 31 dicembre 2023, uno spostamento parallelo della struttura a termine </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsbe\" id=\"cflshid_29085\"><span id=\"cflshid_29086\">dei tassi di interesse pari a +100 basis point (+1%) produrrebbe un incremento del valore patrimoniale degli stru</span><span class=\"ws0\" id=\"cflshid_29087\">-</span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsc5\" id=\"cflshid_29088\">menti derivati di copertura in essere pari a Euro 242 migliaia circa, con impatto unicamente sul Patrimonio netto. </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws93\" id=\"cflshid_29089\">Uno spostamento parallelo della struttura a termine dei tassi di interesse pari a -30 basis point (-0,3%) produrrebbe </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws85\" id=\"cflshid_29090\">un decremento del valore patrimoniale degli strumenti derivati in essere pari ad Euro 73 migliaia circa, con impatto </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29091\">unicamente sul Patrimonio netto.</div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_29092\">Con riferimento alla situazione in essere al 31 dicembre 2022, uno spostamento parallelo della struttura a termine </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsbe\" id=\"cflshid_29093\"><span id=\"cflshid_29094\">dei tassi di interesse pari a +100 basis point (+1%) produrrebbe un incremento del valore patrimoniale degli stru</span><span class=\"ws0\" id=\"cflshid_29095\">-</span></div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 wsc5\" id=\"cflshid_29096\">menti derivati di copertura in essere pari a Euro 553 migliaia circa, con impatto unicamente sul Patrimonio netto. </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws93\" id=\"cflshid_29097\">Uno spostamento parallelo della struttura a termine dei tassi di interesse pari a -30 basis point (-0,3%) produrrebbe </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws50\" id=\"cflshid_29098\"><span id=\"cflshid_29099\">un decremento del valore patrimoniale degli strumenti derivati in essere pari ad Euro 168 migliaia circa, con im</span><span class=\"ws0\" id=\"cflshid_29100\">-</span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29101\">patto unicamente sul Patrimonio netto.</div><div class=\"t m0 x15 h11 y5ba ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29102\"><span class=\"_ _13a\" id=\"cflshid_29103\">\u00a0</span><span id=\"cflshid_29104\">Sensitivit\u00e0 V<span class=\"_ _0\" id=\"cflshid_29105\"></span>alore equo derivati 31 dicembr<span class=\"_ _3\" id=\"cflshid_29106\"></span>e 2023</span></div><div class=\"t m0 xb7 h11 y5bb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29107\">V<span class=\"_ _0\" id=\"cflshid_29108\"></span>alore </div><div class=\"t m0 x6e h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29109\">nozionale </div><div class=\"t m0 xb8 h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29110\">(Euro/000)</div><div class=\"t m0 x6 h11 y5bb ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29111\"><span id=\"cflshid_29112\">Fair value</span><span class=\"ff3\" id=\"cflshid_29113\">\u00a0</span></div><div class=\"t m0 x3e h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29114\">(Euro/000)</div><div class=\"t m0 x7a h11 y5bb ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29115\"><span id=\"cflshid_29116\">Fair value</span><span class=\"ff3\" id=\"cflshid_29117\">\u00a0</span></div><div class=\"t m0 x46 h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29118\">netto +100 </div><div class=\"t m0 xa7 h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29119\">bps</div><div class=\"t m0 x1b h11 y5bb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29120\">V<span class=\"_ _0\" id=\"cflshid_29121\"></span>ariazione </div><div class=\"t m0 x2a h11 y5bc ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29122\"><span id=\"cflshid_29123\">fair value</span><span class=\"ff3\" id=\"cflshid_29124\">\u00a0</span></div><div class=\"t m0 xb9 h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29125\">netto</div><div class=\"t m0 xba h11 y5be ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29126\">+100 bps</div><div class=\"t m0 x85 h11 y5bb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29127\">Impatto </div><div class=\"t m0 x39 h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29128\">a Conto </div><div class=\"t m0 x8e h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29129\">Economico </div><div class=\"t m0 x29 h11 y5be ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29130\">+100 bps</div><div class=\"t m0 x91 h11 y5bb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29131\">Impatto </div><div class=\"t m0 x93 h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29132\">Patrimonio </div><div class=\"t m0 x77 h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29133\">Netto</div><div class=\"t m0 x62 h11 y5be ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29134\">+100 bps</div><div class=\"t m0 x71 h11 y5bb ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29135\"><span id=\"cflshid_29136\">Fair value</span><span class=\"ff3\" id=\"cflshid_29137\">\u00a0</span></div><div class=\"t m0 xbb h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29138\">netto</div><div class=\"t m0 x38 h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29139\">-30 bps</div><div class=\"t m0 x4f h11 y5bb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29140\">V<span class=\"_ _0\" id=\"cflshid_29141\"></span>ariazione </div><div class=\"t m0 xb0 h11 y5bc ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29142\"><span id=\"cflshid_29143\">fair value</span><span class=\"ff3\" id=\"cflshid_29144\">\u00a0</span></div><div class=\"t m0 x3d h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29145\">netto</div><div class=\"t m0 x3a h11 y5be ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29146\">-30bps</div><div class=\"t m0 x80 h11 y5bb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29147\">Impatto </div><div class=\"t m0 x80 h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29148\">a Conto </div><div class=\"t m0 x66 h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29149\">Economico</div><div class=\"t m0 x7f h11 y5be ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29150\">-30bps</div><div class=\"t m0 xbc h11 y5bb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29151\">Impatto </div><div class=\"t m0 x67 h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29152\">Patrimonio </div><div class=\"t m0 xbd h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29153\">Netto</div><div class=\"t m0 xb6 h11 y5be ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29154\">-30 bps</div><div class=\"t m0 xbe h11 y5bf ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29155\"><span id=\"cflshid_29156\">a</span><span class=\"_ _14b\" id=\"cflshid_29157\">\u00a0</span><span id=\"cflshid_29158\">b</span><span class=\"_ _82\" id=\"cflshid_29159\">\u00a0</span><span id=\"cflshid_29160\">c</span><span class=\"_ _c5\" id=\"cflshid_29161\">\u00a0</span><span id=\"cflshid_29162\">d = c-b</span><span class=\"_ _a6\" id=\"cflshid_29163\">\u00a0</span><span id=\"cflshid_29164\">e = d-f</span><span class=\"_ _1ba\" id=\"cflshid_29165\">\u00a0</span><span id=\"cflshid_29166\">f</span><span class=\"_ _66\" id=\"cflshid_29167\">\u00a0</span><span id=\"cflshid_29168\">g</span><span class=\"_ _15d\" id=\"cflshid_29169\">\u00a0</span><span id=\"cflshid_29170\">h = g-b</span><span class=\"_ _43\" id=\"cflshid_29171\">\u00a0</span><span id=\"cflshid_29172\">i = h-j</span><span class=\"_ _4d\" id=\"cflshid_29173\">\u00a0</span><span id=\"cflshid_29174\">j</span></div><div class=\"t m0 x3 h2 y5c0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29175\">Strumenti derivati a </div><div class=\"t m0 x3 h10 y5c1 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29176\">copertura flussi di cassa</div><div class=\"t m0 xbf h2 y5c2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29177\"><span id=\"cflshid_29178\">27.500</span><span class=\"_ _c3\" id=\"cflshid_29179\">\u00a0</span><span id=\"cflshid_29180\">1.015</span><span class=\"_ _c3\" id=\"cflshid_29181\">\u00a0</span><span id=\"cflshid_29182\">1.257</span><span class=\"_ _55\" id=\"cflshid_29183\">\u00a0</span><span id=\"cflshid_29184\">242</span><span class=\"_ _13c\" id=\"cflshid_29185\">\u00a0</span><span id=\"cflshid_29186\">-</span><span class=\"_ _60\" id=\"cflshid_29187\">\u00a0</span><span id=\"cflshid_29188\">242</span><span class=\"_ _54\" id=\"cflshid_29189\">\u00a0</span><span id=\"cflshid_29190\">942</span><span class=\"_ _5c\" id=\"cflshid_29191\">\u00a0</span><span id=\"cflshid_29192\">(73)</span><span class=\"_ _13c\" id=\"cflshid_29193\">\u00a0</span><span id=\"cflshid_29194\">-</span><span class=\"_ _54\" id=\"cflshid_29195\">\u00a0</span><span id=\"cflshid_29196\">(73)</span></div><div class=\"t m0 x3 h5 y5c3 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29197\"><span id=\"cflshid_29198\">TOT<span class=\"_ _2\" id=\"cflshid_29199\"></span>ALE</span><span class=\"_ _c9\" id=\"cflshid_29200\">\u00a0</span><span id=\"cflshid_29201\">27.500</span><span class=\"_ _c3\" id=\"cflshid_29202\">\u00a0</span><span id=\"cflshid_29203\">1.015</span><span class=\"_ _c3\" id=\"cflshid_29204\">\u00a0</span><span id=\"cflshid_29205\">1.257</span><span class=\"_ _55\" id=\"cflshid_29206\">\u00a0</span><span id=\"cflshid_29207\">242</span><span class=\"_ _13c\" id=\"cflshid_29208\">\u00a0</span><span id=\"cflshid_29209\">-</span><span class=\"_ _60\" id=\"cflshid_29210\">\u00a0</span><span id=\"cflshid_29211\">242</span><span class=\"_ _54\" id=\"cflshid_29212\">\u00a0</span><span id=\"cflshid_29213\">942</span><span class=\"_ _5c\" id=\"cflshid_29214\">\u00a0</span><span id=\"cflshid_29215\">(73)</span><span class=\"_ _13c\" id=\"cflshid_29216\">\u00a0</span><span id=\"cflshid_29217\">-</span><span class=\"_ _54\" id=\"cflshid_29218\">\u00a0</span><span id=\"cflshid_29219\">(73)</span></div><span id=\"cflshid_29230\">Sensitivit\u00e0 V<span class=\"_ _0\" id=\"cflshid_29231\"></span>alore equo derivati 31 dicembr<span class=\"_ _3\" id=\"cflshid_29232\"></span>e 2022</span><div class=\"t m0 xb7 h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29233\">V<span class=\"_ _0\" id=\"cflshid_29234\"></span>alore </div><div class=\"t m0 x6e h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29235\">nozionale </div><div class=\"t m0 xb8 h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29236\">(Euro/000)</div><div class=\"t m0 x6 h11 y19b ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29237\"><span id=\"cflshid_29238\">Fair value</span><span class=\"ff3\" id=\"cflshid_29239\">\u00a0</span></div><div class=\"t m0 x3e h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29240\">(Euro/000)</div><div class=\"t m0 x7a h32 y19b ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29241\">Fair value </div><div class=\"t m0 x46 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29242\">netto +100 </div><div class=\"t m0 xa7 h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29243\">bps</div><div class=\"t m0 x1b h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29244\">V<span class=\"_ _0\" id=\"cflshid_29245\"></span>ariazione </div><div class=\"t m0 x2a h32 y5c4 ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29246\">fair value </div><div class=\"t m0 xb9 h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29247\">netto</div><div class=\"t m0 xba h11 y5c6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29248\">+100 bps</div><div class=\"t m0 x85 h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29249\">Impatto </div><div class=\"t m0 x39 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29250\">a Conto </div><div class=\"t m0 x8e h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29251\">Economico </div><div class=\"t m0 x29 h11 y5c6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29252\">+100 bps</div><div class=\"t m0 x91 h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29253\">Impatto </div><div class=\"t m0 x93 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29254\">Patrimonio </div><div class=\"t m0 x77 h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29255\">Netto</div><div class=\"t m0 x62 h11 y5c6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29256\">+100 bps</div><div class=\"t m0 x71 h32 y19b ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29257\">Fair value </div><div class=\"t m0 xbb h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29258\">netto</div><div class=\"t m0 x38 h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29259\">-30 bps</div><div class=\"t m0 x4f h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29260\">V<span class=\"_ _0\" id=\"cflshid_29261\"></span>ariazione </div><div class=\"t m0 xb0 h32 y5c4 ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29262\">fair value </div><div class=\"t m0 x3d h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29263\">netto</div><div class=\"t m0 x3a h11 y5c6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29264\">-30bps</div><div class=\"t m0 x80 h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29265\">Impatto </div><div class=\"t m0 x80 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29266\">a Conto </div><div class=\"t m0 x66 h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29267\">Economico</div><div class=\"t m0 x7f h11 y5c6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29268\">-30bps</div><div class=\"t m0 xbc h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29269\">Impatto </div><div class=\"t m0 x67 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29270\">Patrimonio </div><div class=\"t m0 xbd h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29271\">Netto</div><div class=\"t m0 xb6 h11 y5c6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29272\">-30 bps</div><div class=\"t m0 xbe h11 y5c7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29273\"><span id=\"cflshid_29274\">a</span><span class=\"_ _14b\" id=\"cflshid_29275\">\u00a0</span><span id=\"cflshid_29276\">b</span><span class=\"_ _82\" id=\"cflshid_29277\">\u00a0</span><span id=\"cflshid_29278\">c</span><span class=\"_ _c5\" id=\"cflshid_29279\">\u00a0</span><span id=\"cflshid_29280\">d = c-b</span><span class=\"_ _a6\" id=\"cflshid_29281\">\u00a0</span><span id=\"cflshid_29282\">e = d-f</span><span class=\"_ _1ba\" id=\"cflshid_29283\">\u00a0</span><span id=\"cflshid_29284\">f</span><span class=\"_ _66\" id=\"cflshid_29285\">\u00a0</span><span id=\"cflshid_29286\">g</span><span class=\"_ _15d\" id=\"cflshid_29287\">\u00a0</span><span id=\"cflshid_29288\">h = g-b</span><span class=\"_ _43\" id=\"cflshid_29289\">\u00a0</span><span id=\"cflshid_29290\">i = h-j</span><span class=\"_ _4d\" id=\"cflshid_29291\">\u00a0</span><span id=\"cflshid_29292\">j</span></div><div class=\"t m0 x3 h2 y5c8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29293\">Strumenti derivati a </div><div class=\"t m0 x3 h10 y5c9 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29294\">copertura flussi di cassa</div><div class=\"t m0 xbf h2 y5ca ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29295\"><span id=\"cflshid_29296\">48.563</span><span class=\"_ _c3\" id=\"cflshid_29297\">\u00a0</span><span id=\"cflshid_29298\">2.368</span><span class=\"_ _c3\" id=\"cflshid_29299\">\u00a0</span><span id=\"cflshid_29300\">2.921</span><span class=\"_ _55\" id=\"cflshid_29301\">\u00a0</span><span id=\"cflshid_29302\">553</span><span class=\"_ _13c\" id=\"cflshid_29303\">\u00a0</span><span id=\"cflshid_29304\">-</span><span class=\"_ _60\" id=\"cflshid_29305\">\u00a0</span><span id=\"cflshid_29306\">553</span><span class=\"_ _c3\" id=\"cflshid_29307\">\u00a0</span><span id=\"cflshid_29308\">2.200</span><span class=\"_ _92\" id=\"cflshid_29309\">\u00a0</span><span id=\"cflshid_29310\">(168)</span><span class=\"_ _13c\" id=\"cflshid_29311\">\u00a0</span><span id=\"cflshid_29312\">-</span><span class=\"_ _f2\" id=\"cflshid_29313\">\u00a0</span><span id=\"cflshid_29314\">(168)</span></div><div class=\"t m0 x3 h5 y5cb ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29315\"><span id=\"cflshid_29316\">TOT<span class=\"_ _2\" id=\"cflshid_29317\"></span>ALE</span><span class=\"_ _c9\" id=\"cflshid_29318\">\u00a0</span><span id=\"cflshid_29319\">48.563</span><span class=\"_ _c3\" id=\"cflshid_29320\">\u00a0</span><span id=\"cflshid_29321\">2.368</span><span class=\"_ _c3\" id=\"cflshid_29322\">\u00a0</span><span id=\"cflshid_29323\">2.921</span><span class=\"_ _55\" id=\"cflshid_29324\">\u00a0</span><span id=\"cflshid_29325\">553</span><span class=\"_ _13c\" id=\"cflshid_29326\">\u00a0</span><span id=\"cflshid_29327\">-</span><span class=\"_ _60\" id=\"cflshid_29328\">\u00a0</span><span id=\"cflshid_29329\">553</span><span class=\"_ _c3\" id=\"cflshid_29330\">\u00a0</span><span id=\"cflshid_29331\">2.200</span><span class=\"_ _92\" id=\"cflshid_29332\">\u00a0</span><span id=\"cflshid_29333\">(168)</span><span class=\"_ _13c\" id=\"cflshid_29334\">\u00a0</span><span id=\"cflshid_29335\">-</span><span class=\"_ _f2\" id=\"cflshid_29336\">\u00a0</span><span id=\"cflshid_29337\">(168)</span></div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_29338\">Le ipotesi relative all\u2019ampiezza delle variazioni dei parametri di mercato utilizzate per la simulazione degli shock </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_29339\"><span id=\"cflshid_29340\">sono state formulate sulla base di un\u2019analisi dell\u2019evoluzione storica di tali parametri con riferimento ad un oriz</span><span class=\"ws0\" id=\"cflshid_29341\">-</span></div>zonte temporale di 12 mesi<div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_29343\">RISCHIO DI<span class=\"_ _3\" id=\"cflshid_29344\"></span> T<span class=\"_ _1\" id=\"cflshid_29345\"></span>ASSO DI CAMBIO</div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29346\">Il Gruppo Brunello Cucinelli \u00e8 esposto alla variazione dei tassi di cambio delle valute in cui sono regolate le ope-</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_29347\">razioni di vendita (prevalentemente dollari americani) verso le consociate e i clienti terzi, a fronte di una struttura </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws85\" id=\"cflshid_29348\">dei costi concentrati soprattutto nell\u2019area euro. T<span class=\"_ _2\" id=\"cflshid_29349\"></span>ale rischio si estrinseca nell\u2019eventualit\u00e0 che il controvalore in Euro </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws56\" id=\"cflshid_29350\">dei ricavi diminuisca a seguito di oscillazioni sfavorevoli del tasso di cambio, impedendo il conseguimento del </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29351\">margine desiderato. </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29352\">A<span class=\"_ _0\" id=\"cflshid_29353\"></span><span class=\"_ _3\" id=\"cflshid_29354\"></span>seguito <span class=\"_ _3\" id=\"cflshid_29355\"></span>della <span class=\"_ _3\" id=\"cflshid_29356\"></span>composizione <span class=\"_ _0\" id=\"cflshid_29357\"></span>geografica della <span class=\"_ _0\" id=\"cflshid_29358\"></span>struttura societaria, <span class=\"_ _0\" id=\"cflshid_29359\"></span>che <span class=\"_ _3\" id=\"cflshid_29360\"></span>prevede <span class=\"_ _3\" id=\"cflshid_29361\"></span>la <span class=\"_ _0\" id=\"cflshid_29362\"></span>presenza delle <span class=\"_ _0\" id=\"cflshid_29363\"></span>societ\u00e0 controllate </div><div class=\"t m0 x3 h6 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29364\"><span id=\"cflshid_29365\">in <span class=\"_ _a\" id=\"cflshid_29366\"></span>diversi <span class=\"_ _a\" id=\"cflshid_29367\"></span>Paesi <span class=\"_ _a\" id=\"cflshid_29368\"></span>con valute <span class=\"_ _a\" id=\"cflshid_29369\"></span>differenti, <span class=\"_ _a\" id=\"cflshid_29370\"></span>il <span class=\"_ _a\" id=\"cflshid_29371\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_29372\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_29373\"></span>esposto <span class=\"_ _a\" id=\"cflshid_29374\"></span>al <span class=\"_ _a\" id=\"cflshid_29375\"></span>rischio <span class=\"_ _a\" id=\"cflshid_29376\"></span>di <span class=\"_ _a\" id=\"cflshid_29377\"></span>cambio <span class=\"_ _a\" id=\"cflshid_29378\"></span>relativo <span class=\"_ _a\" id=\"cflshid_29379\"></span>ai <span class=\"_ _a\" id=\"cflshid_29380\"></span>flussi <span class=\"_ _a\" id=\"cflshid_29381\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_29382\"></span>interso</span><span class=\"ff1\" id=\"cflshid_29383\">-</span></div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29384\">cietari (principalmente dividendi, finanziamenti, operazioni sul capitale).</div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29385\">Infine, il Gruppo \u00e8 esposto <span class=\"_ _a\" id=\"cflshid_29386\"></span>al cosiddetto \u201crischio di conversione\u201d. T<span class=\"_ _0\" id=\"cflshid_29387\"></span>ale rischio comporta che attivit\u00e0 e <span class=\"_ _a\" id=\"cflshid_29388\"></span>passivit\u00e0 di </div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29389\">societ\u00e0 <span class=\"_ _a\" id=\"cflshid_29390\"></span>consolidate, la <span class=\"_ _a\" id=\"cflshid_29391\"></span>cui <span class=\"_ _a\" id=\"cflshid_29392\"></span>valuta <span class=\"_ _a\" id=\"cflshid_29393\"></span>funzionale <span class=\"_ _a\" id=\"cflshid_29394\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_29395\"></span>differente <span class=\"_ _a\" id=\"cflshid_29396\"></span>dall\u2019euro, <span class=\"_ _a\" id=\"cflshid_29397\"></span>possono <span class=\"_ _a\" id=\"cflshid_29398\"></span>assumere <span class=\"_ _a\" id=\"cflshid_29399\"></span>controvalori in <span class=\"_ _a\" id=\"cflshid_29400\"></span>euro <span class=\"_ _a\" id=\"cflshid_29401\"></span>diversi </div><div class=\"t m0 x3 h6 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29402\"><span id=\"cflshid_29403\">a seconda dell\u2019andamento <span class=\"_ _a\" id=\"cflshid_29404\"></span>dei tassi <span class=\"_ _a\" id=\"cflshid_29405\"></span>di cambio, il <span class=\"_ _a\" id=\"cflshid_29406\"></span>cui importo <span class=\"_ _a\" id=\"cflshid_29407\"></span>si riflette contabilmente <span class=\"_ _a\" id=\"cflshid_29408\"></span>nella voce \u201criserva <span class=\"_ _a\" id=\"cflshid_29409\"></span>di tradu</span><span class=\"ff1\" id=\"cflshid_29410\">-</span></div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29411\">zione\u201d, all\u2019interno del patrimonio <span class=\"_ _a\" id=\"cflshid_29412\"></span>netto. Il Gruppo monitora <span class=\"_ _a\" id=\"cflshid_29413\"></span>l\u2019andamento di tale esposizione, <span class=\"_ _a\" id=\"cflshid_29414\"></span>a fronte della quale, </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29415\">alla data di riferimento del bilancio, non erano in essere operazioni di copertura.</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29416\"><span id=\"cflshid_29417\">Al <span class=\"_ _4\" id=\"cflshid_29418\"></span>fine <span class=\"_ _d\" id=\"cflshid_29419\"></span>di </span><span class=\"_ _4\" id=\"cflshid_29420\">\u00a0</span><span id=\"cflshid_29421\">contenere <span class=\"_ _d\" id=\"cflshid_29422\"></span>l\u2019esposizione </span><span class=\"_ _4\" id=\"cflshid_29423\">\u00a0</span><span id=\"cflshid_29424\">al <span class=\"_ _4\" id=\"cflshid_29425\"></span>rischio <span class=\"_ _d\" id=\"cflshid_29426\"></span>di </span><span class=\"_ _4\" id=\"cflshid_29427\">\u00a0</span><span id=\"cflshid_29428\">cambio <span class=\"_ _d\" id=\"cflshid_29429\"></span>derivante </span><span class=\"_ _4\" id=\"cflshid_29430\">\u00a0</span><span id=\"cflshid_29431\">dalla <span class=\"_ _4\" id=\"cflshid_29432\"></span>propria <span class=\"_ _d\" id=\"cflshid_29433\"></span>attivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_29434\">\u00a0</span><span id=\"cflshid_29435\">commerciale, <span class=\"_ _d\" id=\"cflshid_29436\"></span>il </span><span class=\"_ _4\" id=\"cflshid_29437\">\u00a0</span><span id=\"cflshid_29438\">Gruppo </span></div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29439\"><span id=\"cflshid_29440\">Brunello Cucinelli stipula contratti derivati <span class=\"_ _a\" id=\"cflshid_29441\"></span>(contratti di vendita a termine di <span class=\"_ _a\" id=\"cflshid_29442\"></span>valuta estera) atti a definire anticipa</span><span class=\"ff1\" id=\"cflshid_29443\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29444\">tamente il tasso di conversione, o un range predefinito di tassi di conversione, a date future.</div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29445\">Le <span class=\"_ _0\" id=\"cflshid_29446\"></span>coperture a <span class=\"_ _0\" id=\"cflshid_29447\"></span>termine <span class=\"_ _3\" id=\"cflshid_29448\"></span>vengono <span class=\"_ _0\" id=\"cflshid_29449\"></span>sottoscritte in <span class=\"_ _0\" id=\"cflshid_29450\"></span>corrispondenza <span class=\"_ _3\" id=\"cflshid_29451\"></span>della <span class=\"_ _0\" id=\"cflshid_29452\"></span>definizione dei <span class=\"_ _0\" id=\"cflshid_29453\"></span>listini <span class=\"_ _3\" id=\"cflshid_29454\"></span>in <span class=\"_ _0\" id=\"cflshid_29455\"></span>valuta di <span class=\"_ _0\" id=\"cflshid_29456\"></span>una <span class=\"_ _3\" id=\"cflshid_29457\"></span>stagione, </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws75\" id=\"cflshid_29458\"><span id=\"cflshid_29459\">in base alla stima del fatturato e considerando come termine di chiusura della copertura quello previsto di incas</span><span class=\"ws0\" id=\"cflshid_29460\">-</span></div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29461\">so <span class=\"_ _a\" id=\"cflshid_29462\"></span>delle <span class=\"_ _a\" id=\"cflshid_29463\"></span>relative <span class=\"_ _c\" id=\"cflshid_29464\"></span>fatture <span class=\"_ _a\" id=\"cflshid_29465\"></span>di <span class=\"_ _c\" id=\"cflshid_29466\"></span>vendita. <span class=\"_ _a\" id=\"cflshid_29467\"></span>In <span class=\"_ _a\" id=\"cflshid_29468\"></span>particolare, <span class=\"_ _c\" id=\"cflshid_29469\"></span>il <span class=\"_ _a\" id=\"cflshid_29470\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_29471\"></span>definisce <span class=\"_ _a\" id=\"cflshid_29472\"></span>i <span class=\"_ _a\" id=\"cflshid_29473\"></span>prezzi <span class=\"_ _c\" id=\"cflshid_29474\"></span>di <span class=\"_ _a\" id=\"cflshid_29475\"></span>vendita <span class=\"_ _c\" id=\"cflshid_29476\"></span>in <span class=\"_ _a\" id=\"cflshid_29477\"></span>Euro, <span class=\"_ _c\" id=\"cflshid_29478\"></span>determinando <span class=\"_ _a\" id=\"cflshid_29479\"></span>i </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29480\">corrispondenti prezzi <span class=\"_ _a\" id=\"cflshid_29481\"></span>in <span class=\"_ _a\" id=\"cflshid_29482\"></span>valuta <span class=\"_ _a\" id=\"cflshid_29483\"></span>estera <span class=\"_ _a\" id=\"cflshid_29484\"></span>applicando il <span class=\"_ _a\" id=\"cflshid_29485\"></span>cambio <span class=\"_ _a\" id=\"cflshid_29486\"></span>della <span class=\"_ _a\" id=\"cflshid_29487\"></span>media <span class=\"_ _a\" id=\"cflshid_29488\"></span>delle coperture <span class=\"_ _a\" id=\"cflshid_29489\"></span>effettuate <span class=\"_ _a\" id=\"cflshid_29490\"></span>con <span class=\"_ _a\" id=\"cflshid_29491\"></span>i contratti <span class=\"_ _a\" id=\"cflshid_29492\"></span>a </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29493\">termine.</div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29494\"><span id=\"cflshid_29495\">A<span class=\"_ _0\" id=\"cflshid_29496\"></span>\u00a0<span class=\"_ _a\" id=\"cflshid_29497\"></span>partire <span class=\"_ _a\" id=\"cflshid_29498\"></span>dall\u2019esercizio <span class=\"_ _a\" id=\"cflshid_29499\"></span>2010, <span class=\"_ _a\" id=\"cflshid_29500\"></span>la <span class=\"_ _a\" id=\"cflshid_29501\"></span>Societ\u00e0 <span class=\"_ _a\" id=\"cflshid_29502\"></span>adotta <span class=\"_ _a\" id=\"cflshid_29503\"></span>il <span class=\"_ _a\" id=\"cflshid_29504\"></span>Cash <span class=\"_ _a\" id=\"cflshid_29505\"></span>Flow <span class=\"_ _a\" id=\"cflshid_29506\"></span>Hedge Accounting <span class=\"_ _a\" id=\"cflshid_29507\"></span>per <span class=\"_ _a\" id=\"cflshid_29508\"></span>la <span class=\"_ _a\" id=\"cflshid_29509\"></span>contabilizzazione <span class=\"_ _a\" id=\"cflshid_29510\"></span>dei <span class=\"_ _a\" id=\"cflshid_29511\"></span>con</span><span class=\"ff1\" id=\"cflshid_29512\">-</span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 wse4\" id=\"cflshid_29513\">tratti derivati negoziati a copertura del rischio di cambio connesso alle transazioni commerciali in valuta estera </div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29514\">ritenute <span class=\"_ _a\" id=\"cflshid_29515\"></span>altamente <span class=\"_ _a\" id=\"cflshid_29516\"></span>probabili. <span class=\"_ _a\" id=\"cflshid_29517\"></span>In <span class=\"_ _a\" id=\"cflshid_29518\"></span>conseguenza <span class=\"_ _a\" id=\"cflshid_29519\"></span>di <span class=\"_ _a\" id=\"cflshid_29520\"></span>ci\u00f2, <span class=\"_ _a\" id=\"cflshid_29521\"></span>la <span class=\"_ _a\" id=\"cflshid_29522\"></span>componente <span class=\"_ _a\" id=\"cflshid_29523\"></span>ritenuta efficace <span class=\"_ _a\" id=\"cflshid_29524\"></span>della <span class=\"_ _a\" id=\"cflshid_29525\"></span>variazione <span class=\"_ _a\" id=\"cflshid_29526\"></span>di <span class=\"_ _a\" id=\"cflshid_29527\"></span>fair <span class=\"_ _a\" id=\"cflshid_29528\"></span>value </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws8d\" id=\"cflshid_29529\">degli strumenti derivati negoziati a copertura di transazioni altamente probabili in valuta estera viene accantonata </div>in un\u2019apposita riserva nel Patrimonio Netto. <span class=\"_ _0\" id=\"cflshid_29531\"></span>Al momento della manifestazione contabile delle transazioni oggetto<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws58\" id=\"cflshid_29540\">di copertura, gli importi accantonati a riserva vengono imputati a conto economico nei Ricavi. La componente </div><div class=\"t m0 x3 h6 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29541\"><span id=\"cflshid_29542\">inefficace di <span class=\"_ _a\" id=\"cflshid_29543\"></span>tale <span class=\"_ _a\" id=\"cflshid_29544\"></span>variazione <span class=\"_ _a\" id=\"cflshid_29545\"></span>di fair <span class=\"_ _a\" id=\"cflshid_29546\"></span>value, <span class=\"_ _a\" id=\"cflshid_29547\"></span>invece, <span class=\"_ _a\" id=\"cflshid_29548\"></span>viene <span class=\"_ _a\" id=\"cflshid_29549\"></span>imputata a <span class=\"_ _a\" id=\"cflshid_29550\"></span>conto <span class=\"_ _a\" id=\"cflshid_29551\"></span>economico <span class=\"_ _a\" id=\"cflshid_29552\"></span>tra i <span class=\"_ _a\" id=\"cflshid_29553\"></span>Proventi <span class=\"_ _a\" id=\"cflshid_29554\"></span>e <span class=\"_ _a\" id=\"cflshid_29555\"></span>Oneri Finan</span><span class=\"ff1\" id=\"cflshid_29556\">-</span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_29557\">ziari. Le variazioni di fair value successive alla manifestazione contabile delle transazioni oggetto di copertura, in </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_29558\">accordo con le modalit\u00e0 adottate per la contabilizzazione delle poste coperte, sono imputate a conto economico tra </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29559\">i proventi e oneri finanziari.</div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29560\">T<span class=\"_ _2\" id=\"cflshid_29561\"></span>ale politica <span class=\"_ _0\" id=\"cflshid_29562\"></span>finanziaria della <span class=\"_ _0\" id=\"cflshid_29563\"></span>Societ\u00e0 <span class=\"_ _3\" id=\"cflshid_29564\"></span>ha <span class=\"_ _0\" id=\"cflshid_29565\"></span>l\u2019obiettivo di <span class=\"_ _0\" id=\"cflshid_29566\"></span>non far <span class=\"_ _0\" id=\"cflshid_29567\"></span>influenzare <span class=\"_ _3\" id=\"cflshid_29568\"></span>i <span class=\"_ _3\" id=\"cflshid_29569\"></span>risultati <span class=\"_ _0\" id=\"cflshid_29570\"></span>della gestione <span class=\"_ _0\" id=\"cflshid_29571\"></span>dalle oscillazioni </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws48\" id=\"cflshid_29572\">fatte registrare dai cambi nel periodo che intercorre tra la data di stipula dei contratti a termine ed il momento della </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29573\">fatturazione prima e dell\u2019incasso poi.</div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_29574\"><span id=\"cflshid_29575\">Nel corso dell\u2019esercizio 2023 il Gruppo ha iscritto ad incremento della voce ricavi Euro 6.449 migliaia preceden</span><span class=\"ws0\" id=\"cflshid_29576\">-</span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29577\">temente iscritti nella Riserva di cash flow hedge. </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_29578\"><span id=\"cflshid_29579\">Nel corso dell\u2019esercizio 2022 il Gruppo ha iscritto a decremento della voce ricavi Euro 3.341 migliaia precedente</span><span class=\"ws0\" id=\"cflshid_29580\">-</span></div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29581\">mente iscritti nella Riserva di cash flow hedge. </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws4a\" id=\"cflshid_29582\">I potenziali impatti sul Conto economico consolidato dell\u2019esercizio 2024 (2023 per il comparativo) riconducibili </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29583\">al rischio di cambio sono: </div><div class=\"t m0 x31 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29584\"><span id=\"cflshid_29585\">\u00a0<span class=\"_ _45\" id=\"cflshid_29586\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_29587\">\u00a0</span><span id=\"cflshid_29588\">rivalutazione/svalutazione delle poste attive e passive denominate in valuta estera;</span></div><div class=\"t m0 x31 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29589\"><span id=\"cflshid_29590\">\u00a0<span class=\"_ _45\" id=\"cflshid_29591\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_29592\">\u00a0</span><span class=\"ws3f\" id=\"cflshid_29593\">variazione del fair value degli strumenti derivati in essere a copertura di poste attive e passive denominate in </span></div><div class=\"t m0 x32 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29594\">valuta estera;</div><div class=\"t m0 x31 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29595\"><span id=\"cflshid_29596\">\u00a0<span class=\"_ _45\" id=\"cflshid_29597\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_29598\">\u00a0</span><span class=\"ff6\" id=\"cflshid_29599\"><span id=\"cflshid_29600\">variazione <span class=\"_ _3\" id=\"cflshid_29601\"></span>del fair <span class=\"_ _0\" id=\"cflshid_29602\"></span>value della <span class=\"_ _0\" id=\"cflshid_29603\"></span>componente inefficace <span class=\"_ _0\" id=\"cflshid_29604\"></span>degli strumenti <span class=\"_ _0\" id=\"cflshid_29605\"></span>derivati in <span class=\"_ _0\" id=\"cflshid_29606\"></span>essere a <span class=\"_ _0\" id=\"cflshid_29607\"></span>copertura di <span class=\"_ _3\" id=\"cflshid_29608\"></span>transazio</span><span class=\"ff1\" id=\"cflshid_29609\">-</span></span></div><div class=\"t m0 x32 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29610\">ni altamente probabili in valuta estera.</div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_29611\">I potenziali impatti sul Patrimonio Netto di chiusura dell\u2019esercizio 2024 (2023 per il comparativo) riconducibili al </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29612\">rischio di cambio sono:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29613\"><span id=\"cflshid_29614\">\u00a0<span class=\"_ _45\" id=\"cflshid_29615\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_29616\">\u00a0</span><span class=\"ff6\" id=\"cflshid_29617\">variazione del fair value della <span class=\"_ _3\" id=\"cflshid_29618\"></span>componente efficace degli strumenti derivati <span class=\"_ _3\" id=\"cflshid_29619\"></span>in essere a copertura di transazioni </span></div><div class=\"t m0 x32 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29620\">altamente probabili in valuta estera.</div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29621\">Il <span class=\"_ _0\" id=\"cflshid_29622\"></span>Gruppo <span class=\"_ _0\" id=\"cflshid_29623\"></span>Brunello <span class=\"_ _3\" id=\"cflshid_29624\"></span>Cucinelli <span class=\"_ _0\" id=\"cflshid_29625\"></span>ha <span class=\"_ _0\" id=\"cflshid_29626\"></span>effettuato <span class=\"_ _3\" id=\"cflshid_29627\"></span>una <span class=\"_ _0\" id=\"cflshid_29628\"></span>stima <span class=\"_ _3\" id=\"cflshid_29629\"></span>degli <span class=\"_ _0\" id=\"cflshid_29630\"></span>impatti <span class=\"_ _0\" id=\"cflshid_29631\"></span>potenziali <span class=\"_ _3\" id=\"cflshid_29632\"></span>sul <span class=\"_ _0\" id=\"cflshid_29633\"></span>Conto <span class=\"_ _0\" id=\"cflshid_29634\"></span>economico <span class=\"_ _3\" id=\"cflshid_29635\"></span>consolidato <span class=\"_ _0\" id=\"cflshid_29636\"></span>e <span class=\"_ _0\" id=\"cflshid_29637\"></span>sul </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_29638\">Patrimonio Netto dell\u2019esercizio 2024 calcolati con riferimento alla situazione in essere alla chiusura dell\u2019esercizio </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws6a\" id=\"cflshid_29639\">2023 (2022 per il comparativo) prodotti da uno shock del mercato dei tassi di cambio (con riferimento alle valute </div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29640\">per le quali si \u00e8 <span class=\"_ _a\" id=\"cflshid_29641\"></span>riscontrata un\u2019esposizione significativa a ciascuna data <span class=\"_ _a\" id=\"cflshid_29642\"></span>di chiusura), mediante il ricorso a <span class=\"_ _a\" id=\"cflshid_29643\"></span>modelli </div>interni di valutazione, basati su logiche di generale accettazione<div class=\"t m0 x3 h11 y5cc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29653\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x37 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29654\"><span id=\"cflshid_29655\">ESPOSIZIONE IN V<span class=\"_ _1\" id=\"cflshid_29656\"></span>ALUT<span class=\"_ _3\" id=\"cflshid_29657\"></span>A<span class=\"_ _0\" id=\"cflshid_29658\"></span> ESTERA 2023</span><span class=\"_ _12a\" id=\"cflshid_29659\">\u00a0</span><span id=\"cflshid_29660\">SENSITIVIT\u00c0<span class=\"_ _a\" id=\"cflshid_29661\"></span> 2023</span></div><div class=\"t m0 x2a h11 y5cd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29662\"><span id=\"cflshid_29663\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29664\">\u00a0</span><span id=\"cflshid_29665\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29666\">\u00a0</span><span id=\"cflshid_29667\">Netto</span></div><div class=\"t m0 xc0 h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29668\">Conto Economico</div><div class=\"t m0 x64 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29669\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_29670\"></span>o americano</div><div class=\"t m0 x33 h1a y5ce fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29671\">(Dollar<span class=\"_ _3\" id=\"cflshid_29672\"></span>o americano/000)</div><div class=\"t m0 x2b h2 y5cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29673\">+ 5%</div><div class=\"t m0 x78 h2 y5d0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29674\">(Euro/000)</div><div class=\"t m0 xbd h2 y5cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29675\">- 5%</div><div class=\"t m0 xc1 h2 y5d0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29676\">(Euro/000)</div><div class=\"t m0 x3 h2 y5d1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29677\"><span id=\"cflshid_29678\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_29679\">\u00a0</span><span id=\"cflshid_29680\">9.841</span><span class=\"_ _12d\" id=\"cflshid_29681\">\u00a0</span><span id=\"cflshid_29682\">(8.401)</span><span class=\"_ _72\" id=\"cflshid_29683\">\u00a0</span><span id=\"cflshid_29684\">1.440</span><span class=\"_ _6c\" id=\"cflshid_29685\">\u00a0</span><span id=\"cflshid_29686\">65,0</span><span class=\"_ _1e8\" id=\"cflshid_29687\">\u00a0</span><span id=\"cflshid_29688\">(65,0)</span></div><div class=\"t m0 x3 h5 y5d2 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29689\"><span id=\"cflshid_29690\">T<span class=\"_ _2\" id=\"cflshid_29691\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_29692\">\u00a0</span><span id=\"cflshid_29693\">9.841</span><span class=\"_ _12d\" id=\"cflshid_29694\">\u00a0</span><span id=\"cflshid_29695\">(8.401)</span><span class=\"_ _239\" id=\"cflshid_29696\">\u00a0</span><span id=\"cflshid_29697\">1.440</span><span class=\"_ _6c\" id=\"cflshid_29698\">\u00a0</span><span id=\"cflshid_29699\">65,0</span><span class=\"_ _1e8\" id=\"cflshid_29700\">\u00a0</span><span id=\"cflshid_29701\">(65,0)</span></div><div class=\"t m0 x3 h11 y5d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29702\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y5d4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29703\">altamente probabili</div><div class=\"t m0 x8b h11 y5d5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29704\">Nozionale</div><div class=\"t m0 xaf h11 y193 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29705\">V<span class=\"_ _0\" id=\"cflshid_29706\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x75 h11 y5d6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29707\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_29708\"></span>o americano</div><div class=\"t m0 x2b h2 y5d7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29709\">+ 5%</div><div class=\"t m0 x78 h2 y5d8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29710\">(Euro/000)</div><div class=\"t m0 xbd h2 y5d7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29711\">- 5%</div><div class=\"t m0 xc1 h2 y5d8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29712\">(Euro/000)</div><div class=\"t m0 x3 h2 y5d9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29713\"><span id=\"cflshid_29714\">V<span class=\"_ _1\" id=\"cflshid_29715\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_29716\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_29717\">\u00a0</span><span id=\"cflshid_29718\">(218.000)</span><span class=\"_ _23a\" id=\"cflshid_29719\">\u00a0</span><span id=\"cflshid_29720\">9.864</span><span class=\"_ _12d\" id=\"cflshid_29721\">\u00a0</span><span id=\"cflshid_29722\">(9.864)</span></div><div class=\"t m0 x3 h11 y5da ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29723\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5db ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29724\"><span id=\"cflshid_29725\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29726\">\u00a0</span><span id=\"cflshid_29727\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29728\">\u00a0</span><span id=\"cflshid_29729\">Netto</span></div><div class=\"t m0 xc0 h11 y184 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29730\">Conto Economico</div><div class=\"t m0 x2c h11 y5dc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29731\">cambio Euro/Franco svizzer<span class=\"_ _3\" id=\"cflshid_29732\"></span>o</div><div class=\"t m0 x1a h1a y5dd fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29733\">(Franco svizzer<span class=\"_ _3\" id=\"cflshid_29734\"></span>o/000)</div><div class=\"t m0 x2b h2 y5de ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29735\">+ 5%</div><div class=\"t m0 x78 h2 y5df ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29736\">(Euro/000)</div><div class=\"t m0 xbd h2 y5de ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29737\">- 5%</div><div class=\"t m0 xc1 h2 y5df ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29738\">(Euro/000)</div><div class=\"t m0 x3 h2 y5e0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29739\"><span id=\"cflshid_29740\">Saldi commerciali</span><span class=\"_ _164\" id=\"cflshid_29741\">\u00a0</span><span id=\"cflshid_29742\">37</span><span class=\"_ _12d\" id=\"cflshid_29743\">\u00a0</span><span id=\"cflshid_29744\">(1.258)</span><span class=\"_ _75\" id=\"cflshid_29745\">\u00a0</span><span id=\"cflshid_29746\">(1.221)</span><span class=\"_ _1e8\" id=\"cflshid_29747\">\u00a0</span><span id=\"cflshid_29748\">(66,0)</span><span class=\"_ _190\" id=\"cflshid_29749\">\u00a0</span><span id=\"cflshid_29750\">66,0</span></div><div class=\"t m0 x3 h5 y5e1 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29751\"><span id=\"cflshid_29752\">T<span class=\"_ _2\" id=\"cflshid_29753\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1a9\" id=\"cflshid_29754\">\u00a0</span><span id=\"cflshid_29755\">37</span><span class=\"_ _75\" id=\"cflshid_29756\">\u00a0</span><span id=\"cflshid_29757\">(1.258)</span><span class=\"_ _12d\" id=\"cflshid_29758\">\u00a0</span><span id=\"cflshid_29759\">(1.221)</span><span class=\"_ _1e8\" id=\"cflshid_29760\">\u00a0</span><span id=\"cflshid_29761\">(66,0)</span><span class=\"_ _6c\" id=\"cflshid_29762\">\u00a0</span><span id=\"cflshid_29763\">66,0</span></div><div class=\"t m0 x3 h11 y5e2 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29764\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y5e3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29765\">altamente probabili</div><div class=\"t m0 x8b h11 y5e4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29766\">Nozionale</div><div class=\"t m0 x50 h11 y10a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29767\">V<span class=\"_ _0\" id=\"cflshid_29768\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x53 h11 y5e5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29769\">Euro/Franco svizzer<span class=\"_ _3\" id=\"cflshid_29770\"></span>o</div><div class=\"t m0 x2b h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29771\">+ 5%</div><div class=\"t m0 x78 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29772\">(Euro/000)</div><div class=\"t m0 xbd h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29773\">- 5%</div><div class=\"t m0 xc1 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29774\">(Euro/000)</div><div class=\"t m0 x3 h2 y5e8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29775\"><span id=\"cflshid_29776\">V<span class=\"_ _1\" id=\"cflshid_29777\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_29778\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_29779\">\u00a0</span><span id=\"cflshid_29780\">(16.800)</span><span class=\"_ _23c\" id=\"cflshid_29781\">\u00a0</span><span id=\"cflshid_29782\">907</span><span class=\"_ _6f\" id=\"cflshid_29783\">\u00a0</span><span id=\"cflshid_29784\">(907)</span></div><div class=\"t m0 x3 h11 y5e9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29785\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5ea ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29786\"><span id=\"cflshid_29787\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29788\">\u00a0</span><span id=\"cflshid_29789\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29790\">\u00a0</span><span id=\"cflshid_29791\">Netto</span></div><div class=\"t m0 xc0 h11 y56b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29792\">Conto Economico</div><div class=\"t m0 xc2 h11 y5eb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29793\">cambio Euro/Sterlina inglese</div><div class=\"t m0 x1a h1a y5ec fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29794\">(Sterlina inglese/000)</div><div class=\"t m0 x2b h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29795\">+ 5%</div><div class=\"t m0 x78 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29796\">(Euro/000)</div><div class=\"t m0 xbd h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29797\">- 5%</div><div class=\"t m0 xc1 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29798\">(Euro/000)</div><div class=\"t m0 x3 h2 y5ef ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29799\"><span id=\"cflshid_29800\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_29801\">\u00a0</span><span id=\"cflshid_29802\">2.243</span><span class=\"_ _6f\" id=\"cflshid_29803\">\u00a0</span><span id=\"cflshid_29804\">(983)</span><span class=\"_ _105\" id=\"cflshid_29805\">\u00a0</span><span id=\"cflshid_29806\">1.260</span><span class=\"_ _6c\" id=\"cflshid_29807\">\u00a0</span><span id=\"cflshid_29808\">73,0</span><span class=\"_ _1e8\" id=\"cflshid_29809\">\u00a0</span><span id=\"cflshid_29810\">(73,0)</span></div><div class=\"t m0 x3 h5 y5f0 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29811\"><span id=\"cflshid_29812\">T<span class=\"_ _2\" id=\"cflshid_29813\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_29814\">\u00a0</span><span id=\"cflshid_29815\">2.243</span><span class=\"_ _f5\" id=\"cflshid_29816\">\u00a0</span><span id=\"cflshid_29817\">(983)</span><span class=\"_ _239\" id=\"cflshid_29818\">\u00a0</span><span id=\"cflshid_29819\">1.260</span><span class=\"_ _190\" id=\"cflshid_29820\">\u00a0</span><span id=\"cflshid_29821\">73,0</span><span class=\"_ _1ba\" id=\"cflshid_29822\">\u00a0</span><span id=\"cflshid_29823\">(73,0)</span></div><div class=\"t m0 x3 h11 y5f1 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29824\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y5f2 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29825\">altamente probabili</div><div class=\"t m0 x8b h11 y5f3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29826\">Nozionale</div><div class=\"t m0 x50 h11 y5f4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29827\">V<span class=\"_ _0\" id=\"cflshid_29828\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x65 h11 y5f5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29829\">Euro/Sterlina inglese</div><div class=\"t m0 x2b h2 y5f6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29830\">+ 5%</div><div class=\"t m0 x78 h2 y5f7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29831\">(Euro/000)</div><div class=\"t m0 xbd h2 y5f6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29832\">- 5%</div><div class=\"t m0 xc1 h2 y5f7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29833\">(Euro/000)</div><span id=\"cflshid_29835\">V<span class=\"_ _1\" id=\"cflshid_29836\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_29837\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_29838\">\u00a0</span><span id=\"cflshid_29839\">(21.000)</span><span class=\"_ _23d\" id=\"cflshid_29840\">\u00a0</span><span id=\"cflshid_29841\">1.208</span><span class=\"_ _12d\" id=\"cflshid_29842\">\u00a0</span>(1.208<div class=\"t m0 x3 h11 y5f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29852\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29853\"><span id=\"cflshid_29854\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29855\">\u00a0</span><span id=\"cflshid_29856\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29857\">\u00a0</span><span id=\"cflshid_29858\">Netto</span></div><div class=\"t m0 xc0 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29859\">Conto Economico</div><div class=\"t m0 xc2 h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29860\">cambio Euro/Y<span class=\"_ _2\" id=\"cflshid_29861\"></span>en giapponese</div><div class=\"t m0 x1a h1a y5fb fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29862\">(Y<span class=\"_ _2\" id=\"cflshid_29863\"></span>en giapponese/000)</div><div class=\"t m0 x2b h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29864\">+ 5%</div><div class=\"t m0 x78 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29865\">(Euro/000)</div><div class=\"t m0 xbd h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29866\">- 5%</div><div class=\"t m0 xc1 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29867\">(Euro/000)</div><div class=\"t m0 x3 h2 y5fe ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29868\"><span id=\"cflshid_29869\">Saldi commerciali</span><span class=\"_ _104\" id=\"cflshid_29870\">\u00a0</span><span id=\"cflshid_29871\">740.628</span><span class=\"_ _8d\" id=\"cflshid_29872\">\u00a0</span><span id=\"cflshid_29873\">(371.503)</span><span class=\"_ _4e\" id=\"cflshid_29874\">\u00a0</span><span id=\"cflshid_29875\">369.125</span><span class=\"_ _6f\" id=\"cflshid_29876\">\u00a0</span><span id=\"cflshid_29877\">1<span class=\"_ _3\" id=\"cflshid_29878\"></span>18,0</span><span class=\"_ _12d\" id=\"cflshid_29879\">\u00a0</span><span id=\"cflshid_29880\">(118,0)</span></div><div class=\"t m0 x3 h5 y5ff ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29881\"><span id=\"cflshid_29882\">T<span class=\"_ _2\" id=\"cflshid_29883\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _12d\" id=\"cflshid_29884\">\u00a0</span><span id=\"cflshid_29885\">740.628</span><span class=\"_ _8d\" id=\"cflshid_29886\">\u00a0</span><span id=\"cflshid_29887\">(371.503)</span><span class=\"_ _4e\" id=\"cflshid_29888\">\u00a0</span><span id=\"cflshid_29889\">369.125</span><span class=\"_ _6f\" id=\"cflshid_29890\">\u00a0</span><span id=\"cflshid_29891\">1<span class=\"_ _3\" id=\"cflshid_29892\"></span>18,0</span><span class=\"_ _9c\" id=\"cflshid_29893\">\u00a0</span><span id=\"cflshid_29894\">(1<span class=\"_ _0\" id=\"cflshid_29895\"></span>18,0)</span></div><div class=\"t m0 x3 h11 y600 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29896\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y601 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29897\">altamente probabili</div><div class=\"t m0 x8b h11 y602 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29898\">Nozionale</div><div class=\"t m0 x50 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29899\">V<span class=\"_ _0\" id=\"cflshid_29900\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x65 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29901\">Euro/Y<span class=\"_ _2\" id=\"cflshid_29902\"></span>en giapponese</div><div class=\"t m0 x2b h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29903\">+ 5%</div><div class=\"t m0 x78 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29904\">(Euro/000)</div><div class=\"t m0 xbd h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29905\">- 5%</div><div class=\"t m0 xc1 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29906\">(Euro/000)</div><div class=\"t m0 x3 h2 y605 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29907\"><span id=\"cflshid_29908\">V<span class=\"_ _1\" id=\"cflshid_29909\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_29910\"></span>alore Nozionale)</span><span class=\"_ _10f\" id=\"cflshid_29911\">\u00a0</span><span id=\"cflshid_29912\">(3.800.000)</span><span class=\"_ _23e\" id=\"cflshid_29913\">\u00a0</span><span id=\"cflshid_29914\">1.215</span><span class=\"_ _12d\" id=\"cflshid_29915\">\u00a0</span><span id=\"cflshid_29916\">(1.215)</span></div><div class=\"t m0 x3 h11 y606 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29917\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y607 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29918\"><span id=\"cflshid_29919\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29920\">\u00a0</span><span id=\"cflshid_29921\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29922\">\u00a0</span><span id=\"cflshid_29923\">Netto</span></div><div class=\"t m0 xc0 h11 y1d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29924\">Conto Economico</div><div class=\"t m0 x4f h11 y608 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29925\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_29926\"></span>o Hong Kong</div><div class=\"t m0 xba h1a y609 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29927\">(Dollar<span class=\"_ _3\" id=\"cflshid_29928\"></span>o Hong Kong/000)</div><div class=\"t m0 x2b h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29929\">+ 5%</div><div class=\"t m0 x78 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29930\">(Euro/000)</div><div class=\"t m0 xbd h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29931\">- 5%</div><div class=\"t m0 xc1 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29932\">(Euro/000)</div><div class=\"t m0 x3 h2 y60c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29933\"><span id=\"cflshid_29934\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_29935\">\u00a0</span><span id=\"cflshid_29936\">2.065</span><span class=\"_ _12d\" id=\"cflshid_29937\">\u00a0</span><span id=\"cflshid_29938\">(4.407)</span><span class=\"_ _75\" id=\"cflshid_29939\">\u00a0</span><span id=\"cflshid_29940\">(2.342)</span><span class=\"_ _1e8\" id=\"cflshid_29941\">\u00a0</span><span id=\"cflshid_29942\">(14,0)</span><span class=\"_ _6c\" id=\"cflshid_29943\">\u00a0</span><span id=\"cflshid_29944\">14,0</span></div><div class=\"t m0 x3 h5 y60d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29945\"><span id=\"cflshid_29946\">T<span class=\"_ _2\" id=\"cflshid_29947\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_29948\">\u00a0</span><span id=\"cflshid_29949\">2.065</span><span class=\"_ _12d\" id=\"cflshid_29950\">\u00a0</span><span id=\"cflshid_29951\">(4.407)</span><span class=\"_ _75\" id=\"cflshid_29952\">\u00a0</span><span id=\"cflshid_29953\">(2.342)</span><span class=\"_ _1e8\" id=\"cflshid_29954\">\u00a0</span><span id=\"cflshid_29955\">(14,0)</span><span class=\"_ _190\" id=\"cflshid_29956\">\u00a0</span><span id=\"cflshid_29957\">14,0</span></div><div class=\"t m0 x3 h11 y60e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29958\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y60f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29959\">altamente probabili</div><div class=\"t m0 x8b h11 y610 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29960\">Nozionale</div><div class=\"t m0 x50 h11 y611 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29961\">V<span class=\"_ _0\" id=\"cflshid_29962\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 xc3 h11 y612 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29963\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_29964\"></span>o Hong Kong</div><div class=\"t m0 x2b h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29965\">+ 5%</div><div class=\"t m0 x78 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29966\">(Euro/000)</div><div class=\"t m0 xbd h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29967\">- 5%</div><div class=\"t m0 xc1 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29968\">(Euro/000)</div><div class=\"t m0 x3 h2 y615 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29969\"><span id=\"cflshid_29970\">V<span class=\"_ _1\" id=\"cflshid_29971\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_29972\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_29973\">\u00a0</span><span id=\"cflshid_29974\">(102.800)</span><span class=\"_ _23f\" id=\"cflshid_29975\">\u00a0</span><span id=\"cflshid_29976\">595</span><span class=\"_ _6f\" id=\"cflshid_29977\">\u00a0</span><span id=\"cflshid_29978\">(595)</span></div><div class=\"t m0 x3 h11 y616 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29979\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y617 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29980\"><span id=\"cflshid_29981\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29982\">\u00a0</span><span id=\"cflshid_29983\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29984\">\u00a0</span><span id=\"cflshid_29985\">Netto</span></div><div class=\"t m0 xc0 h11 y10d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29986\">Conto Economico</div><div class=\"t m0 xb0 h11 y618 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29987\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_29988\"></span>o canadese</div><div class=\"t m0 x9e h1a y619 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29989\">(Dollar<span class=\"_ _3\" id=\"cflshid_29990\"></span>o Canadese/000)</div><div class=\"t m0 x2b h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29991\">+ 5%</div><div class=\"t m0 x78 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29992\">(Euro/000)</div><div class=\"t m0 xbd h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29993\">- 5%</div><div class=\"t m0 xc1 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29994\">(Euro/000)</div><div class=\"t m0 x3 h2 y61c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29995\"><span id=\"cflshid_29996\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_29997\">\u00a0</span><span id=\"cflshid_29998\">4.490</span><span class=\"_ _12d\" id=\"cflshid_29999\">\u00a0</span><span id=\"cflshid_30000\">(1.439)</span><span class=\"_ _72\" id=\"cflshid_30001\">\u00a0</span><span id=\"cflshid_30002\">3.051</span><span class=\"_ _12d\" id=\"cflshid_30003\">\u00a0</span><span id=\"cflshid_30004\">(104,0)</span><span class=\"_ _72\" id=\"cflshid_30005\">\u00a0</span><span id=\"cflshid_30006\">104,0</span></div><div class=\"t m0 x3 h5 y61d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30007\"><span id=\"cflshid_30008\">T<span class=\"_ _2\" id=\"cflshid_30009\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30010\">\u00a0</span><span id=\"cflshid_30011\">4.490</span><span class=\"_ _12d\" id=\"cflshid_30012\">\u00a0</span><span id=\"cflshid_30013\">(1.439)</span><span class=\"_ _239\" id=\"cflshid_30014\">\u00a0</span><span id=\"cflshid_30015\">3.051</span><span class=\"_ _12d\" id=\"cflshid_30016\">\u00a0</span><span id=\"cflshid_30017\">(104,0)</span><span class=\"_ _72\" id=\"cflshid_30018\">\u00a0</span><span id=\"cflshid_30019\">104,0</span></div><div class=\"t m0 x3 h11 y61e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30020\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y61f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30021\">altamente probabili</div><div class=\"t m0 x8b h11 y620 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30022\">Nozionale</div><div class=\"t m0 x50 h11 y4c7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30023\">V<span class=\"_ _0\" id=\"cflshid_30024\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x3d h11 y621 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30025\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30026\"></span>o canadese</div><div class=\"t m0 x2b h2 y622 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30027\">+ 5%</div><div class=\"t m0 x78 h2 y623 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30028\">(Euro/000)</div><div class=\"t m0 xbd h2 y622 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30029\">- 5%</div><div class=\"t m0 xc1 h2 y623 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30030\">(Euro/000)</div><div class=\"t m0 x3 h2 y624 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30031\"><span id=\"cflshid_30032\">V<span class=\"_ _1\" id=\"cflshid_30033\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30034\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_30035\">\u00a0</span><span id=\"cflshid_30036\">(42.140)</span><span class=\"_ _23d\" id=\"cflshid_30037\">\u00a0</span><span id=\"cflshid_30038\">1.439</span><span class=\"_ _12d\" id=\"cflshid_30039\">\u00a0</span><span id=\"cflshid_30040\">(1.439)</span></div><div class=\"t m0 x3 h11 y5f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30049\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30050\"><span id=\"cflshid_30051\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30052\">\u00a0</span><span id=\"cflshid_30053\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30054\">\u00a0</span><span id=\"cflshid_30055\">Netto</span></div><div class=\"t m0 xc0 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30056\">Conto Economico</div><div class=\"t m0 x3d h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30057\">cambio Euro/Renminbi</div><div class=\"t m0 x21 h1a y5fb fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30058\">(Renminbi/000)</div><div class=\"t m0 x2b h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30059\">+ 5%</div><div class=\"t m0 x78 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30060\">(Euro/000)</div><div class=\"t m0 xbd h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30061\">- 5%</div><div class=\"t m0 xc1 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30062\">(Euro/000)</div><div class=\"t m0 x3 h2 y5fe ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30063\"><span id=\"cflshid_30064\">Saldi commerciali</span><span class=\"_ _240\" id=\"cflshid_30065\">\u00a0</span><span id=\"cflshid_30066\">56.623</span><span class=\"_ _12b\" id=\"cflshid_30067\">\u00a0</span><span id=\"cflshid_30068\">(18.105)</span><span class=\"_ _66\" id=\"cflshid_30069\">\u00a0</span><span id=\"cflshid_30070\">38.518</span><span class=\"_ _239\" id=\"cflshid_30071\">\u00a0</span><span id=\"cflshid_30072\">245,0</span><span class=\"_ _12d\" id=\"cflshid_30073\">\u00a0</span><span id=\"cflshid_30074\">(245,0)</span></div><div class=\"t m0 x3 h5 y5ff ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30075\"><span id=\"cflshid_30076\">T<span class=\"_ _2\" id=\"cflshid_30077\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1e8\" id=\"cflshid_30078\">\u00a0</span><span id=\"cflshid_30079\">56.623</span><span class=\"_ _12b\" id=\"cflshid_30080\">\u00a0</span><span id=\"cflshid_30081\">(18.105)</span><span class=\"_ _66\" id=\"cflshid_30082\">\u00a0</span><span id=\"cflshid_30083\">38.518</span><span class=\"_ _239\" id=\"cflshid_30084\">\u00a0</span><span id=\"cflshid_30085\">245,0</span><span class=\"_ _12d\" id=\"cflshid_30086\">\u00a0</span><span id=\"cflshid_30087\">(245,0)</span></div><div class=\"t m0 x3 h11 y600 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30088\">Esposizione derivante da transazioni future altamente </div><div class=\"t m0 x3 h11 y601 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30089\">probabili</div><div class=\"t m0 x8b h11 y602 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30090\">Nozionale</div><div class=\"t m0 x50 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30091\">V<span class=\"_ _0\" id=\"cflshid_30092\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 xc4 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30093\">Euro/Renminbi</div><div class=\"t m0 x2b h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30094\">+ 5%</div><div class=\"t m0 x78 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30095\">(Euro/000)</div><div class=\"t m0 xbd h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30096\">- 5%</div><div class=\"t m0 xc1 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30097\">(Euro/000)</div><div class=\"t m0 x3 h2 y605 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30098\"><span id=\"cflshid_30099\">V<span class=\"_ _1\" id=\"cflshid_30100\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30101\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_30102\">\u00a0</span><span id=\"cflshid_30103\">(212.000)</span><span class=\"_ _23a\" id=\"cflshid_30104\">\u00a0</span><span id=\"cflshid_30105\">1.350</span><span class=\"_ _12d\" id=\"cflshid_30106\">\u00a0</span><span id=\"cflshid_30107\">(1.350)</span></div><div class=\"t m0 x3 h11 y606 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30108\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y607 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30109\"><span id=\"cflshid_30110\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30111\">\u00a0</span><span id=\"cflshid_30112\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30113\">\u00a0</span><span id=\"cflshid_30114\">Netto</span></div><div class=\"t m0 xc0 h11 y1d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30115\">Conto Economico</div><div class=\"t m0 x44 h11 y608 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30116\">cambio Euro/Rublo</div><div class=\"t m0 x83 h1a y609 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30117\">(Rublo/000)</div><div class=\"t m0 x2b h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30118\">+ 5%</div><div class=\"t m0 x78 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30119\">(Euro/000)</div><div class=\"t m0 xbd h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30120\">- 5%</div><div class=\"t m0 xc1 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30121\">(Euro/000)</div><div class=\"t m0 x3 h2 y60c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30122\"><span id=\"cflshid_30123\">Saldi commerciali</span><span class=\"_ _218\" id=\"cflshid_30124\">\u00a0</span><span id=\"cflshid_30125\">-</span><span class=\"_ _12d\" id=\"cflshid_30126\">\u00a0</span><span id=\"cflshid_30127\">(4.604)</span><span class=\"_ _75\" id=\"cflshid_30128\">\u00a0</span><span id=\"cflshid_30129\">(4.604)</span><span class=\"_ _198\" id=\"cflshid_30130\">\u00a0</span><span id=\"cflshid_30131\">2,0</span><span class=\"_ _80\" id=\"cflshid_30132\">\u00a0</span><span id=\"cflshid_30133\">(2,0)</span></div><div class=\"t m0 x3 h5 y60d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30134\"><span id=\"cflshid_30135\">T<span class=\"_ _2\" id=\"cflshid_30136\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _13d\" id=\"cflshid_30137\">\u00a0</span><span id=\"cflshid_30138\">-</span><span class=\"_ _12d\" id=\"cflshid_30139\">\u00a0</span><span id=\"cflshid_30140\">(4.604)</span><span class=\"_ _75\" id=\"cflshid_30141\">\u00a0</span><span id=\"cflshid_30142\">(4.604)</span><span class=\"_ _198\" id=\"cflshid_30143\">\u00a0</span><span id=\"cflshid_30144\">2,0</span><span class=\"_ _80\" id=\"cflshid_30145\">\u00a0</span><span id=\"cflshid_30146\">(2,0)</span></div><div class=\"t m0 x3 h11 y610 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30147\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y625 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30148\"><span id=\"cflshid_30149\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30150\">\u00a0</span><span id=\"cflshid_30151\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30152\">\u00a0</span><span id=\"cflshid_30153\">Netto</span></div><div class=\"t m0 xc0 h11 y611 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30154\">Conto Economico</div><div class=\"t m0 x64 h11 y612 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30155\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30156\"></span>o Singapore</div><div class=\"t m0 x9e h1a y626 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30157\">(Dollar<span class=\"_ _3\" id=\"cflshid_30158\"></span>o Singapor<span class=\"_ _3\" id=\"cflshid_30159\"></span>e/000)</div><div class=\"t m0 x2b h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30160\">+ 5%</div><div class=\"t m0 x78 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30161\">(Euro/000)</div><div class=\"t m0 xbd h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30162\">- 5%</div><div class=\"t m0 xc1 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30163\">(Euro/000)</div><div class=\"t m0 x3 h2 y615 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30164\"><span id=\"cflshid_30165\">Saldi commerciali</span><span class=\"_ _241\" id=\"cflshid_30166\">\u00a0</span><span id=\"cflshid_30167\">7</span><span class=\"_ _1dc\" id=\"cflshid_30168\">\u00a0</span><span id=\"cflshid_30169\">-</span><span class=\"_ _19\" id=\"cflshid_30170\">\u00a0</span><span id=\"cflshid_30171\">7</span><span class=\"_ _12a\" id=\"cflshid_30172\">\u00a0</span><span id=\"cflshid_30173\">0,0</span><span class=\"_ _198\" id=\"cflshid_30174\">\u00a0</span><span id=\"cflshid_30175\">0,0</span></div><div class=\"t m0 x3 h5 y627 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30176\"><span id=\"cflshid_30177\">T<span class=\"_ _2\" id=\"cflshid_30178\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _242\" id=\"cflshid_30179\">\u00a0</span><span id=\"cflshid_30180\">7</span><span class=\"_ _1dc\" id=\"cflshid_30181\">\u00a0</span><span id=\"cflshid_30182\">-</span><span class=\"_ _19\" id=\"cflshid_30183\">\u00a0</span><span id=\"cflshid_30184\">7</span><span class=\"_ _12a\" id=\"cflshid_30185\">\u00a0</span><span id=\"cflshid_30186\">0,0</span><span class=\"_ _198\" id=\"cflshid_30187\">\u00a0</span><span id=\"cflshid_30188\">0,0</span></div><div class=\"t m0 x3 h11 y628 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30189\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y629 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30190\">altamente probabili</div><div class=\"t m0 x8b h11 y616 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30191\">Nozionale</div><div class=\"t m0 x50 h11 y10d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30192\">V<span class=\"_ _0\" id=\"cflshid_30193\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 xc5 h11 y618 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30194\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30195\"></span>o Singapore</div><div class=\"t m0 x2b h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30196\">+ 5%</div><div class=\"t m0 x78 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30197\">(Euro/000)</div><div class=\"t m0 xbd h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30198\">- 5%</div><div class=\"t m0 xc1 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30199\">(Euro/000)</div><div class=\"t m0 x3 h2 y61c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30200\"><span id=\"cflshid_30201\">V<span class=\"_ _1\" id=\"cflshid_30202\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30203\"></span>alore Nozionale)</span><span class=\"_ _1b3\" id=\"cflshid_30204\">\u00a0</span><span id=\"cflshid_30205\">(3.800)</span><span class=\"_ _243\" id=\"cflshid_30206\">\u00a0</span><span id=\"cflshid_30207\">130</span><span class=\"_ _6f\" id=\"cflshid_30208\">\u00a0</span><span id=\"cflshid_30209\">(130)</span></div><div class=\"t m0 x3 h11 y5f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30218\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30219\"><span id=\"cflshid_30220\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30221\">\u00a0</span><span id=\"cflshid_30222\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30223\">\u00a0</span><span id=\"cflshid_30224\">Netto</span></div><div class=\"t m0 xc0 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30225\">Conto Economico</div><div class=\"t m0 xc2 h11 y2a3 ff3 fs2 fc0 sc0 ls0 wsd9\" id=\"cflshid_30226\">cambio Euro/Dollaro T<span class=\"_ _2\" id=\"cflshid_30227\"></span>aiwan</div><div class=\"t m0 x1a h1a y5fb fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30228\">(Dollar<span class=\"_ _3\" id=\"cflshid_30229\"></span>o T<span class=\"_ _2\" id=\"cflshid_30230\"></span>aiwan/000)</div><div class=\"t m0 x2b h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30231\">+ 5%</div><div class=\"t m0 x78 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30232\">(Euro/000)</div><div class=\"t m0 xbd h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30233\">- 5%</div><div class=\"t m0 xc1 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30234\">(Euro/000)</div><div class=\"t m0 x3 h2 y5fe ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30235\"><span id=\"cflshid_30236\">Saldi commerciali</span><span class=\"_ _240\" id=\"cflshid_30237\">\u00a0</span><span id=\"cflshid_30238\">35.631</span><span class=\"_ _12d\" id=\"cflshid_30239\">\u00a0</span><span id=\"cflshid_30240\">(3.198)</span><span class=\"_ _76\" id=\"cflshid_30241\">\u00a0</span><span id=\"cflshid_30242\">32.433</span><span class=\"_ _6c\" id=\"cflshid_30243\">\u00a0</span><span id=\"cflshid_30244\">48,0</span><span class=\"_ _1e8\" id=\"cflshid_30245\">\u00a0</span><span id=\"cflshid_30246\">(48,0)</span></div><div class=\"t m0 x3 h5 y5ff ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30247\"><span id=\"cflshid_30248\">T<span class=\"_ _2\" id=\"cflshid_30249\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1e8\" id=\"cflshid_30250\">\u00a0</span><span id=\"cflshid_30251\">35.631</span><span class=\"_ _12d\" id=\"cflshid_30252\">\u00a0</span><span id=\"cflshid_30253\">(3.198)</span><span class=\"_ _66\" id=\"cflshid_30254\">\u00a0</span><span id=\"cflshid_30255\">32.433</span><span class=\"_ _6c\" id=\"cflshid_30256\">\u00a0</span><span id=\"cflshid_30257\">48,0</span><span class=\"_ _1e8\" id=\"cflshid_30258\">\u00a0</span><span id=\"cflshid_30259\">(48,0)</span></div><div class=\"t m0 x3 h11 y62a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30260\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y62b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30261\">altamente probabili</div><div class=\"t m0 x8b h11 y62c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30262\">Nozionale</div><div class=\"t m0 x50 h11 y62d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30263\">V<span class=\"_ _0\" id=\"cflshid_30264\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x65 h11 y62e ff3 fs2 fc0 sc0 ls0 wsd9\" id=\"cflshid_30265\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30266\"></span>o T<span class=\"_ _0\" id=\"cflshid_30267\"></span>aiwan</div><div class=\"t m0 x2b h2 y62f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30268\">+ 5%</div><div class=\"t m0 x78 h2 y630 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30269\">(Euro/000)</div><div class=\"t m0 xbd h2 y62f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30270\">- 5%</div><div class=\"t m0 xc1 h2 y630 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30271\">(Euro/000)</div><div class=\"t m0 x3 h2 y631 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30272\"><span id=\"cflshid_30273\">V<span class=\"_ _1\" id=\"cflshid_30274\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30275\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_30276\">\u00a0</span><span id=\"cflshid_30277\">(97.200)</span><span class=\"_ _23d\" id=\"cflshid_30278\">\u00a0</span><span id=\"cflshid_30279\">1.198</span><span class=\"_ _12d\" id=\"cflshid_30280\">\u00a0</span><span id=\"cflshid_30281\">(1.198)</span></div><div class=\"t m0 x3 h11 y632 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30282\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y633 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30283\"><span id=\"cflshid_30284\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30285\">\u00a0</span><span id=\"cflshid_30286\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30287\">\u00a0</span><span id=\"cflshid_30288\">Netto</span></div><div class=\"t m0 xc0 h11 y634 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30289\">Conto Economico</div><div class=\"t m0 x53 h11 y635 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30290\">cambio Euro/Dirham</div><div class=\"t m0 x1e h1a y636 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30291\">(Dirham/000)</div><div class=\"t m0 x2b h2 y637 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30292\">+ 5%</div><div class=\"t m0 x78 h2 y638 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30293\">(Euro/000)</div><div class=\"t m0 xbd h2 y637 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30294\">- 5%</div><div class=\"t m0 xc1 h2 y638 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30295\">(Euro/000)</div><div class=\"t m0 x3 h2 y639 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30296\"><span id=\"cflshid_30297\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_30298\">\u00a0</span><span id=\"cflshid_30299\">5.640</span><span class=\"_ _12d\" id=\"cflshid_30300\">\u00a0</span><span id=\"cflshid_30301\">(4.574)</span><span class=\"_ _72\" id=\"cflshid_30302\">\u00a0</span><span id=\"cflshid_30303\">1.066</span><span class=\"_ _6c\" id=\"cflshid_30304\">\u00a0</span><span id=\"cflshid_30305\">13,0</span><span class=\"_ _1e8\" id=\"cflshid_30306\">\u00a0</span><span id=\"cflshid_30307\">(13,0)</span></div><div class=\"t m0 x3 h5 y63a ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30308\"><span id=\"cflshid_30309\">T<span class=\"_ _2\" id=\"cflshid_30310\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30311\">\u00a0</span><span id=\"cflshid_30312\">5.640</span><span class=\"_ _12d\" id=\"cflshid_30313\">\u00a0</span><span id=\"cflshid_30314\">(4.574)</span><span class=\"_ _239\" id=\"cflshid_30315\">\u00a0</span><span id=\"cflshid_30316\">1.066</span><span class=\"_ _6c\" id=\"cflshid_30317\">\u00a0</span><span id=\"cflshid_30318\">13,0</span><span class=\"_ _1e8\" id=\"cflshid_30319\">\u00a0</span><span id=\"cflshid_30320\">(13,0)</span></div><div class=\"t m0 x3 h11 y63b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30321\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y63c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30322\">altamente probabili</div><div class=\"t m0 x8b h11 y63d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30323\">Nozionale</div><div class=\"t m0 x50 h11 y63e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30324\">V<span class=\"_ _0\" id=\"cflshid_30325\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x53 h11 y63f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30326\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30327\"></span>o Dirham</div><div class=\"t m0 x2b h2 y640 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30328\">+ 5%</div><div class=\"t m0 x78 h2 y641 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30329\">(Euro/000)</div><div class=\"t m0 xbd h2 y640 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30330\">- 5%</div><div class=\"t m0 xc1 h2 y641 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30331\">(Euro/000)</div><div class=\"t m0 x3 h2 y642 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30332\"><span id=\"cflshid_30333\">V<span class=\"_ _1\" id=\"cflshid_30334\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30335\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_30336\">\u00a0</span><span id=\"cflshid_30337\">(189.000)</span><span class=\"_ _23f\" id=\"cflshid_30338\">\u00a0</span><span id=\"cflshid_30339\">279</span><span class=\"_ _6f\" id=\"cflshid_30340\">\u00a0</span><span id=\"cflshid_30341\">(279)</span></div><div class=\"t m0 x3 h11 y643 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30342\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y644 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30343\"><span id=\"cflshid_30344\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30345\">\u00a0</span><span id=\"cflshid_30346\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30347\">\u00a0</span><span id=\"cflshid_30348\">Netto</span></div><div class=\"t m0 xc0 h11 y645 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30349\">Conto Economico</div><div class=\"t m0 xc2 h11 y646 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30350\">cambio Euro/Dinar<span class=\"_ _3\" id=\"cflshid_30351\"></span>o Kuwait</div><div class=\"t m0 x27 h1a y647 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30352\">(Dinar<span class=\"_ _3\" id=\"cflshid_30353\"></span>o Kuwait/000)</div><div class=\"t m0 x2b h2 y648 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30354\">+ 5%</div><div class=\"t m0 x78 h2 y649 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30355\">(Euro/000)</div><div class=\"t m0 xbd h2 y648 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30356\">- 5%</div><div class=\"t m0 xc1 h2 y649 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30357\">(Euro/000)</div><div class=\"t m0 x3 h2 y64a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30358\"><span id=\"cflshid_30359\">Saldi commerciali</span><span class=\"_ _104\" id=\"cflshid_30360\">\u00a0</span><span id=\"cflshid_30361\">4</span><span class=\"_ _244\" id=\"cflshid_30362\">\u00a0</span><span id=\"cflshid_30363\">(95)</span><span class=\"_ _13b\" id=\"cflshid_30364\">\u00a0</span><span id=\"cflshid_30365\">(91)</span><span class=\"_ _11e\" id=\"cflshid_30366\">\u00a0</span><span id=\"cflshid_30367\">(13,0)</span><span class=\"_ _6c\" id=\"cflshid_30368\">\u00a0</span><span id=\"cflshid_30369\">13,0</span></div><div class=\"t m0 x3 h5 y64b ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30370\">T<span class=\"_ _2\" id=\"cflshid_30371\"></span>otale esposizione lorda poste patrimoniali</div><div class=\"t m0 x60 h5 y64c ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30372\"><span id=\"cflshid_30373\">4</span><span class=\"_ _244\" id=\"cflshid_30374\">\u00a0</span><span id=\"cflshid_30375\">(95)</span><span class=\"_ _13b\" id=\"cflshid_30376\">\u00a0</span><span id=\"cflshid_30377\">(91)</span><span class=\"_ _11e\" id=\"cflshid_30378\">\u00a0</span><span id=\"cflshid_30379\">(13,0)</span><span class=\"_ _6c\" id=\"cflshid_30380\">\u00a0</span><span id=\"cflshid_30381\">13,0</span></div><div class=\"t m0 x37 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30390\"><span id=\"cflshid_30391\">ESPOSIZIONE IN V<span class=\"_ _1\" id=\"cflshid_30392\"></span>ALUT<span class=\"_ _3\" id=\"cflshid_30393\"></span>A<span class=\"_ _0\" id=\"cflshid_30394\"></span> ESTERA 2022</span><span class=\"_ _12a\" id=\"cflshid_30395\">\u00a0</span><span id=\"cflshid_30396\">SENSITIVIT</span><span class=\"ls17 wsd9\" id=\"cflshid_30397\">\u00c0 </span><span id=\"cflshid_30398\">2022</span></div><div class=\"t m0 x3 h11 y64d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30399\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5cd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30400\"><span id=\"cflshid_30401\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30402\">\u00a0</span><span id=\"cflshid_30403\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30404\">\u00a0</span><span id=\"cflshid_30405\">Netto</span></div><div class=\"t m0 xc0 h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30406\">Conto Economico</div><div class=\"t m0 x64 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30407\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30408\"></span>o americano</div><div class=\"t m0 x33 h1a y5ce fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30409\">(Dollar<span class=\"_ _3\" id=\"cflshid_30410\"></span>o americano/000)</div><div class=\"t m0 x2b h2 y5cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30411\">+ 5%</div><div class=\"t m0 x78 h2 y5d0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30412\">(Euro/000)</div><div class=\"t m0 xbd h2 y5cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30413\">- 5%</div><div class=\"t m0 xc1 h2 y5d0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30414\">(Euro/000)</div><div class=\"t m0 x3 h2 y5d1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30415\"><span id=\"cflshid_30416\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_30417\">\u00a0</span><span id=\"cflshid_30418\">9.153</span><span class=\"_ _12d\" id=\"cflshid_30419\">\u00a0</span><span id=\"cflshid_30420\">(5.822)</span><span class=\"_ _72\" id=\"cflshid_30421\">\u00a0</span><span id=\"cflshid_30422\">3.331</span><span class=\"_ _239\" id=\"cflshid_30423\">\u00a0</span><span id=\"cflshid_30424\">156,0</span><span class=\"_ _12d\" id=\"cflshid_30425\">\u00a0</span><span id=\"cflshid_30426\">(156,0)</span></div><div class=\"t m0 x3 h5 y5d2 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30427\"><span id=\"cflshid_30428\">T<span class=\"_ _2\" id=\"cflshid_30429\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30430\">\u00a0</span><span id=\"cflshid_30431\">9.153</span><span class=\"_ _12d\" id=\"cflshid_30432\">\u00a0</span><span id=\"cflshid_30433\">(5.822)</span><span class=\"_ _239\" id=\"cflshid_30434\">\u00a0</span><span id=\"cflshid_30435\">3.331</span><span class=\"_ _239\" id=\"cflshid_30436\">\u00a0</span><span id=\"cflshid_30437\">156,0</span><span class=\"_ _12d\" id=\"cflshid_30438\">\u00a0</span><span id=\"cflshid_30439\">(156,0)</span></div><div class=\"t m0 x3 h11 y5d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30440\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y5d4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30441\">altamente probabili</div><div class=\"t m0 x8b h11 y5d5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30442\">Nozionale</div><div class=\"t m0 x50 h11 y193 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30443\">V<span class=\"_ _0\" id=\"cflshid_30444\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 xc5 h11 y5d6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30445\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30446\"></span>o americano</div><div class=\"t m0 x2b h2 y5d7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30447\">+ 5%</div><div class=\"t m0 x78 h2 y5d8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30448\">(Euro/000)</div><div class=\"t m0 xbd h2 y5d7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30449\">- 5%</div><div class=\"t m0 xc1 h2 y5d8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30450\">(Euro/000)</div><div class=\"t m0 x3 h2 y5d9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30451\"><span id=\"cflshid_30452\">V<span class=\"_ _1\" id=\"cflshid_30453\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30454\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_30455\">\u00a0</span><span id=\"cflshid_30456\">(179.800)</span><span class=\"_ _23a\" id=\"cflshid_30457\">\u00a0</span><span id=\"cflshid_30458\">7.937</span><span class=\"_ _12d\" id=\"cflshid_30459\">\u00a0</span><span id=\"cflshid_30460\">(7.937)</span></div><div class=\"t m0 x3 h11 y5da ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30461\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5db ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30462\"><span id=\"cflshid_30463\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30464\">\u00a0</span><span id=\"cflshid_30465\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30466\">\u00a0</span><span id=\"cflshid_30467\">Netto</span></div><div class=\"t m0 xc0 h11 y184 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30468\">Conto Economico</div><div class=\"t m0 x2c h11 y5dc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30469\">cambio Euro/Franco svizzer<span class=\"_ _3\" id=\"cflshid_30470\"></span>o</div><div class=\"t m0 x1a h1a y5dd fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30471\">(Franco svizzer<span class=\"_ _3\" id=\"cflshid_30472\"></span>o/000)</div><div class=\"t m0 x2b h2 y5de ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30473\">+ 5%</div><div class=\"t m0 x78 h2 y5df ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30474\">(Euro/000)</div><div class=\"t m0 xbd h2 y5de ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30475\">- 5%</div><div class=\"t m0 xc1 h2 y5df ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30476\">(Euro/000)</div><div class=\"t m0 x3 h2 y5e0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30477\"><span id=\"cflshid_30478\">Saldi commerciali</span><span class=\"_ _164\" id=\"cflshid_30479\">\u00a0</span><span id=\"cflshid_30480\">73</span><span class=\"_ _f5\" id=\"cflshid_30481\">\u00a0</span><span id=\"cflshid_30482\">(261)</span><span class=\"_ _6f\" id=\"cflshid_30483\">\u00a0</span><span id=\"cflshid_30484\">(188)</span><span class=\"_ _1e8\" id=\"cflshid_30485\">\u00a0</span><span id=\"cflshid_30486\">(10,0)</span><span class=\"_ _190\" id=\"cflshid_30487\">\u00a0</span><span id=\"cflshid_30488\">10,0</span></div><div class=\"t m0 x3 h5 y5e1 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30489\"><span id=\"cflshid_30490\">T<span class=\"_ _2\" id=\"cflshid_30491\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1a9\" id=\"cflshid_30492\">\u00a0</span><span id=\"cflshid_30493\">73</span><span class=\"_ _6f\" id=\"cflshid_30494\">\u00a0</span><span id=\"cflshid_30495\">(261)</span><span class=\"_ _f5\" id=\"cflshid_30496\">\u00a0</span><span id=\"cflshid_30497\">(188)</span><span class=\"_ _1e8\" id=\"cflshid_30498\">\u00a0</span><span id=\"cflshid_30499\">(10,0)</span><span class=\"_ _6c\" id=\"cflshid_30500\">\u00a0</span><span id=\"cflshid_30501\">10,0</span></div><div class=\"t m0 x3 h11 y5e2 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30502\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y5e3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30503\">altamente probabili</div><div class=\"t m0 x8b h11 y5e4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30504\">Nozionale</div><div class=\"t m0 xc2 h11 y10a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30505\">V<span class=\"_ _0\" id=\"cflshid_30506\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 x2c h11 y5e5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30507\">cambio Euro/Franco svizzer<span class=\"_ _3\" id=\"cflshid_30508\"></span>o</div><div class=\"t m0 x2b h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30509\">+ 5%</div><div class=\"t m0 x78 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30510\">(Euro/000)</div><div class=\"t m0 xbd h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30511\">- 5%</div><div class=\"t m0 xc1 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30512\">(Euro/000)</div><div class=\"t m0 x3 h2 y5e8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30513\"><span id=\"cflshid_30514\">V<span class=\"_ _1\" id=\"cflshid_30515\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30516\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_30517\">\u00a0</span><span id=\"cflshid_30518\">(10.200)</span><span class=\"_ _23c\" id=\"cflshid_30519\">\u00a0</span><span id=\"cflshid_30520\">494</span><span class=\"_ _6f\" id=\"cflshid_30521\">\u00a0</span><span id=\"cflshid_30522\">(494)</span></div><div class=\"t m0 x3 h11 y5e9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30523\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5ea ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30524\"><span id=\"cflshid_30525\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30526\">\u00a0</span><span id=\"cflshid_30527\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30528\">\u00a0</span><span id=\"cflshid_30529\">Netto</span></div><div class=\"t m0 xc0 h11 y56b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30530\">Conto Economico</div><div class=\"t m0 xc2 h11 y5eb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30531\">cambio Euro/Sterlina inglese</div><div class=\"t m0 x1a h1a y5ec fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30532\">(Sterlina inglese/000)</div><div class=\"t m0 x2b h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30533\">+ 5%</div><div class=\"t m0 x78 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30534\">(Euro/000)</div><div class=\"t m0 xbd h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30535\">- 5%</div><div class=\"t m0 xc1 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30536\">(Euro/000)</div><div class=\"t m0 x3 h2 y5ef ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30537\"><span id=\"cflshid_30538\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_30539\">\u00a0</span><span id=\"cflshid_30540\">1.652</span><span class=\"_ _6f\" id=\"cflshid_30541\">\u00a0</span><span id=\"cflshid_30542\">(267)</span><span class=\"_ _105\" id=\"cflshid_30543\">\u00a0</span><span id=\"cflshid_30544\">1.385</span><span class=\"_ _6c\" id=\"cflshid_30545\">\u00a0</span><span id=\"cflshid_30546\">78,0</span><span class=\"_ _1e8\" id=\"cflshid_30547\">\u00a0</span><span id=\"cflshid_30548\">(78,0)</span></div><div class=\"t m0 x3 h5 y5f0 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30549\"><span id=\"cflshid_30550\">T<span class=\"_ _2\" id=\"cflshid_30551\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30552\">\u00a0</span><span id=\"cflshid_30553\">1.652</span><span class=\"_ _f5\" id=\"cflshid_30554\">\u00a0</span><span id=\"cflshid_30555\">(267)</span><span class=\"_ _239\" id=\"cflshid_30556\">\u00a0</span><span id=\"cflshid_30557\">1.385</span><span class=\"_ _190\" id=\"cflshid_30558\">\u00a0</span><span id=\"cflshid_30559\">78,0</span><span class=\"_ _1ba\" id=\"cflshid_30560\">\u00a0</span><span id=\"cflshid_30561\">(78,0)</span></div><div class=\"t m0 x3 h11 y64e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30562\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y64f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30563\">altamente probabili</div><div class=\"t m0 x8b h11 y650 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30564\">Nozionale</div><div class=\"t m0 xc2 h11 y651 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30565\">V<span class=\"_ _0\" id=\"cflshid_30566\"></span>ariazioni Patrimonio Netto</div><div class=\"t m0 x2c h11 y652 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30567\"> cambio Euro/Sterlina inglese</div><div class=\"t m0 x2b h2 y653 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30568\">+ 5%</div><div class=\"t m0 x78 h2 y654 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30569\">(Euro/000)</div><div class=\"t m0 xbd h2 y653 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30570\">- 5%</div><div class=\"t m0 xc1 h2 y654 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30571\">(Euro/000)</div><div class=\"t m0 x3 h2 y655 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30572\"><span id=\"cflshid_30573\">V<span class=\"_ _1\" id=\"cflshid_30574\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30575\"></span>alore Nozionale)</span><span class=\"_ _1b3\" id=\"cflshid_30576\">\u00a0</span><span id=\"cflshid_30577\">(8.000)</span><span class=\"_ _243\" id=\"cflshid_30578\">\u00a0</span><span id=\"cflshid_30579\">476</span><span class=\"_ _6f\" id=\"cflshid_30580\">\u00a0</span><span id=\"cflshid_30581\">(476)</span></div><div class=\"t m0 x3 h11 y5f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30590\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30591\"><span id=\"cflshid_30592\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30593\">\u00a0</span><span id=\"cflshid_30594\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30595\">\u00a0</span><span id=\"cflshid_30596\">Netto</span></div><div class=\"t m0 xc0 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30597\">Conto Economico</div><div class=\"t m0 xc2 h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30598\">cambio Euro/Y<span class=\"_ _2\" id=\"cflshid_30599\"></span>en giapponese</div><div class=\"t m0 x1a h1a y5fb fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30600\">(Y<span class=\"_ _2\" id=\"cflshid_30601\"></span>en giapponese/000)</div><div class=\"t m0 x2b h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30602\">+ 5%</div><div class=\"t m0 x78 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30603\">(Euro/000)</div><div class=\"t m0 xbd h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30604\">- 5%</div><div class=\"t m0 xc1 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30605\">(Euro/000)</div><div class=\"t m0 x3 h2 y5fe ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30606\"><span id=\"cflshid_30607\">Saldi commerciali</span><span class=\"_ _104\" id=\"cflshid_30608\">\u00a0</span><span id=\"cflshid_30609\">646.528</span><span class=\"_ _8d\" id=\"cflshid_30610\">\u00a0</span><span id=\"cflshid_30611\">(295.947)</span><span class=\"_ _4e\" id=\"cflshid_30612\">\u00a0</span><span id=\"cflshid_30613\">350.581</span><span class=\"_ _105\" id=\"cflshid_30614\">\u00a0</span><span id=\"cflshid_30615\">125,0</span><span class=\"_ _12d\" id=\"cflshid_30616\">\u00a0</span><span id=\"cflshid_30617\">(125,0)</span></div><div class=\"t m0 x3 h5 y5ff ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30618\"><span id=\"cflshid_30619\">T<span class=\"_ _2\" id=\"cflshid_30620\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _12d\" id=\"cflshid_30621\">\u00a0</span><span id=\"cflshid_30622\">646.528</span><span class=\"_ _8d\" id=\"cflshid_30623\">\u00a0</span><span id=\"cflshid_30624\">(295.947)</span><span class=\"_ _4e\" id=\"cflshid_30625\">\u00a0</span><span id=\"cflshid_30626\">350.581</span><span class=\"_ _105\" id=\"cflshid_30627\">\u00a0</span><span id=\"cflshid_30628\">125,0</span><span class=\"_ _12d\" id=\"cflshid_30629\">\u00a0</span><span id=\"cflshid_30630\">(125,0)</span></div><div class=\"t m0 x3 h11 y600 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30631\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y601 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30632\">altamente probabili</div><div class=\"t m0 x8b h11 y602 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30633\">Nozionale</div><div class=\"t m0 xc2 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30634\">V<span class=\"_ _0\" id=\"cflshid_30635\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 xc2 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30636\">cambio Euro/Y<span class=\"_ _2\" id=\"cflshid_30637\"></span>en giapponese</div><div class=\"t m0 x2b h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30638\">+ 5%</div><div class=\"t m0 x78 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30639\">(Euro/000)</div><div class=\"t m0 xbd h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30640\">- 5%</div><div class=\"t m0 xc1 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30641\">(Euro/000)</div><div class=\"t m0 x3 h2 y605 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30642\"><span id=\"cflshid_30643\">V<span class=\"_ _1\" id=\"cflshid_30644\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30645\"></span>alore Nozionale)</span><span class=\"_ _10f\" id=\"cflshid_30646\">\u00a0</span><span id=\"cflshid_30647\">(1.005.000)</span><span class=\"_ _1b3\" id=\"cflshid_30648\">\u00a0</span><span id=\"cflshid_30649\">385</span><span class=\"_ _6f\" id=\"cflshid_30650\">\u00a0</span><span id=\"cflshid_30651\">(385)</span></div><div class=\"t m0 x3 h11 y606 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30652\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y607 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30653\"><span id=\"cflshid_30654\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30655\">\u00a0</span><span id=\"cflshid_30656\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30657\">\u00a0</span><span id=\"cflshid_30658\">Netto</span></div><div class=\"t m0 xc0 h11 y1d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30659\">Conto Economico</div><div class=\"t m0 x4f h11 y608 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30660\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30661\"></span>o Hong Kong</div><div class=\"t m0 xba h1a y609 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30662\">(Dollar<span class=\"_ _3\" id=\"cflshid_30663\"></span>o Hong Kong/000)</div><div class=\"t m0 x2b h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30664\">+ 5%</div><div class=\"t m0 x78 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30665\">(Euro/000)</div><div class=\"t m0 xbd h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30666\">- 5%</div><div class=\"t m0 xc1 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30667\">(Euro/000)</div><div class=\"t m0 x3 h2 y60c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30668\"><span id=\"cflshid_30669\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_30670\">\u00a0</span><span id=\"cflshid_30671\">2.351</span><span class=\"_ _12d\" id=\"cflshid_30672\">\u00a0</span><span id=\"cflshid_30673\">(7.883)</span><span class=\"_ _75\" id=\"cflshid_30674\">\u00a0</span><span id=\"cflshid_30675\">(5.532)</span><span class=\"_ _1e8\" id=\"cflshid_30676\">\u00a0</span><span id=\"cflshid_30677\">(33,0)</span><span class=\"_ _6c\" id=\"cflshid_30678\">\u00a0</span><span id=\"cflshid_30679\">33,0</span></div><div class=\"t m0 x3 h5 y60d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30680\"><span id=\"cflshid_30681\">T<span class=\"_ _2\" id=\"cflshid_30682\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30683\">\u00a0</span><span id=\"cflshid_30684\">2.351</span><span class=\"_ _12d\" id=\"cflshid_30685\">\u00a0</span><span id=\"cflshid_30686\">(7.883)</span><span class=\"_ _75\" id=\"cflshid_30687\">\u00a0</span><span id=\"cflshid_30688\">(5.532)</span><span class=\"_ _1e8\" id=\"cflshid_30689\">\u00a0</span><span id=\"cflshid_30690\">(33,0)</span><span class=\"_ _190\" id=\"cflshid_30691\">\u00a0</span><span id=\"cflshid_30692\">33,0</span></div><div class=\"t m0 x3 h11 y60e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30693\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y60f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30694\">altamente probabili</div><div class=\"t m0 x8b h11 y610 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30695\">Nozionale</div><div class=\"t m0 xc2 h11 y611 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30696\">V<span class=\"_ _0\" id=\"cflshid_30697\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 x4f h11 y612 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30698\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30699\"></span>o Hong Kong</div><div class=\"t m0 x2b h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30700\">+ 5%</div><div class=\"t m0 x78 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30701\">(Euro/000)</div><div class=\"t m0 xbd h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30702\">- 5%</div><div class=\"t m0 xc1 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30703\">(Euro/000)</div><div class=\"t m0 x3 h2 y615 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30704\"><span id=\"cflshid_30705\">V<span class=\"_ _1\" id=\"cflshid_30706\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30707\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_30708\">\u00a0</span><span id=\"cflshid_30709\">(49.600)</span><span class=\"_ _23c\" id=\"cflshid_30710\">\u00a0</span><span id=\"cflshid_30711\">281</span><span class=\"_ _6f\" id=\"cflshid_30712\">\u00a0</span><span id=\"cflshid_30713\">(281)</span></div><div class=\"t m0 x3 h11 y616 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30714\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y617 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30715\"><span id=\"cflshid_30716\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30717\">\u00a0</span><span id=\"cflshid_30718\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30719\">\u00a0</span><span id=\"cflshid_30720\">Netto</span></div><div class=\"t m0 xc0 h11 y10d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30721\">Conto Economico</div><div class=\"t m0 xb0 h11 y618 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30722\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30723\"></span>o canadese</div><div class=\"t m0 x9e h1a y619 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30724\">(Dollar<span class=\"_ _3\" id=\"cflshid_30725\"></span>o Canadese/000)</div><div class=\"t m0 x2b h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30726\">+ 5%</div><div class=\"t m0 x78 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30727\">(Euro/000)</div><div class=\"t m0 xbd h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30728\">- 5%</div><div class=\"t m0 xc1 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30729\">(Euro/000)</div><div class=\"t m0 x3 h2 y61c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30730\"><span id=\"cflshid_30731\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_30732\">\u00a0</span><span id=\"cflshid_30733\">6.530</span><span class=\"_ _6f\" id=\"cflshid_30734\">\u00a0</span><span id=\"cflshid_30735\">(845)</span><span class=\"_ _105\" id=\"cflshid_30736\">\u00a0</span><span id=\"cflshid_30737\">5.685</span><span class=\"_ _239\" id=\"cflshid_30738\">\u00a0</span><span id=\"cflshid_30739\">197,0</span><span class=\"_ _12d\" id=\"cflshid_30740\">\u00a0</span><span id=\"cflshid_30741\">(197,0)</span></div><div class=\"t m0 x3 h5 y61d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30742\"><span id=\"cflshid_30743\">T<span class=\"_ _2\" id=\"cflshid_30744\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30745\">\u00a0</span><span id=\"cflshid_30746\">6.530</span><span class=\"_ _f5\" id=\"cflshid_30747\">\u00a0</span><span id=\"cflshid_30748\">(845)</span><span class=\"_ _239\" id=\"cflshid_30749\">\u00a0</span><span id=\"cflshid_30750\">5.685</span><span class=\"_ _239\" id=\"cflshid_30751\">\u00a0</span><span id=\"cflshid_30752\">197,0</span><span class=\"_ _12d\" id=\"cflshid_30753\">\u00a0</span><span id=\"cflshid_30754\">(197,0)</span></div><div class=\"t m0 x3 h11 y61e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30755\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y61f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30756\">altamente probabili</div><div class=\"t m0 x8b h11 y620 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30757\">Nozionale</div><div class=\"t m0 xc2 h11 y4c7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30758\">V<span class=\"_ _0\" id=\"cflshid_30759\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 x64 h11 y621 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30760\">cambio Euro/ Dollar<span class=\"_ _3\" id=\"cflshid_30761\"></span>o canadese</div><div class=\"t m0 x2b h2 y622 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30762\">+ 5%</div><div class=\"t m0 x78 h2 y623 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30763\">(Euro/000)</div><div class=\"t m0 xbd h2 y622 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30764\">- 5%</div><div class=\"t m0 xc1 h2 y623 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30765\">(Euro/000)</div><div class=\"t m0 x3 h2 y624 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30766\"><span id=\"cflshid_30767\">V<span class=\"_ _1\" id=\"cflshid_30768\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30769\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_30770\">\u00a0</span><span id=\"cflshid_30771\">(23.000)</span><span class=\"_ _23c\" id=\"cflshid_30772\">\u00a0</span><span id=\"cflshid_30773\">799</span><span class=\"_ _6f\" id=\"cflshid_30774\">\u00a0</span><span id=\"cflshid_30775\">(799)</span></div><div class=\"t m0 x3 h11 y656 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30784\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y657 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30785\"><span id=\"cflshid_30786\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30787\">\u00a0</span><span id=\"cflshid_30788\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30789\">\u00a0</span><span id=\"cflshid_30790\">Netto</span></div><div class=\"t m0 xc0 h11 y658 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30791\">Conto Economico</div><div class=\"t m0 xc5 h11 y659 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30792\">cambio Euro/Renminbi</div><div class=\"t m0 x21 h1a y65a fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30793\">(Renminbi/000)</div><div class=\"t m0 x2b h2 y65b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30794\">+ 5%</div><div class=\"t m0 x78 h2 y65c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30795\">(Euro/000)</div><div class=\"t m0 xbd h2 y65b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30796\">- 5%</div><div class=\"t m0 xc1 h2 y65c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30797\">(Euro/000)</div><div class=\"t m0 x3 h2 y65d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30798\"><span id=\"cflshid_30799\">Saldi commerciali</span><span class=\"_ _240\" id=\"cflshid_30800\">\u00a0</span><span id=\"cflshid_30801\">34.339</span><span class=\"_ _12b\" id=\"cflshid_30802\">\u00a0</span><span id=\"cflshid_30803\">(23.662)</span><span class=\"_ _66\" id=\"cflshid_30804\">\u00a0</span><span id=\"cflshid_30805\">10.677</span><span class=\"_ _6c\" id=\"cflshid_30806\">\u00a0</span><span id=\"cflshid_30807\">73,0</span><span class=\"_ _1e8\" id=\"cflshid_30808\">\u00a0</span><span id=\"cflshid_30809\">(73,0)</span></div><div class=\"t m0 x3 h5 y65e ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30810\"><span id=\"cflshid_30811\">T<span class=\"_ _2\" id=\"cflshid_30812\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1e8\" id=\"cflshid_30813\">\u00a0</span><span id=\"cflshid_30814\">34.339</span><span class=\"_ _12b\" id=\"cflshid_30815\">\u00a0</span><span id=\"cflshid_30816\">(23.662)</span><span class=\"_ _66\" id=\"cflshid_30817\">\u00a0</span><span id=\"cflshid_30818\">10.677</span><span class=\"_ _190\" id=\"cflshid_30819\">\u00a0</span><span id=\"cflshid_30820\">73,0</span><span class=\"_ _1ba\" id=\"cflshid_30821\">\u00a0</span><span id=\"cflshid_30822\">(73,0)</span></div><div class=\"t m0 x3 h11 y600 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30823\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y601 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30824\">altamente probabili</div><div class=\"t m0 x8b h11 y602 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30825\">Nozionale</div><div class=\"t m0 xc2 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30826\">V<span class=\"_ _0\" id=\"cflshid_30827\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 xc5 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30828\">cambio Euro/ Renminbi</div><div class=\"t m0 x2b h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30829\">+ 5%</div><div class=\"t m0 x78 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30830\">(Euro/000)</div><div class=\"t m0 xbd h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30831\">- 5%</div><div class=\"t m0 xc1 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30832\">(Euro/000)</div><div class=\"t m0 x3 h2 y605 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30833\"><span id=\"cflshid_30834\">V<span class=\"_ _1\" id=\"cflshid_30835\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30836\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_30837\">\u00a0</span><span id=\"cflshid_30838\">(161.500)</span><span class=\"_ _23a\" id=\"cflshid_30839\">\u00a0</span><span id=\"cflshid_30840\">1.122</span><span class=\"_ _12d\" id=\"cflshid_30841\">\u00a0</span><span id=\"cflshid_30842\">(1.122)</span></div><div class=\"t m0 x3 h11 y606 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30843\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y607 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30844\"><span id=\"cflshid_30845\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30846\">\u00a0</span><span id=\"cflshid_30847\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30848\">\u00a0</span><span id=\"cflshid_30849\">Netto</span></div><div class=\"t m0 xc0 h11 y1d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30850\">Conto Economico</div><div class=\"t m0 x44 h11 y608 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30851\">cambio Euro/Rublo  </div><div class=\"t m0 x83 h1a y609 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30852\">(Rublo/000)</div><div class=\"t m0 x2b h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30853\">+ 5%</div><div class=\"t m0 x78 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30854\">(Euro/000)</div><div class=\"t m0 xbd h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30855\">- 5%</div><div class=\"t m0 xc1 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30856\">(Euro/000)</div><div class=\"t m0 x3 h2 y60c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30857\"><span id=\"cflshid_30858\">Saldi commerciali</span><span class=\"_ _218\" id=\"cflshid_30859\">\u00a0</span><span id=\"cflshid_30860\">-</span><span class=\"_ _12d\" id=\"cflshid_30861\">\u00a0</span><span id=\"cflshid_30862\">(5.583)</span><span class=\"_ _75\" id=\"cflshid_30863\">\u00a0</span><span id=\"cflshid_30864\">(5.583)</span><span class=\"_ _80\" id=\"cflshid_30865\">\u00a0</span><span id=\"cflshid_30866\">(4,0)</span><span class=\"_ _198\" id=\"cflshid_30867\">\u00a0</span><span id=\"cflshid_30868\">4,0</span></div><div class=\"t m0 x3 h5 y60d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30869\"><span id=\"cflshid_30870\">T<span class=\"_ _2\" id=\"cflshid_30871\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _13d\" id=\"cflshid_30872\">\u00a0</span><span id=\"cflshid_30873\">-</span><span class=\"_ _12d\" id=\"cflshid_30874\">\u00a0</span><span id=\"cflshid_30875\">(5.583)</span><span class=\"_ _75\" id=\"cflshid_30876\">\u00a0</span><span id=\"cflshid_30877\">(5.583)</span><span class=\"_ _80\" id=\"cflshid_30878\">\u00a0</span><span id=\"cflshid_30879\">(4,0)</span><span class=\"_ _198\" id=\"cflshid_30880\">\u00a0</span><span id=\"cflshid_30881\">4,0</span></div><div class=\"t m0 x3 h11 y5e4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30882\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y65f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30883\"><span id=\"cflshid_30884\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30885\">\u00a0</span><span id=\"cflshid_30886\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30887\">\u00a0</span><span id=\"cflshid_30888\">Netto</span></div><div class=\"t m0 xc0 h11 y10a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30889\">Conto Economico</div><div class=\"t m0 x64 h11 y5e5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30890\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30891\"></span>o Singapore</div><div class=\"t m0 x33 h1a y660 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30892\">(Dollar<span class=\"_ _3\" id=\"cflshid_30893\"></span>o Singapor<span class=\"_ _3\" id=\"cflshid_30894\"></span>e /000)</div><div class=\"t m0 x2b h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30895\">+ 5%</div><div class=\"t m0 x78 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30896\">(Euro/000)</div><div class=\"t m0 xbd h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30897\">- 5%</div><div class=\"t m0 xc1 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30898\">(Euro/000)</div><div class=\"t m0 x3 h2 y5e8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30899\"><span id=\"cflshid_30900\">Saldi commerciali</span><span class=\"_ _241\" id=\"cflshid_30901\">\u00a0</span><span id=\"cflshid_30902\">2</span><span class=\"_ _13b\" id=\"cflshid_30903\">\u00a0</span><span id=\"cflshid_30904\">(65)</span><span class=\"_ _f8\" id=\"cflshid_30905\">\u00a0</span><span id=\"cflshid_30906\">(63)</span><span class=\"_ _80\" id=\"cflshid_30907\">\u00a0</span><span id=\"cflshid_30908\">(2,0)</span><span class=\"_ _198\" id=\"cflshid_30909\">\u00a0</span><span id=\"cflshid_30910\">2,0</span></div><div class=\"t m0 x3 h5 y661 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30911\"><span id=\"cflshid_30912\">T<span class=\"_ _2\" id=\"cflshid_30913\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _242\" id=\"cflshid_30914\">\u00a0</span><span id=\"cflshid_30915\">2</span><span class=\"_ _13b\" id=\"cflshid_30916\">\u00a0</span><span id=\"cflshid_30917\">(65)</span><span class=\"_ _f8\" id=\"cflshid_30918\">\u00a0</span><span id=\"cflshid_30919\">(63)</span><span class=\"_ _80\" id=\"cflshid_30920\">\u00a0</span><span id=\"cflshid_30921\">(2,0)</span><span class=\"_ _198\" id=\"cflshid_30922\">\u00a0</span><span id=\"cflshid_30923\">2,0</span></div><div class=\"t m0 x3 h11 y662 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30924\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y663 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30925\">altamente probabili</div><div class=\"t m0 x8b h11 y5e9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30926\">Nozionale</div><div class=\"t m0 xc2 h11 y56b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30927\">V<span class=\"_ _0\" id=\"cflshid_30928\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 x64 h11 y5eb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30929\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30930\"></span>o Singapore</div><div class=\"t m0 x2b h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30931\">+ 5%</div><div class=\"t m0 x78 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30932\">(Euro/000)</div><div class=\"t m0 xbd h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30933\">- 5%</div><div class=\"t m0 xc1 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30934\">(Euro/000)</div><div class=\"t m0 x3 h2 y5ef ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30935\"><span id=\"cflshid_30936\">V<span class=\"_ _1\" id=\"cflshid_30937\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30938\"></span>alore Nozionale)</span><span class=\"_ _1b3\" id=\"cflshid_30939\">\u00a0</span><span id=\"cflshid_30940\">(1.400)</span><span class=\"_ _85\" id=\"cflshid_30941\">\u00a0</span><span id=\"cflshid_30942\">46</span><span class=\"_ _13b\" id=\"cflshid_30943\">\u00a0</span><span id=\"cflshid_30944\">(46)</span></div><div class=\"t m0 x3 h11 y664 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30945\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y665 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30946\"><span id=\"cflshid_30947\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30948\">\u00a0</span><span id=\"cflshid_30949\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30950\">\u00a0</span><span id=\"cflshid_30951\">Netto</span></div><div class=\"t m0 xc0 h11 y666 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30952\">Conto Economico</div><div class=\"t m0 xc2 h11 y667 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30953\">cambio Euro/Cor<span class=\"_ _3\" id=\"cflshid_30954\"></span>ona Danese</div><div class=\"t m0 x94 h1a y668 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30955\">(Cor<span class=\"_ _3\" id=\"cflshid_30956\"></span>ona Danese /000)</div><div class=\"t m0 x2b h2 y669 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30957\">+ 5%</div><div class=\"t m0 x78 h2 y66a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30958\">(Euro/000)</div><div class=\"t m0 xbd h2 y669 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30959\">- 5%</div><div class=\"t m0 xc1 h2 y66a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30960\">(Euro/000)</div><div class=\"t m0 x3 h2 y66b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30961\"><span id=\"cflshid_30962\">Saldi commerciali</span><span class=\"_ _218\" id=\"cflshid_30963\">\u00a0</span><span id=\"cflshid_30964\">-</span><span class=\"_ _f8\" id=\"cflshid_30965\">\u00a0</span><span id=\"cflshid_30966\">(57)</span><span class=\"_ _f8\" id=\"cflshid_30967\">\u00a0</span><span id=\"cflshid_30968\">(57)</span><span class=\"_ _80\" id=\"cflshid_30969\">\u00a0</span><span id=\"cflshid_30970\">(0,4)</span><span class=\"_ _198\" id=\"cflshid_30971\">\u00a0</span><span id=\"cflshid_30972\">0,4</span></div><span id=\"cflshid_30974\">T<span class=\"_ _2\" id=\"cflshid_30975\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _13d\" id=\"cflshid_30976\">\u00a0</span><span id=\"cflshid_30977\">-</span><span class=\"_ _13b\" id=\"cflshid_30978\">\u00a0</span><span id=\"cflshid_30979\">(57)</span><span class=\"_ _f8\" id=\"cflshid_30980\">\u00a0</span><span id=\"cflshid_30981\">(57)</span><span class=\"_ _80\" id=\"cflshid_30982\">\u00a0</span><span id=\"cflshid_30983\">(0,4)</span><span class=\"_ _198\" id=\"cflshid_30984\">\u00a0</span><div class=\"t m0 x3 h11 y66d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30994\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y66e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30995\"><span id=\"cflshid_30996\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30997\">\u00a0</span><span id=\"cflshid_30998\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30999\">\u00a0</span><span id=\"cflshid_31000\">Netto</span></div><div class=\"t m0 xc0 h11 y66f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31001\">Conto Economico</div><div class=\"t m0 xc2 h11 y670 ff3 fs2 fc0 sc0 ls0 wsd9\" id=\"cflshid_31002\">cambio Euro/Dollaro T<span class=\"_ _2\" id=\"cflshid_31003\"></span>aiwan</div><div class=\"t m0 x1a h1a y671 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31004\">(Dollar<span class=\"_ _3\" id=\"cflshid_31005\"></span>o T<span class=\"_ _2\" id=\"cflshid_31006\"></span>aiwan/000)</div><div class=\"t m0 x2b h2 y672 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31007\">+ 5%</div><div class=\"t m0 x78 h2 y673 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31008\">(Euro/000)</div><div class=\"t m0 xbd h2 y672 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31009\">- 5%</div><div class=\"t m0 xc1 h2 y673 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31010\">(Euro/000)</div><div class=\"t m0 x3 h2 y674 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31011\"><span id=\"cflshid_31012\">Saldi commerciali</span><span class=\"_ _240\" id=\"cflshid_31013\">\u00a0</span><span id=\"cflshid_31014\">35.876</span><span class=\"_ _12d\" id=\"cflshid_31015\">\u00a0</span><span id=\"cflshid_31016\">(6.404)</span><span class=\"_ _76\" id=\"cflshid_31017\">\u00a0</span><span id=\"cflshid_31018\">29.472</span><span class=\"_ _6c\" id=\"cflshid_31019\">\u00a0</span><span id=\"cflshid_31020\">45,0</span><span class=\"_ _1e8\" id=\"cflshid_31021\">\u00a0</span><span id=\"cflshid_31022\">(45,0)</span></div><div class=\"t m0 x3 h5 y675 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31023\"><span id=\"cflshid_31024\">T<span class=\"_ _2\" id=\"cflshid_31025\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1e8\" id=\"cflshid_31026\">\u00a0</span><span id=\"cflshid_31027\">35.876</span><span class=\"_ _12d\" id=\"cflshid_31028\">\u00a0</span><span id=\"cflshid_31029\">(6.404)</span><span class=\"_ _66\" id=\"cflshid_31030\">\u00a0</span><span id=\"cflshid_31031\">29.472</span><span class=\"_ _6c\" id=\"cflshid_31032\">\u00a0</span><span id=\"cflshid_31033\">45,0</span><span class=\"_ _1e8\" id=\"cflshid_31034\">\u00a0</span><span id=\"cflshid_31035\">(45,0)</span></div><div class=\"t m0 x3 h11 y676 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31036\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y677 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31037\">altamente probabili</div><div class=\"t m0 x8b h11 y678 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31038\">Nozionale</div><div class=\"t m0 xc2 h11 y443 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31039\">V<span class=\"_ _0\" id=\"cflshid_31040\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 xc2 h11 y679 ff3 fs2 fc0 sc0 ls0 wsd9\" id=\"cflshid_31041\">cambio Euro/Dollaro T<span class=\"_ _2\" id=\"cflshid_31042\"></span>aiwan</div><div class=\"t m0 x2b h2 y67a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31043\">+ 5%</div><div class=\"t m0 x78 h2 y67b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31044\">(Euro/000)</div><div class=\"t m0 xbd h2 y67a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31045\">- 5%</div><div class=\"t m0 xc1 h2 y67b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31046\">(Euro/000)</div><div class=\"t m0 x3 h2 y67c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31047\"><span id=\"cflshid_31048\">V<span class=\"_ _1\" id=\"cflshid_31049\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_31050\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_31051\">\u00a0</span><span id=\"cflshid_31052\">(83.000)</span><span class=\"_ _23c\" id=\"cflshid_31053\">\u00a0</span><span id=\"cflshid_31054\">132</span><span class=\"_ _6f\" id=\"cflshid_31055\">\u00a0</span><span id=\"cflshid_31056\">(132)</span></div><div class=\"t m0 x3 h11 y67d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31057\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y67e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31058\"><span id=\"cflshid_31059\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_31060\">\u00a0</span><span id=\"cflshid_31061\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_31062\">\u00a0</span><span id=\"cflshid_31063\">Netto</span></div><div class=\"t m0 xc0 h11 y67f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31064\">Conto Economico</div><div class=\"t m0 x53 h11 y680 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31065\">cambio Euro/Dirham</div><div class=\"t m0 x1e h1a y681 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31066\">(Dirham/000)</div><div class=\"t m0 x2b h2 y682 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31067\">+ 5%</div><div class=\"t m0 x78 h2 y683 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31068\">(Euro/000)</div><div class=\"t m0 xbd h2 y682 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31069\">- 5%</div><div class=\"t m0 xc1 h2 y683 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31070\">(Euro/000)</div><div class=\"t m0 x3 h2 y684 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31071\"><span id=\"cflshid_31072\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_31073\">\u00a0</span><span id=\"cflshid_31074\">4.190</span><span class=\"_ _12d\" id=\"cflshid_31075\">\u00a0</span><span id=\"cflshid_31076\">(2.609)</span><span class=\"_ _72\" id=\"cflshid_31077\">\u00a0</span><span id=\"cflshid_31078\">1.581</span><span class=\"_ _6c\" id=\"cflshid_31079\">\u00a0</span><span id=\"cflshid_31080\">20,0</span><span class=\"_ _1e8\" id=\"cflshid_31081\">\u00a0</span><span id=\"cflshid_31082\">(20,0)</span></div><div class=\"t m0 x3 h5 y685 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31083\"><span id=\"cflshid_31084\">T<span class=\"_ _2\" id=\"cflshid_31085\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_31086\">\u00a0</span><span id=\"cflshid_31087\">4.190</span><span class=\"_ _12d\" id=\"cflshid_31088\">\u00a0</span><span id=\"cflshid_31089\">(2.609)</span><span class=\"_ _239\" id=\"cflshid_31090\">\u00a0</span><span id=\"cflshid_31091\">1.581</span><span class=\"_ _6c\" id=\"cflshid_31092\">\u00a0</span><span id=\"cflshid_31093\">20,0</span><span class=\"_ _1e8\" id=\"cflshid_31094\">\u00a0</span><span id=\"cflshid_31095\">(20,0)</span></div><div class=\"t m0 x3 h11 y686 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31096\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y687 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31097\">altamente probabili</div><div class=\"t m0 x8b h11 y688 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31098\">Nozionale</div><div class=\"t m0 xc2 h11 y43b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31099\">V<span class=\"_ _0\" id=\"cflshid_31100\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 x53 h11 y689 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31101\">cambio Euro/Dirham</div><div class=\"t m0 x2b h2 y68a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31102\">+ 5%</div><div class=\"t m0 x78 h2 y68b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31103\">(Euro/000)</div><div class=\"t m0 xbd h2 y68a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31104\">- 5%</div><div class=\"t m0 xc1 h2 y68b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31105\">(Euro/000)</div><div class=\"t m0 x3 h2 y68c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31106\"><span id=\"cflshid_31107\">V<span class=\"_ _1\" id=\"cflshid_31108\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_31109\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_31110\">\u00a0</span><span id=\"cflshid_31111\">(36.500)</span><span class=\"_ _23c\" id=\"cflshid_31112\">\u00a0</span><span id=\"cflshid_31113\">439</span><span class=\"_ _6f\" id=\"cflshid_31114\">\u00a0</span><span id=\"cflshid_31115\">(439)</span></div><div class=\"t m0 x3 h11 y68d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31116\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y68e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31117\"><span id=\"cflshid_31118\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_31119\">\u00a0</span><span id=\"cflshid_31120\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_31121\">\u00a0</span><span id=\"cflshid_31122\">Netto</span></div><div class=\"t m0 xc0 h11 y68f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31123\">Conto Economico</div><div class=\"t m0 xc2 h11 y690 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31124\">cambio Euro/Dinar<span class=\"_ _3\" id=\"cflshid_31125\"></span>o Kuwait</div><div class=\"t m0 x27 h1a y691 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31126\">(Dinar<span class=\"_ _3\" id=\"cflshid_31127\"></span>o Kuwait/000)</div><div class=\"t m0 x2b h2 y692 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31128\">+ 5%</div><div class=\"t m0 x78 h2 y693 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31129\">(Euro/000)</div><div class=\"t m0 xbd h2 y692 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31130\">- 5%</div><div class=\"t m0 xc1 h2 y693 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31131\">(Euro/000)</div><div class=\"t m0 x3 h2 y694 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31132\"><span id=\"cflshid_31133\">Saldi commerciali</span><span class=\"_ _218\" id=\"cflshid_31134\">\u00a0</span><span id=\"cflshid_31135\">-</span><span class=\"_ _f5\" id=\"cflshid_31136\">\u00a0</span><span id=\"cflshid_31137\">(420)</span><span class=\"_ _f5\" id=\"cflshid_31138\">\u00a0</span><span id=\"cflshid_31139\">(420)</span><span class=\"_ _1e8\" id=\"cflshid_31140\">\u00a0</span><span id=\"cflshid_31141\">(64,0)</span><span class=\"_ _6c\" id=\"cflshid_31142\">\u00a0</span><span id=\"cflshid_31143\">64,0</span></div><div class=\"t m0 x3 h5 y695 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31144\"><span id=\"cflshid_31145\">T<span class=\"_ _2\" id=\"cflshid_31146\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _13d\" id=\"cflshid_31147\">\u00a0</span><span id=\"cflshid_31148\">-</span><span class=\"_ _6f\" id=\"cflshid_31149\">\u00a0</span><span id=\"cflshid_31150\">(420)</span><span class=\"_ _f5\" id=\"cflshid_31151\">\u00a0</span><span id=\"cflshid_31152\">(420)</span><span class=\"_ _1e8\" id=\"cflshid_31153\">\u00a0</span><span id=\"cflshid_31154\">(64,0)</span><span class=\"_ _190\" id=\"cflshid_31155\">\u00a0</span><span id=\"cflshid_31156\">64,0</span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 wsc5\" id=\"cflshid_31157\">Le ipotesi relative all'ampiezza delle variazioni dei parametri di mercato utilizzate per la simulazione degli shock </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 wsae\" id=\"cflshid_31158\">sono state formulate sulla base di un'analisi dell'evoluzione storica di tali parametri con riferimento ad un orizzonte </div>temporale di 30-60-90 giorni, coerente con la durata prevista delle esposizioni<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_31168\">RISCHIO DI<span class=\"_ _3\" id=\"cflshid_31169\"></span> LIQUIDIT\u00c0</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wsa8\" id=\"cflshid_31170\"><span id=\"cflshid_31171\">Il Gruppo Brunello Cucinelli gestisce il rischio di liquidit\u00e0 attraverso lo stretto controllo degli elementi componen</span><span class=\"ws0\" id=\"cflshid_31172\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31173\">ti il capitale circolante operativo ed in particolare dei crediti verso clienti e dei debiti verso fornitori. </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsb6\" id=\"cflshid_31174\">Il Gruppo \u00e8 impegnato nell\u2019ottenere una buona generazione di cassa per poi sfruttarla nelle uscite necessarie ai </div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws9a\" id=\"cflshid_31175\">pagamenti ai fornitori senza quindi compromettere l\u2019equilibrio a breve della tesoreria ed evitare criticit\u00e0 e tensioni </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31176\">nella liquidit\u00e0 corrente.</div><div class=\"t m0 x3 h7 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31177\">Di <span class=\"_ _0\" id=\"cflshid_31178\"></span>seguito, <span class=\"_ _0\" id=\"cflshid_31179\"></span>viene <span class=\"_ _3\" id=\"cflshid_31180\"></span>fornita <span class=\"_ _0\" id=\"cflshid_31181\"></span>la <span class=\"_ _3\" id=\"cflshid_31182\"></span>stratificazione <span class=\"_ _0\" id=\"cflshid_31183\"></span>delle <span class=\"_ _0\" id=\"cflshid_31184\"></span>Passivit\u00e0 in <span class=\"_ _2\" id=\"cflshid_31185\"></span>essere <span class=\"_ _3\" id=\"cflshid_31186\"></span>con <span class=\"_ _0\" id=\"cflshid_31187\"></span>riferimento <span class=\"_ _3\" id=\"cflshid_31188\"></span>agli <span class=\"_ _0\" id=\"cflshid_31189\"></span>esercizi <span class=\"_ _0\" id=\"cflshid_31190\"></span>2023 e <span class=\"_ _2\" id=\"cflshid_31191\"></span>2022, <span class=\"_ _3\" id=\"cflshid_31192\"></span>riferite </div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31193\">a strumenti finanziari, per durata residua:</div><div class=\"t m0 x1e h11 y696 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31194\">Situazione al 31 dicembre 2023</div><div class=\"t m0 x5e h11 y697 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31195\">Debiti Finanziari</div><div class=\"t m0 xc6 h11 y698 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31196\">Debiti Commerciali</div><div class=\"t m0 x56 h14 y699 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31197\">(Eur<span class=\"_ _3\" id=\"cflshid_31198\"></span>o/000)</div><div class=\"t m0 x8d h11 y698 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31199\">Strumenti derivati</div><div class=\"t m0 x64 h14 y699 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31200\">(Eur<span class=\"_ _3\" id=\"cflshid_31201\"></span>o/000)</div><div class=\"t m0 xa0 h11 y698 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31202\">TOT<span class=\"_ _0\" id=\"cflshid_31203\"></span>ALE</div><div class=\"t m0 xa1 h14 y699 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31204\">(Eur<span class=\"_ _3\" id=\"cflshid_31205\"></span>o/000)</div><div class=\"t m0 x5e h11 y698 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31206\">Capitale </div><div class=\"t m0 xc7 h14 y699 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31207\">(Eur<span class=\"_ _3\" id=\"cflshid_31208\"></span>o/000)</div><div class=\"t m0 x94 h11 y698 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31209\">Interessi </div><div class=\"t m0 xa6 h14 y699 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31210\">(Eur<span class=\"_ _3\" id=\"cflshid_31211\"></span>o/000)</div><div class=\"t m0 x43 h11 y69a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31212\"><span id=\"cflshid_31213\">a</span><span class=\"_ _16b\" id=\"cflshid_31214\">\u00a0</span><span id=\"cflshid_31215\">b</span><span class=\"_ _111\" id=\"cflshid_31216\">\u00a0</span><span id=\"cflshid_31217\">c</span><span class=\"_ _245\" id=\"cflshid_31218\">\u00a0</span><span id=\"cflshid_31219\">d</span><span class=\"_ _13c\" id=\"cflshid_31220\">\u00a0</span><span id=\"cflshid_31221\">e = a+b+c+d</span></div><div class=\"t m0 x3 h2 y69b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31222\">Scadenza: </div><div class=\"t m0 x3 h2 y69c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31223\"><span id=\"cflshid_31224\">Entro i 12 mesi</span><span class=\"_ _132\" id=\"cflshid_31225\">\u00a0</span><span id=\"cflshid_31226\">24.239</span><span class=\"_ _13f\" id=\"cflshid_31227\">\u00a0</span><span id=\"cflshid_31228\">1.019</span><span class=\"_ _f8\" id=\"cflshid_31229\">\u00a0</span><span id=\"cflshid_31230\">166.244</span><span class=\"_ _144\" id=\"cflshid_31231\">\u00a0</span><span id=\"cflshid_31232\">(783)</span><span class=\"_ _13b\" id=\"cflshid_31233\">\u00a0</span><span id=\"cflshid_31234\">190.719</span></div><div class=\"t m0 x3 h2 y69d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31235\"><span id=\"cflshid_31236\">T<span class=\"_ _3\" id=\"cflshid_31237\"></span>ra 1 e 2 anni</span><span class=\"_ _1f\" id=\"cflshid_31238\">\u00a0</span><span id=\"cflshid_31239\">15.329</span><span class=\"_ _148\" id=\"cflshid_31240\">\u00a0</span><span id=\"cflshid_31241\">312</span><span class=\"_ _111\" id=\"cflshid_31242\">\u00a0</span><span id=\"cflshid_31243\">-</span><span class=\"_ _144\" id=\"cflshid_31244\">\u00a0</span><span id=\"cflshid_31245\">(195)</span><span class=\"_ _13e\" id=\"cflshid_31246\">\u00a0</span><span id=\"cflshid_31247\">15.446</span></div><div class=\"t m0 x3 h2 y69e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31248\"><span id=\"cflshid_31249\">T<span class=\"_ _3\" id=\"cflshid_31250\"></span>ra 2 e 3 anni</span><span class=\"_ _1a2\" id=\"cflshid_31251\">\u00a0</span><span id=\"cflshid_31252\">6.851</span><span class=\"_ _1d\" id=\"cflshid_31253\">\u00a0</span><span id=\"cflshid_31254\">82</span><span class=\"_ _111\" id=\"cflshid_31255\">\u00a0</span><span id=\"cflshid_31256\">-</span><span class=\"_ _cd\" id=\"cflshid_31257\">\u00a0</span><span id=\"cflshid_31258\">(54)</span><span class=\"_ _13f\" id=\"cflshid_31259\">\u00a0</span><span id=\"cflshid_31260\">6.879</span></div><div class=\"t m0 x3 h2 y69f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31261\"><span id=\"cflshid_31262\">T<span class=\"_ _3\" id=\"cflshid_31263\"></span>ra 3 e 5 anni</span><span class=\"_ _21e\" id=\"cflshid_31264\">\u00a0</span><span id=\"cflshid_31265\">-</span><span class=\"_ _111\" id=\"cflshid_31266\">\u00a0</span><span id=\"cflshid_31267\">-</span><span class=\"_ _111\" id=\"cflshid_31268\">\u00a0</span><span id=\"cflshid_31269\">-</span><span class=\"_ _111\" id=\"cflshid_31270\">\u00a0</span><span id=\"cflshid_31271\">-</span><span class=\"_ _1a4\" id=\"cflshid_31272\">\u00a0</span><span id=\"cflshid_31273\">-</span></div><div class=\"t m0 x3 h2 y6a0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31274\"><span id=\"cflshid_31275\">T<span class=\"_ _3\" id=\"cflshid_31276\"></span>ra 5 e 7 anni</span><span class=\"_ _21e\" id=\"cflshid_31277\">\u00a0</span><span id=\"cflshid_31278\">-</span><span class=\"_ _111\" id=\"cflshid_31279\">\u00a0</span><span id=\"cflshid_31280\">-</span><span class=\"_ _111\" id=\"cflshid_31281\">\u00a0</span><span id=\"cflshid_31282\">-</span><span class=\"_ _111\" id=\"cflshid_31283\">\u00a0</span><span id=\"cflshid_31284\">-</span><span class=\"_ _1a4\" id=\"cflshid_31285\">\u00a0</span><span id=\"cflshid_31286\">-</span></div><div class=\"t m0 x3 h2 y6a1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31287\"><span id=\"cflshid_31288\">Oltre 7 anni</span><span class=\"_ _19e\" id=\"cflshid_31289\">\u00a0</span><span id=\"cflshid_31290\">-</span><span class=\"_ _1a4\" id=\"cflshid_31291\">\u00a0</span><span id=\"cflshid_31292\">-</span><span class=\"_ _111\" id=\"cflshid_31293\">\u00a0</span><span id=\"cflshid_31294\">-</span><span class=\"_ _111\" id=\"cflshid_31295\">\u00a0</span><span id=\"cflshid_31296\">-</span><span class=\"_ _1a4\" id=\"cflshid_31297\">\u00a0</span><span id=\"cflshid_31298\">-</span></div><div class=\"t m0 x3 h5 y6a2 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31299\"><span id=\"cflshid_31300\">TOT<span class=\"_ _2\" id=\"cflshid_31301\"></span>ALE</span><span class=\"_ _1b3\" id=\"cflshid_31302\">\u00a0</span><span id=\"cflshid_31303\">46.419</span><span class=\"_ _13f\" id=\"cflshid_31304\">\u00a0</span><span id=\"cflshid_31305\">1.413</span><span class=\"_ _13b\" id=\"cflshid_31306\">\u00a0</span><span id=\"cflshid_31307\">166.244</span><span class=\"_ _142\" id=\"cflshid_31308\">\u00a0</span><span id=\"cflshid_31309\">(1.032)</span><span class=\"_ _13b\" id=\"cflshid_31310\">\u00a0</span><span id=\"cflshid_31311\">213.044</span></div><div class=\"t m0 x1e h11 y6a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31312\">Situazione al 31 dicembre 2022</div><div class=\"t m0 x5e h11 y6a4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31313\">Debiti Finanziari</div><div class=\"t m0 xc6 h11 y6a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31314\">Debiti Commerciali</div><div class=\"t m0 x56 h14 y6a6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31315\">(Eur<span class=\"_ _3\" id=\"cflshid_31316\"></span>o/000)</div><div class=\"t m0 x8d h11 y6a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31317\">Strumenti derivati</div><div class=\"t m0 x64 h14 y6a6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31318\">(Eur<span class=\"_ _3\" id=\"cflshid_31319\"></span>o/000)</div><div class=\"t m0 xa0 h11 y6a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31320\">TOT<span class=\"_ _0\" id=\"cflshid_31321\"></span>ALE</div><div class=\"t m0 xa1 h14 y6a6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31322\">(Eur<span class=\"_ _3\" id=\"cflshid_31323\"></span>o/000)</div><div class=\"t m0 x5e h11 y6a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31324\">Capitale </div><div class=\"t m0 xc7 h14 y6a6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31325\">(Eur<span class=\"_ _3\" id=\"cflshid_31326\"></span>o/000)</div><div class=\"t m0 x94 h11 y6a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31327\">Interessi </div><div class=\"t m0 xa6 h14 y6a6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31328\">(Eur<span class=\"_ _3\" id=\"cflshid_31329\"></span>o/000)</div><div class=\"t m0 x43 h11 y6a7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31330\"><span id=\"cflshid_31331\">a</span><span class=\"_ _245\" id=\"cflshid_31332\">\u00a0</span><span id=\"cflshid_31333\">b</span><span class=\"_ _111\" id=\"cflshid_31334\">\u00a0</span><span id=\"cflshid_31335\">c</span><span class=\"_ _16b\" id=\"cflshid_31336\">\u00a0</span><span id=\"cflshid_31337\">d</span><span class=\"_ _13c\" id=\"cflshid_31338\">\u00a0</span><span id=\"cflshid_31339\">e = a+b+c+d</span></div><div class=\"t m0 x3 h2 y6a8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31340\">Scadenza: </div><div class=\"t m0 x3 h2 y6a9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31341\"><span id=\"cflshid_31342\">Entro i 12 mesi</span><span class=\"_ _132\" id=\"cflshid_31343\">\u00a0</span><span id=\"cflshid_31344\">31.134</span><span class=\"_ _13f\" id=\"cflshid_31345\">\u00a0</span><span id=\"cflshid_31346\">1.796</span><span class=\"_ _f8\" id=\"cflshid_31347\">\u00a0</span><span id=\"cflshid_31348\">137.040</span><span class=\"_ _142\" id=\"cflshid_31349\">\u00a0</span><span id=\"cflshid_31350\">(1.282)</span><span class=\"_ _13b\" id=\"cflshid_31351\">\u00a0</span><span id=\"cflshid_31352\">168.688</span></div><div class=\"t m0 x3 h2 y6aa ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31353\"><span id=\"cflshid_31354\">T<span class=\"_ _3\" id=\"cflshid_31355\"></span>ra 1 e 2 anni</span><span class=\"_ _1f\" id=\"cflshid_31356\">\u00a0</span><span id=\"cflshid_31357\">24.240</span><span class=\"_ _13f\" id=\"cflshid_31358\">\u00a0</span><span id=\"cflshid_31359\">1.043</span><span class=\"_ _111\" id=\"cflshid_31360\">\u00a0</span><span id=\"cflshid_31361\">-</span><span class=\"_ _144\" id=\"cflshid_31362\">\u00a0</span><span id=\"cflshid_31363\">(790)</span><span class=\"_ _13e\" id=\"cflshid_31364\">\u00a0</span><span id=\"cflshid_31365\">24.493</span></div><div class=\"t m0 x3 h2 y6ab ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31366\"><span id=\"cflshid_31367\">T<span class=\"_ _3\" id=\"cflshid_31368\"></span>ra 2 e 3 anni</span><span class=\"_ _1f\" id=\"cflshid_31369\">\u00a0</span><span id=\"cflshid_31370\">15.326</span><span class=\"_ _148\" id=\"cflshid_31371\">\u00a0</span><span id=\"cflshid_31372\">390</span><span class=\"_ _111\" id=\"cflshid_31373\">\u00a0</span><span id=\"cflshid_31374\">-</span><span class=\"_ _144\" id=\"cflshid_31375\">\u00a0</span><span id=\"cflshid_31376\">(275)</span><span class=\"_ _13e\" id=\"cflshid_31377\">\u00a0</span><span id=\"cflshid_31378\">15.441</span></div><div class=\"t m0 x3 h2 y6ac ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31379\"><span id=\"cflshid_31380\">T<span class=\"_ _3\" id=\"cflshid_31381\"></span>ra 3 e 5 anni</span><span class=\"_ _1a2\" id=\"cflshid_31382\">\u00a0</span><span id=\"cflshid_31383\">6.850</span><span class=\"_ _148\" id=\"cflshid_31384\">\u00a0</span><span id=\"cflshid_31385\">109</span><span class=\"_ _111\" id=\"cflshid_31386\">\u00a0</span><span id=\"cflshid_31387\">-</span><span class=\"_ _cd\" id=\"cflshid_31388\">\u00a0</span><span id=\"cflshid_31389\">(81)</span><span class=\"_ _13f\" id=\"cflshid_31390\">\u00a0</span><span id=\"cflshid_31391\">6.878</span></div><div class=\"t m0 x3 h2 y6ad ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31392\"><span id=\"cflshid_31393\">T<span class=\"_ _3\" id=\"cflshid_31394\"></span>ra 5 e 7 anni</span><span class=\"_ _21e\" id=\"cflshid_31395\">\u00a0</span><span id=\"cflshid_31396\">-</span><span class=\"_ _111\" id=\"cflshid_31397\">\u00a0</span><span id=\"cflshid_31398\">-</span><span class=\"_ _111\" id=\"cflshid_31399\">\u00a0</span><span id=\"cflshid_31400\">-</span><span class=\"_ _111\" id=\"cflshid_31401\">\u00a0</span><span id=\"cflshid_31402\">-</span><span class=\"_ _1a4\" id=\"cflshid_31403\">\u00a0</span><span id=\"cflshid_31404\">-</span></div><div class=\"t m0 x3 h2 y6ae ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31405\"><span id=\"cflshid_31406\">Oltre 7 anni</span><span class=\"_ _19e\" id=\"cflshid_31407\">\u00a0</span><span id=\"cflshid_31408\">-</span><span class=\"_ _1a4\" id=\"cflshid_31409\">\u00a0</span><span id=\"cflshid_31410\">-</span><span class=\"_ _111\" id=\"cflshid_31411\">\u00a0</span><span id=\"cflshid_31412\">-</span><span class=\"_ _111\" id=\"cflshid_31413\">\u00a0</span><span id=\"cflshid_31414\">-</span><span class=\"_ _1a4\" id=\"cflshid_31415\">\u00a0</span><span id=\"cflshid_31416\">-</span></div><div class=\"t m0 x3 h5 y6af ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31417\"><span id=\"cflshid_31418\">TOT<span class=\"_ _2\" id=\"cflshid_31419\"></span>ALE</span><span class=\"_ _1b3\" id=\"cflshid_31420\">\u00a0</span><span id=\"cflshid_31421\">77.550</span><span class=\"_ _13f\" id=\"cflshid_31422\">\u00a0</span><span id=\"cflshid_31423\">3.338</span><span class=\"_ _13b\" id=\"cflshid_31424\">\u00a0</span><span id=\"cflshid_31425\">137.040</span><span class=\"_ _142\" id=\"cflshid_31426\">\u00a0</span><span id=\"cflshid_31427\">(2.428)</span><span class=\"_ _13b\" id=\"cflshid_31428\">\u00a0</span><span id=\"cflshid_31429\">215.500</span></div><div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31430\">La stima <span class=\"_ _0\" id=\"cflshid_31431\"></span>degli oneri futuri <span class=\"_ _3\" id=\"cflshid_31432\"></span>attesi impliciti <span class=\"_ _0\" id=\"cflshid_31433\"></span>nei finanziamenti e <span class=\"_ _0\" id=\"cflshid_31434\"></span>dei differenziali futuri <span class=\"_ _3\" id=\"cflshid_31435\"></span>attesi impliciti <span class=\"_ _0\" id=\"cflshid_31436\"></span>negli strumenti </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws4e\" id=\"cflshid_31437\">derivati \u00e8 stata determinata sulla base della struttura a termine dei tassi di interesse in essere alle date di riferimento </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31438\">(31 dicembre 2023 e 31 dicembre 2022).</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_31447\">RISCHIO DI<span class=\"_ _3\" id=\"cflshid_31448\"></span> CREDITO</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws8d\" id=\"cflshid_31449\">Il rischio di credito rappresenta l\u2019esposizione del Gruppo a potenziali perdite derivanti dal mancato adempimento </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31450\">delle obbligazioni assunte dalle controparti.</div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws50\" id=\"cflshid_31451\"><span id=\"cflshid_31452\">L<span class=\"_ _2\" id=\"cflshid_31453\"></span>\u2019esposizione al rischio di credito commerciale del Gruppo Brunello Cucinelli \u00e8 riferibile alle sole vendite desti</span><span class=\"ws0\" id=\"cflshid_31454\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31455\">nate al <span class=\"_ _0\" id=\"cflshid_31456\"></span>canale wholesale, <span class=\"_ _3\" id=\"cflshid_31457\"></span>che rappresenta <span class=\"_ _0\" id=\"cflshid_31458\"></span>circa il <span class=\"_ _3\" id=\"cflshid_31459\"></span>34,5% dei <span class=\"_ _0\" id=\"cflshid_31460\"></span>ricavi al <span class=\"_ _3\" id=\"cflshid_31461\"></span>31 dicembre <span class=\"_ _0\" id=\"cflshid_31462\"></span>2023: il rimanente <span class=\"_ _0\" id=\"cflshid_31463\"></span>giro d\u2019affari <span class=\"_ _3\" id=\"cflshid_31464\"></span>\u00e8 </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31465\">riferibile alle vendite del canale retail con pagamento in contanti o mediante carte di credito o di debito.</div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws8a\" id=\"cflshid_31466\"><span id=\"cflshid_31467\">Il Gruppo Brunello Cucinelli generalmente privilegia rapporti commerciali con clienti con i quali intrattiene re</span><span class=\"ws0\" id=\"cflshid_31468\">-</span></div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws94\" id=\"cflshid_31469\">lazioni consolidate nel tempo. \u00c8 politica del Gruppo sottoporre i clienti che richiedono condizioni di pagamento </div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31470\">dilazionate <span class=\"_ _c\" id=\"cflshid_31471\"></span>a <span class=\"_ _d\" id=\"cflshid_31472\"></span>procedure <span class=\"_ _d\" id=\"cflshid_31473\"></span>di <span class=\"_ _d\" id=\"cflshid_31474\"></span>verifica <span class=\"_ _d\" id=\"cflshid_31475\"></span>sulla <span class=\"_ _c\" id=\"cflshid_31476\"></span>relativa <span class=\"_ _d\" id=\"cflshid_31477\"></span>classe <span class=\"_ _d\" id=\"cflshid_31478\"></span>di <span class=\"_ _d\" id=\"cflshid_31479\"></span>credito, <span class=\"_ _d\" id=\"cflshid_31480\"></span>sia <span class=\"_ _d\" id=\"cflshid_31481\"></span>con <span class=\"_ _c\" id=\"cflshid_31482\"></span>riferimento <span class=\"_ _d\" id=\"cflshid_31483\"></span>ad <span class=\"_ _d\" id=\"cflshid_31484\"></span>informazioni <span class=\"_ _d\" id=\"cflshid_31485\"></span>ottenibili </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws41\" id=\"cflshid_31486\"><span id=\"cflshid_31487\">da agenzie specializzate, sia dall\u2019osservazione e analisi dei dati sull\u2019andamento dei clienti di non nuova acquisi</span><span class=\"ws0\" id=\"cflshid_31488\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws9e\" id=\"cflshid_31489\">zione. Inoltre, il saldo dei crediti viene costantemente monitorato nel corso dell\u2019esercizio in modo da assicurare </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws50\" id=\"cflshid_31490\">tempestivit\u00e0 di intervento e da ridurre il rischio di perdite. <span class=\"_ _0\" id=\"cflshid_31491\"></span>A<span class=\"_ _0\" id=\"cflshid_31492\"></span> conferma di tale politica si veda la movimentazione </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 wsee\" id=\"cflshid_31493\">del fondo svalutazione crediti per gli esercizi chiusi al 31 dicembre 2023 e al 31 dicembre 2022 alla nota 8 del </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31494\">presente Bilancio consolidato. </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsda\" id=\"cflshid_31495\">In particolare, si evidenziano le percentuali di incidenza della sommatoria degli utilizzi del fondo svalutazione </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_31496\">crediti e delle perdite su crediti rispetto ai Ricavi (0,06% nel 2023 e 0,09% nel 2022) a sostegno della valutazione </div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31497\">di una \u201cattenta\u201d e \u201csana\u201d attivit\u00e0 di credit-management.</div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_31498\"><span id=\"cflshid_31499\">I crediti commerciali sono rilevati in bilancio al netto della svalutazione stimata sulla base del rischio di inadem</span><span class=\"ws0\" id=\"cflshid_31500\">-</span></div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws78\" id=\"cflshid_31501\"><span id=\"cflshid_31502\">pienza della controparte, determinata considerando le informazioni disponibili sulla solvibilit\u00e0 del cliente e con</span><span class=\"ws0\" id=\"cflshid_31503\">-</span></div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31504\">siderando i dati storici.</div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 wsba\" id=\"cflshid_31505\">Si riportano di seguito le tabelle relative all\u2019ageing dei Crediti commerciali scaduti con riferimento agli esercizi </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31506\">2023 e 2022:</div><div class=\"t m0 x3 h11 y6b0 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31507\">Scaduti da:</div><div class=\"t m0 xc8 h11 y6b1 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31508\">Situazione al 31 dicembre</div><div class=\"t m0 x2c h11 y6b0 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31509\"><span id=\"cflshid_31510\">2023</span><span class=\"_ _1f2\" id=\"cflshid_31511\">\u00a0</span><span id=\"cflshid_31512\">2022</span></div><div class=\"t m0 x3 h2 y6b2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31513\"><span id=\"cflshid_31514\">0-90 giorni</span><span class=\"_ _246\" id=\"cflshid_31515\">\u00a0</span><span id=\"cflshid_31516\">7.284</span><span class=\"_ _c9\" id=\"cflshid_31517\">\u00a0</span><span id=\"cflshid_31518\">5.639</span></div><div class=\"t m0 x3 h2 y6b3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31519\"><span id=\"cflshid_31520\">91-180 giorni</span><span class=\"_ _cc\" id=\"cflshid_31521\">\u00a0</span><span id=\"cflshid_31522\">3.199</span><span class=\"_ _c9\" id=\"cflshid_31523\">\u00a0</span><span id=\"cflshid_31524\">2.577</span></div><div class=\"t m0 x3 h2 y6b4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31525\"><span id=\"cflshid_31526\">oltre 180 giorni</span><span class=\"_ _cc\" id=\"cflshid_31527\">\u00a0</span><span id=\"cflshid_31528\">786</span><span class=\"_ _c9\" id=\"cflshid_31529\">\u00a0</span><span id=\"cflshid_31530\">2.096</span></div><div class=\"t m0 x3 h5 y6b5 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31531\"><span id=\"cflshid_31532\">TOT<span class=\"_ _2\" id=\"cflshid_31533\"></span>ALE</span><span class=\"_ _247\" id=\"cflshid_31534\">\u00a0</span><span id=\"cflshid_31535\">1<span class=\"_ _0\" id=\"cflshid_31536\"></span>1.269</span><span class=\"_ _c7\" id=\"cflshid_31537\">\u00a0</span><span id=\"cflshid_31538\">10.312</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24779": {
   "value": "<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28408\"><span id=\"cflshid_28409\">Nota 39. </span><span class=\"_ _25\" id=\"cflshid_28410\">\u00a0</span><span id=\"cflshid_28411\">Impegni e rischi</span></div><div class=\"t m0 x3 h7 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28412\">Al <span class=\"_ _a\" id=\"cflshid_28413\"></span>31 <span class=\"_ _a\" id=\"cflshid_28414\"></span>dicembre <span class=\"_ _a\" id=\"cflshid_28415\"></span>2023 <span class=\"_ _a\" id=\"cflshid_28416\"></span>il <span class=\"_ _c\" id=\"cflshid_28417\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_28418\"></span>ha <span class=\"_ _a\" id=\"cflshid_28419\"></span>impegni <span class=\"_ _a\" id=\"cflshid_28420\"></span>ascrivibili <span class=\"_ _a\" id=\"cflshid_28421\"></span>principalmente <span class=\"_ _c\" id=\"cflshid_28422\"></span>a <span class=\"_ _a\" id=\"cflshid_28423\"></span>contratti <span class=\"_ _a\" id=\"cflshid_28424\"></span>di <span class=\"_ _a\" id=\"cflshid_28425\"></span>affitto <span class=\"_ _a\" id=\"cflshid_28426\"></span>di <span class=\"_ _c\" id=\"cflshid_28427\"></span>nuovi <span class=\"_ _a\" id=\"cflshid_28428\"></span>punti <span class=\"_ _a\" id=\"cflshid_28429\"></span>vendita </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28430\">per un ammontare pari ad Euro 46,9 milioni. </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_28431\"><span id=\"cflshid_28432\">Si segnalano inoltre beni di propriet\u00e0 del Gruppo Brunello Cucinelli localizzati presso terzi e riferibili prevalente</span><span class=\"ws0\" id=\"cflshid_28433\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws71\" id=\"cflshid_28434\"><span id=\"cflshid_28435\">mente a macchine operatrici ed elettroniche concesse in comodato d\u2019uso a laboratori ed enti esterni che le utilizza</span><span class=\"ws0\" id=\"cflshid_28436\">-</span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28437\">no per la produzione e fornitura di capi di abbigliamento e di servizi per un ammontare pari a Euro 328 migliaia.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24778": {
   "value": "<div class=\"t m0 x3 h9 y3 ff3 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28408\"><span id=\"cflshid_28409\">Nota 39. </span><span class=\"_ _25\" id=\"cflshid_28410\">\u00a0</span><span id=\"cflshid_28411\">Impegni e rischi</span></div><div class=\"t m0 x3 h7 y71 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28412\">Al <span class=\"_ _a\" id=\"cflshid_28413\"></span>31 <span class=\"_ _a\" id=\"cflshid_28414\"></span>dicembre <span class=\"_ _a\" id=\"cflshid_28415\"></span>2023 <span class=\"_ _a\" id=\"cflshid_28416\"></span>il <span class=\"_ _c\" id=\"cflshid_28417\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_28418\"></span>ha <span class=\"_ _a\" id=\"cflshid_28419\"></span>impegni <span class=\"_ _a\" id=\"cflshid_28420\"></span>ascrivibili <span class=\"_ _a\" id=\"cflshid_28421\"></span>principalmente <span class=\"_ _c\" id=\"cflshid_28422\"></span>a <span class=\"_ _a\" id=\"cflshid_28423\"></span>contratti <span class=\"_ _a\" id=\"cflshid_28424\"></span>di <span class=\"_ _a\" id=\"cflshid_28425\"></span>affitto <span class=\"_ _a\" id=\"cflshid_28426\"></span>di <span class=\"_ _c\" id=\"cflshid_28427\"></span>nuovi <span class=\"_ _a\" id=\"cflshid_28428\"></span>punti <span class=\"_ _a\" id=\"cflshid_28429\"></span>vendita </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28430\">per un ammontare pari ad Euro 46,9 milioni. </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_28431\"><span id=\"cflshid_28432\">Si segnalano inoltre beni di propriet\u00e0 del Gruppo Brunello Cucinelli localizzati presso terzi e riferibili prevalente</span><span class=\"ws0\" id=\"cflshid_28433\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws71\" id=\"cflshid_28434\"><span id=\"cflshid_28435\">mente a macchine operatrici ed elettroniche concesse in comodato d\u2019uso a laboratori ed enti esterni che le utilizza</span><span class=\"ws0\" id=\"cflshid_28436\">-</span></div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28437\">no per la produzione e fornitura di capi di abbigliamento e di servizi per un ammontare pari a Euro 328 migliaia.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24781": {
   "value": "<div class=\"t m0 x3 h4 y52 ff3 fs3 fc0 sc0 ls2 ws5e\" id=\"cflshid_28438\">GESTIONE DEI<span class=\"_ _0\" id=\"cflshid_28439\"></span> RISCHI FINANAZIARI</div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28440\">Il <span class=\"_ _a\" id=\"cflshid_28441\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_28442\"></span>Brunello <span class=\"_ _c\" id=\"cflshid_28443\"></span>Cucinelli <span class=\"_ _a\" id=\"cflshid_28444\"></span>\u00e8 <span class=\"_ _c\" id=\"cflshid_28445\"></span>esposto <span class=\"_ _a\" id=\"cflshid_28446\"></span>in <span class=\"_ _c\" id=\"cflshid_28447\"></span>varia <span class=\"_ _a\" id=\"cflshid_28448\"></span>misura <span class=\"_ _c\" id=\"cflshid_28449\"></span>a <span class=\"_ _a\" id=\"cflshid_28450\"></span>rischi <span class=\"_ _c\" id=\"cflshid_28451\"></span>di <span class=\"_ _a\" id=\"cflshid_28452\"></span>natura <span class=\"_ _c\" id=\"cflshid_28453\"></span>finanziaria <span class=\"_ _a\" id=\"cflshid_28454\"></span>connessi <span class=\"_ _c\" id=\"cflshid_28455\"></span>alle <span class=\"_ _a\" id=\"cflshid_28456\"></span>attivit\u00e0 <span class=\"_ _a\" id=\"cflshid_28457\"></span>di <span class=\"_ _c\" id=\"cflshid_28458\"></span>core </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 wsc1\" id=\"cflshid_28459\">business. In particolare, il Gruppo \u00e8 contemporaneamente esposto al rischio di mercato (rischio di tasso di interesse </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28460\">e rischio di cambio), al rischio di liquidit\u00e0 e al rischio di credito. </div><div class=\"t m0 x3 h6 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28461\"><span id=\"cflshid_28462\">La gestione <span class=\"_ _a\" id=\"cflshid_28463\"></span>dei <span class=\"_ _a\" id=\"cflshid_28464\"></span>rischi finanziari <span class=\"_ _a\" id=\"cflshid_28465\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_28466\"></span>svolta sulla <span class=\"_ _a\" id=\"cflshid_28467\"></span>base <span class=\"_ _a\" id=\"cflshid_28468\"></span>di linee <span class=\"_ _a\" id=\"cflshid_28469\"></span>guida <span class=\"_ _a\" id=\"cflshid_28470\"></span>definite dal <span class=\"_ _a\" id=\"cflshid_28471\"></span>Consiglio <span class=\"_ _a\" id=\"cflshid_28472\"></span>di <span class=\"_ _3\" id=\"cflshid_28473\"></span>Amministrazione. L<span class=\"_ _2\" id=\"cflshid_28474\"></span>\u2019o</span><span class=\"ff1\" id=\"cflshid_28475\">-</span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsa3\" id=\"cflshid_28476\">biettivo \u00e8 garantire una struttura del passivo sempre in equilibrio con la composizione dell\u2019attivo patrimoniale per </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28477\">mantenere un\u2019adeguata solvibilit\u00e0 del patrimonio.</div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28478\">Gli strumenti di finanziamento maggiormente utilizzati sono rappresentati da:</div><div class=\"t m0 x31 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28479\"><span id=\"cflshid_28480\">\u00a0<span class=\"_ _45\" id=\"cflshid_28481\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_28482\">\u00a0</span><span class=\"ff6\" id=\"cflshid_28483\"><span id=\"cflshid_28484\">finanziamenti </span><span class=\"_ _4\" id=\"cflshid_28485\">\u00a0</span><span id=\"cflshid_28486\">a </span><span class=\"_ _4\" id=\"cflshid_28487\">\u00a0</span><span id=\"cflshid_28488\">medio/lungo </span><span class=\"_ _4\" id=\"cflshid_28489\">\u00a0</span><span id=\"cflshid_28490\">termine </span><span class=\"_ _4\" id=\"cflshid_28491\">\u00a0</span><span id=\"cflshid_28492\">con </span><span class=\"_ _4\" id=\"cflshid_28493\">\u00a0</span><span id=\"cflshid_28494\">piano </span><span class=\"_ _4\" id=\"cflshid_28495\">\u00a0</span><span id=\"cflshid_28496\">di </span><span class=\"_ _4\" id=\"cflshid_28497\">\u00a0</span><span id=\"cflshid_28498\">ammortamento </span><span class=\"_ _4\" id=\"cflshid_28499\">\u00a0</span><span id=\"cflshid_28500\">pluriennale, </span><span class=\"_ _7\" id=\"cflshid_28501\">\u00a0</span><span id=\"cflshid_28502\">per </span><span class=\"_ _4\" id=\"cflshid_28503\">\u00a0</span><span id=\"cflshid_28504\">coprire </span><span class=\"_ _4\" id=\"cflshid_28505\">\u00a0</span><span id=\"cflshid_28506\">gli </span><span class=\"_ _4\" id=\"cflshid_28507\">\u00a0</span><span id=\"cflshid_28508\">investimenti </span></span></div><div class=\"t m0 x32 h6 y5c ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28509\">nell\u2019attivo immobilizzato;</div><div class=\"t m0 x31 h6 y5d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28510\"><span id=\"cflshid_28511\">\u00a0<span class=\"_ _45\" id=\"cflshid_28512\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_28513\">\u00a0</span><span class=\"ff6\" id=\"cflshid_28514\">finanziamenti a breve termine e scoperti bancari per finanziare il capitale circolante.</span></div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28515\">Inoltre, il <span class=\"_ _3\" id=\"cflshid_28516\"></span>Gruppo Brunello Cucinelli <span class=\"_ _3\" id=\"cflshid_28517\"></span>sottoscrive strumenti finanziari <span class=\"_ _0\" id=\"cflshid_28518\"></span>a copertura dei rischi <span class=\"_ _3\" id=\"cflshid_28519\"></span>di oscillazione dei <span class=\"_ _3\" id=\"cflshid_28520\"></span>tassi </div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28521\"><span id=\"cflshid_28522\">di <span class=\"_ _4\" id=\"cflshid_28523\"></span>interesse, <span class=\"_ _d\" id=\"cflshid_28524\"></span>che <span class=\"_ _4\" id=\"cflshid_28525\"></span>potrebbero <span class=\"_ _d\" id=\"cflshid_28526\"></span>influenzare </span><span class=\"_ _4\" id=\"cflshid_28527\">\u00a0</span><span id=\"cflshid_28528\">l\u2019onerosit\u00e0 <span class=\"_ _d\" id=\"cflshid_28529\"></span>dell\u2019indebitamento </span><span class=\"_ _4\" id=\"cflshid_28530\">\u00a0</span><span id=\"cflshid_28531\">finanziario <span class=\"_ _d\" id=\"cflshid_28532\"></span>a </span><span class=\"_ _4\" id=\"cflshid_28533\">\u00a0</span><span id=\"cflshid_28534\">medio-lungo <span class=\"_ _d\" id=\"cflshid_28535\"></span>termine </span><span class=\"_ _4\" id=\"cflshid_28536\">\u00a0</span><span id=\"cflshid_28537\">e <span class=\"_ _d\" id=\"cflshid_28538\"></span>dei </span></div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28539\">tassi di cambio, che potrebbero influenzare i risultati economici del Gruppo.  </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 wsb3\" id=\"cflshid_28540\">Il costo medio dell\u2019indebitamento risulta parametrato all\u2019andamento dei tassi Euribor a 3 mesi ed a 6 mesi, pi\u00f9 uno </div><div class=\"t m0 x3 h7 y64 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28541\">spread che dipende dallo strumento di finanziamento utilizzato e dal rating della Societ\u00e0.</div><div class=\"t m0 x3 h6 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28542\"><span id=\"cflshid_28543\">Il Gruppo Brunello Cucinelli ricorre all\u2019impiego di <span class=\"_ _a\" id=\"cflshid_28544\"></span>strumenti finanziari derivati con la finalit\u00e0 di <span class=\"_ _a\" id=\"cflshid_28545\"></span>effettuare opera</span><span class=\"ff1\" id=\"cflshid_28546\">-</span></div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28547\">zioni di copertura del rischio di tasso di interesse e del rischio di cambio. </div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28548\">Non \u00e8 prevista la negoziazione di strumenti derivati con finalit\u00e0 speculative.</div><div class=\"t m0 x3 h6 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28549\"><span id=\"cflshid_28550\">Nei <span class=\"_ _a\" id=\"cflshid_28551\"></span>paragrafi <span class=\"_ _c\" id=\"cflshid_28552\"></span>seguenti <span class=\"_ _c\" id=\"cflshid_28553\"></span>vengono <span class=\"_ _c\" id=\"cflshid_28554\"></span>analizzati <span class=\"_ _a\" id=\"cflshid_28555\"></span>singolarmente <span class=\"_ _c\" id=\"cflshid_28556\"></span>i <span class=\"_ _c\" id=\"cflshid_28557\"></span>diversi <span class=\"_ _c\" id=\"cflshid_28558\"></span>rischi, <span class=\"_ _a\" id=\"cflshid_28559\"></span>evidenziando <span class=\"_ _c\" id=\"cflshid_28560\"></span>laddove <span class=\"_ _c\" id=\"cflshid_28561\"></span>necessario, <span class=\"_ _c\" id=\"cflshid_28562\"></span>attra</span><span class=\"ff1\" id=\"cflshid_28563\">-</span></div><div class=\"t m0 x3 h6 y78 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28564\"><span id=\"cflshid_28565\">verso sensitivity <span class=\"_ _0\" id=\"cflshid_28566\"></span>analysis, l\u2019impatto potenziale <span class=\"_ _0\" id=\"cflshid_28567\"></span>sui risultati consuntivi <span class=\"_ _0\" id=\"cflshid_28568\"></span>derivante da ipotetiche <span class=\"_ _3\" id=\"cflshid_28569\"></span>fluttuazioni dei <span class=\"_ _0\" id=\"cflshid_28570\"></span>para</span><span class=\"ff1\" id=\"cflshid_28571\">-</span></div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28572\">metri di riferimento. <span class=\"_ _0\" id=\"cflshid_28573\"></span>T<span class=\"_ _0\" id=\"cflshid_28574\"></span>ali analisi si basano, cos\u00ec come <span class=\"_ _3\" id=\"cflshid_28575\"></span>previsto dall\u2019IFRS 7, su scenari semplificati <span class=\"_ _3\" id=\"cflshid_28576\"></span>applicati ai dati </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28577\">consuntivi dei periodi <span class=\"_ _0\" id=\"cflshid_28578\"></span>presi a riferimento e, per <span class=\"_ _3\" id=\"cflshid_28579\"></span>loro stessa natura, <span class=\"_ _3\" id=\"cflshid_28580\"></span>non possono considerarsi <span class=\"_ _0\" id=\"cflshid_28581\"></span>indicatori degli effetti </div><div class=\"t m0 x3 h6 y6b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28582\"><span id=\"cflshid_28583\">reali <span class=\"_ _3\" id=\"cflshid_28584\"></span>di futuri <span class=\"_ _0\" id=\"cflshid_28585\"></span>cambiamenti dei <span class=\"_ _0\" id=\"cflshid_28586\"></span>parametri di <span class=\"_ _0\" id=\"cflshid_28587\"></span>riferimento a <span class=\"_ _0\" id=\"cflshid_28588\"></span>fronte di <span class=\"_ _0\" id=\"cflshid_28589\"></span>una struttura <span class=\"_ _0\" id=\"cflshid_28590\"></span>patrimoniale e <span class=\"_ _0\" id=\"cflshid_28591\"></span>finanziaria differen</span><span class=\"ff1\" id=\"cflshid_28592\">-</span></div><div class=\"t m0 x3 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28593\">te <span class=\"_ _0\" id=\"cflshid_28594\"></span>e condizioni <span class=\"_ _0\" id=\"cflshid_28595\"></span>di <span class=\"_ _0\" id=\"cflshid_28596\"></span>mercato <span class=\"_ _3\" id=\"cflshid_28597\"></span>diverse, <span class=\"_ _0\" id=\"cflshid_28598\"></span>n\u00e9 possono <span class=\"_ _0\" id=\"cflshid_28599\"></span>riflettere <span class=\"_ _0\" id=\"cflshid_28600\"></span>le <span class=\"_ _3\" id=\"cflshid_28601\"></span>interrelazioni <span class=\"_ _0\" id=\"cflshid_28602\"></span>e la <span class=\"_ _0\" id=\"cflshid_28603\"></span>complessit\u00e0 <span class=\"_ _0\" id=\"cflshid_28604\"></span>dei <span class=\"_ _3\" id=\"cflshid_28605\"></span>mercati <span class=\"_ _0\" id=\"cflshid_28606\"></span>di riferimento.</div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_28615\">RISCHIO DI<span class=\"_ _3\" id=\"cflshid_28616\"></span> T<span class=\"_ _1\" id=\"cflshid_28617\"></span>ASSO DI INTERESSE</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws9f\" id=\"cflshid_28618\">Il Gruppo Brunello Cucinelli \u00e8 esposto alle variazioni dei tassi di interesse, limitatamente ai propri strumenti di </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28619\">debito a tasso variabile. </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_28620\">La sensibilit\u00e0 al rischio di tasso di interesse del Gruppo Brunello Cucinelli \u00e8 gestita tenendo opportunamente in </div><div class=\"t m0 x3 h6 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28621\"><span id=\"cflshid_28622\">considerazione <span class=\"_ _0\" id=\"cflshid_28623\"></span>l\u2019esposizione complessiva: <span class=\"_ _0\" id=\"cflshid_28624\"></span>nell\u2019ambito <span class=\"_ _0\" id=\"cflshid_28625\"></span>della generale <span class=\"_ _0\" id=\"cflshid_28626\"></span>politica <span class=\"_ _0\" id=\"cflshid_28627\"></span>di ottimizzazione <span class=\"_ _0\" id=\"cflshid_28628\"></span>delle <span class=\"_ _0\" id=\"cflshid_28629\"></span>risorse finan</span><span class=\"ff1\" id=\"cflshid_28630\">-</span></div><div class=\"t m0 x3 h7 y4f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28631\">ziarie, il Gruppo ricerca un equilibrio ricorrendo alle forme di finanziamento meno onerose. </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 wsee\" id=\"cflshid_28632\"><span id=\"cflshid_28633\">Relativamente al rischio di mercato per le variazioni del tasso di interesse \u00e8 politica del Gruppo coprire l\u2019espo</span><span class=\"ws0\" id=\"cflshid_28634\">-</span></div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 wsd3\" id=\"cflshid_28635\">sizione relativa alla quota di indebitamento di medio e lungo termine. Nell\u2019attivit\u00e0 di gestione di tale rischio, si </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28636\"><span id=\"cflshid_28637\">utilizzano strumenti derivati di tipo </span><span class=\"ffd\" id=\"cflshid_28638\"><span id=\"cflshid_28639\">inter<span class=\"_ _0\" id=\"cflshid_28640\"></span>est rate swap</span><span class=\"ff1\" id=\"cflshid_28641\">.</span></span></div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28642\">Al <span class=\"_ _3\" id=\"cflshid_28643\"></span>31 <span class=\"_ _3\" id=\"cflshid_28644\"></span>dicembre <span class=\"_ _3\" id=\"cflshid_28645\"></span>2023, <span class=\"_ _3\" id=\"cflshid_28646\"></span>risultano in <span class=\"_ _0\" id=\"cflshid_28647\"></span>essere <span class=\"_ _3\" id=\"cflshid_28648\"></span>1<span class=\"_ _3\" id=\"cflshid_28649\"></span>1 <span class=\"_ _3\" id=\"cflshid_28650\"></span>posizioni <span class=\"_ _3\" id=\"cflshid_28651\"></span>relative a <span class=\"_ _0\" id=\"cflshid_28652\"></span>strumenti <span class=\"_ _3\" id=\"cflshid_28653\"></span>derivati <span class=\"_ _3\" id=\"cflshid_28654\"></span>di tasso <span class=\"_ _0\" id=\"cflshid_28655\"></span>di <span class=\"_ _3\" id=\"cflshid_28656\"></span>tipo <span class=\"_ _3\" id=\"cflshid_28657\"></span>interest rate <span class=\"_ _0\" id=\"cflshid_28658\"></span>swap </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 wsf7\" id=\"cflshid_28659\">a copertura del rischio connesso al potenziale incremento del costo di servizio dei Debiti verso banche dovuto </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws6e\" id=\"cflshid_28660\">all\u2019oscillazione dei tassi di mercato. Il valore nozionale di tali posizioni risultava pari ad Euro 27,5 milioni con un </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28661\">controvalore positivo pari ad Euro 1.015 migliaia circa.</div><div class=\"t m0 x3 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28662\">Al <span class=\"_ _3\" id=\"cflshid_28663\"></span>31 <span class=\"_ _3\" id=\"cflshid_28664\"></span>dicembre <span class=\"_ _3\" id=\"cflshid_28665\"></span>2022, <span class=\"_ _3\" id=\"cflshid_28666\"></span>risultano <span class=\"_ _3\" id=\"cflshid_28667\"></span>in <span class=\"_ _3\" id=\"cflshid_28668\"></span>essere <span class=\"_ _3\" id=\"cflshid_28669\"></span>17 <span class=\"_ _3\" id=\"cflshid_28670\"></span>posizioni <span class=\"_ _3\" id=\"cflshid_28671\"></span>relative <span class=\"_ _3\" id=\"cflshid_28672\"></span>a <span class=\"_ _3\" id=\"cflshid_28673\"></span>strumenti <span class=\"_ _3\" id=\"cflshid_28674\"></span>derivati <span class=\"_ _3\" id=\"cflshid_28675\"></span>di <span class=\"_ _3\" id=\"cflshid_28676\"></span>tasso <span class=\"_ _3\" id=\"cflshid_28677\"></span>di <span class=\"_ _3\" id=\"cflshid_28678\"></span>tipo <span class=\"_ _3\" id=\"cflshid_28679\"></span>interest <span class=\"_ _3\" id=\"cflshid_28680\"></span>rate <span class=\"_ _3\" id=\"cflshid_28681\"></span>swap </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsf7\" id=\"cflshid_28682\">a copertura del rischio connesso al potenziale incremento del costo di servizio dei Debiti verso banche dovuto </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws6e\" id=\"cflshid_28683\">all\u2019oscillazione dei tassi di mercato. Il valore nozionale di tali posizioni risultava pari ad Euro 48,6 milioni con un </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28684\">controvalore positivo pari ad Euro 2.368 migliaia circa.</div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28685\">La parte a breve del Debito verso banche, che serve a finanziare principalmente l\u2019esigenza del capitale circolante, </div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28686\">non \u00e8 soggetta a copertura del rischio di tasso di interesse.</div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 wsbc\" id=\"cflshid_28687\"><span id=\"cflshid_28688\">Il costo dell\u2019indebitamento bancario \u00e8 parametrato al tasso Euribor di periodo pi\u00f9 uno spread che dipende dalla ti</span><span class=\"ws0\" id=\"cflshid_28689\">-</span></div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 wsd0\" id=\"cflshid_28690\">pologia di linea di credito utilizzata. I margini applicati sono paragonabili <span class=\"_ _3\" id=\"cflshid_28691\"></span>ai migliori standard di mercato. Il rischio </div><div class=\"t m0 x3 h7 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28692\">di tasso di interesse, cui il Gruppo Brunello Cucinelli \u00e8 esposto, \u00e8 principalmente originato dai debiti finanziari in </div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28693\">essere.</div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 wsb1\" id=\"cflshid_28694\">Le principali fonti di esposizione del Gruppo Brunello Cucinelli al rischio di tasso di interesse sono riconducibili </div><div class=\"t m0 x3 h6 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28695\"><span id=\"cflshid_28696\">ai finanziamenti <span class=\"_ _a\" id=\"cflshid_28697\"></span>a <span class=\"_ _a\" id=\"cflshid_28698\"></span>breve ed <span class=\"_ _a\" id=\"cflshid_28699\"></span>a medio <span class=\"_ _a\" id=\"cflshid_28700\"></span>e <span class=\"_ _a\" id=\"cflshid_28701\"></span>lungo termine <span class=\"_ _a\" id=\"cflshid_28702\"></span>ed <span class=\"_ _a\" id=\"cflshid_28703\"></span>agli strumenti <span class=\"_ _a\" id=\"cflshid_28704\"></span>derivati. <span class=\"_ _a\" id=\"cflshid_28705\"></span>Pur adottando <span class=\"_ _a\" id=\"cflshid_28706\"></span>il <span class=\"_ _a\" id=\"cflshid_28707\"></span>Gruppo una <span class=\"_ _a\" id=\"cflshid_28708\"></span>pun</span><span class=\"ff1\" id=\"cflshid_28709\">-</span></div><div class=\"t m0 x3 h6 y77 ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_28710\">tuale politica di copertura, i potenziali impatti sul Conto Economico dell\u2019esercizio 2023 (2022 per il comparativo) </div><div class=\"t m0 x3 h6 y66 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28711\">riconducibili al rischio di tasso di interesse sono: </div><div class=\"t m0 x31 h6 y67 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28712\"><span id=\"cflshid_28713\">\u00a0<span class=\"_ _45\" id=\"cflshid_28714\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_28715\">\u00a0</span><span class=\"ff6\" id=\"cflshid_28716\">potenziale <span class=\"_ _0\" id=\"cflshid_28717\"></span>variazione degli <span class=\"_ _0\" id=\"cflshid_28718\"></span>oneri finanziari <span class=\"_ _0\" id=\"cflshid_28719\"></span>e <span class=\"_ _3\" id=\"cflshid_28720\"></span>differenziali <span class=\"_ _0\" id=\"cflshid_28721\"></span>relativi agli <span class=\"_ _0\" id=\"cflshid_28722\"></span>strumenti derivati <span class=\"_ _0\" id=\"cflshid_28723\"></span>in <span class=\"_ _3\" id=\"cflshid_28724\"></span>essere <span class=\"_ _3\" id=\"cflshid_28725\"></span>nell\u2019esercizio </span></div><div class=\"t m0 x32 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28726\">2023;</div><div class=\"t m0 x31 h6 y78 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28727\"><span id=\"cflshid_28728\">\u00a0<span class=\"_ _45\" id=\"cflshid_28729\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_28730\">\u00a0</span><span id=\"cflshid_28731\">potenziale variazione del </span><span class=\"ffd\" id=\"cflshid_28732\">fair value</span><span id=\"cflshid_28733\"> degli strumenti derivati in essere.</span></div><div class=\"t m0 x3 h6 y6a ff1 fs4 fc0 sc0 ls0 ws4c\" id=\"cflshid_28734\"><span id=\"cflshid_28735\">Le potenziali variazioni di </span><span class=\"ffd\" id=\"cflshid_28736\"><span id=\"cflshid_28737\">fair value</span><span class=\"ff6 ws0\" id=\"cflshid_28738\"><span id=\"cflshid_28739\"> della <span class=\"_ _3\" id=\"cflshid_28740\"></span>componente efficace degli <span class=\"_ _0\" id=\"cflshid_28741\"></span>strumenti derivati di copertura <span class=\"_ _3\" id=\"cflshid_28742\"></span>in essere pro</span><span class=\"ff1\" id=\"cflshid_28743\">-</span></span></span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28744\">ducono, invece, impatti a Patrimonio netto.</div><div class=\"t m0 x3 h7 y3 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28753\">Il <span class=\"_ _0\" id=\"cflshid_28754\"></span>Gruppo <span class=\"_ _0\" id=\"cflshid_28755\"></span>Brunello <span class=\"_ _3\" id=\"cflshid_28756\"></span>Cucinelli <span class=\"_ _0\" id=\"cflshid_28757\"></span>ha <span class=\"_ _0\" id=\"cflshid_28758\"></span>effettuato <span class=\"_ _3\" id=\"cflshid_28759\"></span>una <span class=\"_ _0\" id=\"cflshid_28760\"></span>stima <span class=\"_ _3\" id=\"cflshid_28761\"></span>degli <span class=\"_ _0\" id=\"cflshid_28762\"></span>impatti <span class=\"_ _0\" id=\"cflshid_28763\"></span>potenziali <span class=\"_ _3\" id=\"cflshid_28764\"></span>sul <span class=\"_ _0\" id=\"cflshid_28765\"></span>Conto <span class=\"_ _0\" id=\"cflshid_28766\"></span>economico <span class=\"_ _3\" id=\"cflshid_28767\"></span>consolidato <span class=\"_ _0\" id=\"cflshid_28768\"></span>e <span class=\"_ _0\" id=\"cflshid_28769\"></span>sul </div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_28770\">Patrimonio netto dell\u2019esercizio 2024 calcolati con riferimento alla situazione in essere alla chiusura dell\u2019esercizio </div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws48\" id=\"cflshid_28771\"><span id=\"cflshid_28772\">2023 (impatti sul 2023 per il comparativo calcolati con riferimento alla situazione in essere alla chiusura dell\u2019eser</span><span class=\"ws0\" id=\"cflshid_28773\">-</span></div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 wsa3\" id=\"cflshid_28774\">cizio 2022) prodotti da una simulazione della variazione della struttura a termine dei tassi di interesse, mediante il </div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28775\">ricorso a modelli interni di valutazione, basati su logiche di generale accettazione. In particolare:</div><div class=\"t m0 x31 h6 y73 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28776\"><span id=\"cflshid_28777\">\u00a0<span class=\"_ _45\" id=\"cflshid_28778\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_28779\">\u00a0</span><span class=\"ff6\" id=\"cflshid_28780\">per <span class=\"_ _c\" id=\"cflshid_28781\"></span>i <span class=\"_ _c\" id=\"cflshid_28782\"></span>finanziamenti, <span class=\"_ _a\" id=\"cflshid_28783\"></span>tali <span class=\"_ _c\" id=\"cflshid_28784\"></span>impatti <span class=\"_ _c\" id=\"cflshid_28785\"></span>sono <span class=\"_ _c\" id=\"cflshid_28786\"></span>stati <span class=\"_ _c\" id=\"cflshid_28787\"></span>stimati <span class=\"_ _c\" id=\"cflshid_28788\"></span>simulando <span class=\"_ _c\" id=\"cflshid_28789\"></span>una <span class=\"_ _c\" id=\"cflshid_28790\"></span>variazione <span class=\"_ _c\" id=\"cflshid_28791\"></span>parallela <span class=\"_ _c\" id=\"cflshid_28792\"></span>di <span class=\"_ _c\" id=\"cflshid_28793\"></span>+100/-30 <span class=\"_ _c\" id=\"cflshid_28794\"></span>basis <span class=\"_ _c\" id=\"cflshid_28795\"></span>point </span></div><div class=\"t m0 x32 h6 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28796\"><span id=\"cflshid_28797\">(+1%/-0,3%) <span class=\"_ _0\" id=\"cflshid_28798\"></span>della <span class=\"_ _3\" id=\"cflshid_28799\"></span>struttura <span class=\"_ _0\" id=\"cflshid_28800\"></span>a <span class=\"_ _3\" id=\"cflshid_28801\"></span>termine <span class=\"_ _0\" id=\"cflshid_28802\"></span>dei <span class=\"_ _3\" id=\"cflshid_28803\"></span>tassi <span class=\"_ _0\" id=\"cflshid_28804\"></span>di <span class=\"_ _3\" id=\"cflshid_28805\"></span>interesse, <span class=\"_ _0\" id=\"cflshid_28806\"></span>applicata <span class=\"_ _3\" id=\"cflshid_28807\"></span>per <span class=\"_ _0\" id=\"cflshid_28808\"></span>i <span class=\"_ _3\" id=\"cflshid_28809\"></span>soli <span class=\"_ _0\" id=\"cflshid_28810\"></span>flussi <span class=\"_ _3\" id=\"cflshid_28811\"></span>di <span class=\"_ _0\" id=\"cflshid_28812\"></span>cassa <span class=\"_ _3\" id=\"cflshid_28813\"></span>da <span class=\"_ _0\" id=\"cflshid_28814\"></span>liquidare <span class=\"_ _3\" id=\"cflshid_28815\"></span>nell\u2019e</span><span class=\"ff1\" id=\"cflshid_28816\">-</span></div><div class=\"t m0 x32 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28817\">sercizio 2023 (2022 per il comparativo);</div><div class=\"t m0 x31 h6 y50 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28818\"><span id=\"cflshid_28819\">\u00a0<span class=\"_ _45\" id=\"cflshid_28820\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_28821\">\u00a0</span><span class=\"ws99\" id=\"cflshid_28822\">per gli strumenti derivati, simulando una variazione parallela di +100/-30 basis point (+1%/-0,3%) della strut</span><span id=\"cflshid_28823\">-</span></div><div class=\"t m0 x32 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28824\">tura a termine dei tassi di interesse. </div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_28825\">Con riferimento alla situazione in essere al 31 dicembre 2023, uno spostamento parallelo della struttura a termine </div><div class=\"t m0 x3 h7 y53 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28826\">dei <span class=\"_ _0\" id=\"cflshid_28827\"></span>tassi di <span class=\"_ _0\" id=\"cflshid_28828\"></span>interesse <span class=\"_ _3\" id=\"cflshid_28829\"></span>pari <span class=\"_ _3\" id=\"cflshid_28830\"></span>a <span class=\"_ _3\" id=\"cflshid_28831\"></span>+100 <span class=\"_ _0\" id=\"cflshid_28832\"></span>basis point <span class=\"_ _0\" id=\"cflshid_28833\"></span>(+1%) <span class=\"_ _3\" id=\"cflshid_28834\"></span>produrrebbe <span class=\"_ _3\" id=\"cflshid_28835\"></span>un <span class=\"_ _3\" id=\"cflshid_28836\"></span>incremento <span class=\"_ _0\" id=\"cflshid_28837\"></span>degli oneri <span class=\"_ _0\" id=\"cflshid_28838\"></span>finanziari <span class=\"_ _3\" id=\"cflshid_28839\"></span>di <span class=\"_ _3\" id=\"cflshid_28840\"></span>competenza </div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 wsab\" id=\"cflshid_28841\">dell\u2019esercizio 2023 pari a Euro 144 migliaia circa, compensato per Euro 144 migliaia circa da un incremento dei </div><div class=\"t m0 x3 h7 y55 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28842\">differenziali <span class=\"_ _3\" id=\"cflshid_28843\"></span>incassati <span class=\"_ _3\" id=\"cflshid_28844\"></span>a fronte <span class=\"_ _0\" id=\"cflshid_28845\"></span>dei <span class=\"_ _3\" id=\"cflshid_28846\"></span>derivati in <span class=\"_ _0\" id=\"cflshid_28847\"></span>essere. Uno <span class=\"_ _0\" id=\"cflshid_28848\"></span>spostamento parallelo <span class=\"_ _0\" id=\"cflshid_28849\"></span>della <span class=\"_ _3\" id=\"cflshid_28850\"></span>struttura a <span class=\"_ _0\" id=\"cflshid_28851\"></span>termine dei <span class=\"_ _0\" id=\"cflshid_28852\"></span>tassi di </div><div class=\"t m0 x3 h7 y56 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28853\">interesse pari a -30 basis point (-0,3%) produrrebbe un decremento degli oneri finanziari pari <span class=\"_ _a\" id=\"cflshid_28854\"></span>ad Euro 46 migliaia </div><div class=\"t m0 x3 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28855\">circa, <span class=\"_ _c\" id=\"cflshid_28856\"></span>compensato <span class=\"_ _c\" id=\"cflshid_28857\"></span>per <span class=\"_ _d\" id=\"cflshid_28858\"></span>Euro <span class=\"_ _c\" id=\"cflshid_28859\"></span>46 <span class=\"_ _d\" id=\"cflshid_28860\"></span>migliaia <span class=\"_ _c\" id=\"cflshid_28861\"></span>circa <span class=\"_ _d\" id=\"cflshid_28862\"></span>da <span class=\"_ _c\" id=\"cflshid_28863\"></span>una <span class=\"_ _d\" id=\"cflshid_28864\"></span>riduzione <span class=\"_ _c\" id=\"cflshid_28865\"></span>dei <span class=\"_ _d\" id=\"cflshid_28866\"></span>differenziali <span class=\"_ _c\" id=\"cflshid_28867\"></span>incassati <span class=\"_ _d\" id=\"cflshid_28868\"></span>a <span class=\"_ _c\" id=\"cflshid_28869\"></span>fronte <span class=\"_ _d\" id=\"cflshid_28870\"></span>dei <span class=\"_ _c\" id=\"cflshid_28871\"></span>derivati <span class=\"_ _d\" id=\"cflshid_28872\"></span>in </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28873\">essere.</div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_28874\">Con riferimento alla situazione in essere al 31 dicembre 2022, uno spostamento parallelo della struttura a termine </div><div class=\"t m0 x3 h7 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28875\">dei <span class=\"_ _0\" id=\"cflshid_28876\"></span>tassi di <span class=\"_ _0\" id=\"cflshid_28877\"></span>interesse <span class=\"_ _3\" id=\"cflshid_28878\"></span>pari <span class=\"_ _3\" id=\"cflshid_28879\"></span>a <span class=\"_ _3\" id=\"cflshid_28880\"></span>+100 <span class=\"_ _0\" id=\"cflshid_28881\"></span>basis point <span class=\"_ _0\" id=\"cflshid_28882\"></span>(+1%) <span class=\"_ _3\" id=\"cflshid_28883\"></span>produrrebbe <span class=\"_ _3\" id=\"cflshid_28884\"></span>un <span class=\"_ _3\" id=\"cflshid_28885\"></span>incremento <span class=\"_ _0\" id=\"cflshid_28886\"></span>degli oneri <span class=\"_ _0\" id=\"cflshid_28887\"></span>finanziari <span class=\"_ _3\" id=\"cflshid_28888\"></span>di <span class=\"_ _3\" id=\"cflshid_28889\"></span>competenza </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 wsab\" id=\"cflshid_28890\">dell\u2019esercizio 2022 pari a Euro 275 migliaia circa, compensato per Euro 273 migliaia circa da un incremento dei </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28891\">differenziali <span class=\"_ _3\" id=\"cflshid_28892\"></span>incassati <span class=\"_ _3\" id=\"cflshid_28893\"></span>a fronte <span class=\"_ _0\" id=\"cflshid_28894\"></span>dei <span class=\"_ _3\" id=\"cflshid_28895\"></span>derivati in <span class=\"_ _0\" id=\"cflshid_28896\"></span>essere. Uno <span class=\"_ _0\" id=\"cflshid_28897\"></span>spostamento parallelo <span class=\"_ _0\" id=\"cflshid_28898\"></span>della <span class=\"_ _3\" id=\"cflshid_28899\"></span>struttura a <span class=\"_ _0\" id=\"cflshid_28900\"></span>termine dei <span class=\"_ _0\" id=\"cflshid_28901\"></span>tassi di </div><div class=\"t m0 x3 h7 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28902\">interesse pari a -30 basis point (-0,3%) produrrebbe un decremento degli oneri finanziari pari <span class=\"_ _a\" id=\"cflshid_28903\"></span>ad Euro 82 migliaia </div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28904\">circa, <span class=\"_ _c\" id=\"cflshid_28905\"></span>compensato <span class=\"_ _c\" id=\"cflshid_28906\"></span>per <span class=\"_ _d\" id=\"cflshid_28907\"></span>Euro <span class=\"_ _c\" id=\"cflshid_28908\"></span>82 <span class=\"_ _d\" id=\"cflshid_28909\"></span>migliaia <span class=\"_ _c\" id=\"cflshid_28910\"></span>circa <span class=\"_ _d\" id=\"cflshid_28911\"></span>da <span class=\"_ _c\" id=\"cflshid_28912\"></span>una <span class=\"_ _d\" id=\"cflshid_28913\"></span>riduzione <span class=\"_ _c\" id=\"cflshid_28914\"></span>dei <span class=\"_ _d\" id=\"cflshid_28915\"></span>differenziali <span class=\"_ _c\" id=\"cflshid_28916\"></span>incassati <span class=\"_ _d\" id=\"cflshid_28917\"></span>a <span class=\"_ _c\" id=\"cflshid_28918\"></span>fronte <span class=\"_ _d\" id=\"cflshid_28919\"></span>dei <span class=\"_ _c\" id=\"cflshid_28920\"></span>derivati <span class=\"_ _d\" id=\"cflshid_28921\"></span>in </div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_28922\">essere.</div><div class=\"t m0 xb5 h11 y59e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28923\">Interessi 31 dicembr<span class=\"_ _3\" id=\"cflshid_28924\"></span>e 2023</div><div class=\"t m0 x3 h11 y59f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28925\"><span id=\"cflshid_28926\">Finanziamenti</span><span class=\"_ _d2\" id=\"cflshid_28927\">\u00a0</span><span id=\"cflshid_28928\">Debito residuo </span></div><div class=\"t m0 x56 h14 y5a0 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28929\">(Eur<span class=\"_ _3\" id=\"cflshid_28930\"></span>o/000)</div><div class=\"t m0 x52 h11 y59f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28931\">Impatto a Conto </div><div class=\"t m0 x52 h11 y5a0 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28932\">Economico 2023</div><div class=\"t m0 x78 h11 y5a1 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28933\">+100 bps</div><div class=\"t m0 x64 h14 y5a2 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28934\">(Eur<span class=\"_ _3\" id=\"cflshid_28935\"></span>o/000)</div><div class=\"t m0 xa5 h11 y59f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28936\">Impatto a Conto </div><div class=\"t m0 xa5 h11 y5a0 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28937\">Economico 2023</div><div class=\"t m0 xb6 h11 y5a1 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28938\">-30 bps</div><div class=\"t m0 xa1 h14 y5a2 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28939\">(Eur<span class=\"_ _3\" id=\"cflshid_28940\"></span>o/000)</div><div class=\"t m0 x3 h2 y5a3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28941\"><span id=\"cflshid_28942\">Finanziamenti passivi</span><span class=\"_ _22d\" id=\"cflshid_28943\">\u00a0</span><span id=\"cflshid_28944\">46.446</span><span class=\"_ _144\" id=\"cflshid_28945\">\u00a0</span><span id=\"cflshid_28946\">(144)</span><span class=\"_ _16d\" id=\"cflshid_28947\">\u00a0</span><span id=\"cflshid_28948\">46</span></div><div class=\"t m0 x3 h5 y5a4 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28949\"><span id=\"cflshid_28950\">T<span class=\"_ _2\" id=\"cflshid_28951\"></span>otale Finanziamenti</span><span class=\"_ _145\" id=\"cflshid_28952\">\u00a0</span><span id=\"cflshid_28953\">46.446</span><span class=\"_ _144\" id=\"cflshid_28954\">\u00a0</span><span id=\"cflshid_28955\">(144)</span><span class=\"_ _1d\" id=\"cflshid_28956\">\u00a0</span><span id=\"cflshid_28957\">46</span></div><div class=\"t m0 x3 h11 y5a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28958\"><span id=\"cflshid_28959\">Strumenti derivati</span><span class=\"_ _212\" id=\"cflshid_28960\">\u00a0</span><span id=\"cflshid_28961\">Nozionale residuo </span></div><div class=\"t m0 x56 h14 y5a6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28962\">(Eur<span class=\"_ _3\" id=\"cflshid_28963\"></span>o/000)</div><div class=\"t m0 x52 h11 y5a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28964\">Impatto a Conto </div><div class=\"t m0 x52 h11 y5a6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28965\">Economico 2023</div><div class=\"t m0 x78 h11 y5a7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28966\">+100 bps</div><div class=\"t m0 x64 h14 y5a8 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28967\">(Eur<span class=\"_ _3\" id=\"cflshid_28968\"></span>o/000)</div><div class=\"t m0 xa5 h11 y5a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28969\">Impatto a Conto </div><div class=\"t m0 xa5 h11 y5a6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28970\">Economico 2023</div><div class=\"t m0 xb6 h11 y5a7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28971\">-30 bps</div><div class=\"t m0 xa1 h14 y5a8 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_28972\">(Eur<span class=\"_ _3\" id=\"cflshid_28973\"></span>o/000)</div><div class=\"t m0 x3 h2 y5a9 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28974\"><span id=\"cflshid_28975\">Strumenti derivati a copertura di flussi di cassa</span><span class=\"_ _f6\" id=\"cflshid_28976\">\u00a0</span><span class=\"ff1\" id=\"cflshid_28977\"><span id=\"cflshid_28978\">27.500</span><span class=\"_ _148\" id=\"cflshid_28979\">\u00a0</span><span id=\"cflshid_28980\">144</span><span class=\"_ _cd\" id=\"cflshid_28981\">\u00a0</span><span id=\"cflshid_28982\">(46)</span></span></div><div class=\"t m0 x3 h5 y5aa ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28983\"><span id=\"cflshid_28984\">T<span class=\"_ _2\" id=\"cflshid_28985\"></span>otale derivati</span><span class=\"_ _235\" id=\"cflshid_28986\">\u00a0</span><span id=\"cflshid_28987\">27.500</span><span class=\"_ _148\" id=\"cflshid_28988\">\u00a0</span><span id=\"cflshid_28989\">144</span><span class=\"_ _cd\" id=\"cflshid_28990\">\u00a0</span><span id=\"cflshid_28991\">(46)</span></div><div class=\"t m0 x3 h5 y5ab ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_28992\"><span id=\"cflshid_28993\">TOT<span class=\"_ _2\" id=\"cflshid_28994\"></span>ALE</span><span class=\"_ _236\" id=\"cflshid_28995\">\u00a0</span><span id=\"cflshid_28996\">-</span><span class=\"_ _111\" id=\"cflshid_28997\">\u00a0</span><span id=\"cflshid_28998\">-</span></div><div class=\"t m0 xb5 h11 y5ac ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29007\">Interessi 31 dicembr<span class=\"_ _3\" id=\"cflshid_29008\"></span>e 2022</div><div class=\"t m0 x3 h11 y5ad ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29009\"><span id=\"cflshid_29010\">Finanziamenti</span><span class=\"_ _d2\" id=\"cflshid_29011\">\u00a0</span><span id=\"cflshid_29012\">Debito residuo </span></div><div class=\"t m0 x56 h14 y5ae fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29013\">(Eur<span class=\"_ _3\" id=\"cflshid_29014\"></span>o/000)</div><div class=\"t m0 x52 h11 y5ad ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29015\">Impatto a Conto </div><div class=\"t m0 x52 h11 y5ae ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29016\">Economico 2022</div><div class=\"t m0 x78 h11 y5af ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29017\">+100 bps</div><div class=\"t m0 x64 h14 y5b0 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29018\">(Eur<span class=\"_ _3\" id=\"cflshid_29019\"></span>o/000)</div><div class=\"t m0 xa5 h11 y5ad ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29020\">Impatto a Conto </div><div class=\"t m0 xa5 h11 y5ae ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29021\">Economico 2022</div><div class=\"t m0 xb6 h11 y5af ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29022\">-30 bps</div><div class=\"t m0 xa1 h14 y5b0 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29023\">(Eur<span class=\"_ _3\" id=\"cflshid_29024\"></span>o/000)</div><div class=\"t m0 x3 h2 y5b1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29025\"><span id=\"cflshid_29026\">Finanziamenti passivi</span><span class=\"_ _22d\" id=\"cflshid_29027\">\u00a0</span><span id=\"cflshid_29028\">77.610</span><span class=\"_ _144\" id=\"cflshid_29029\">\u00a0</span><span id=\"cflshid_29030\">(275)</span><span class=\"_ _16d\" id=\"cflshid_29031\">\u00a0</span><span id=\"cflshid_29032\">82</span></div><div class=\"t m0 x3 h5 y5b2 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29033\"><span id=\"cflshid_29034\">T<span class=\"_ _2\" id=\"cflshid_29035\"></span>otale Finanziamenti</span><span class=\"_ _145\" id=\"cflshid_29036\">\u00a0</span><span id=\"cflshid_29037\">77.610</span><span class=\"_ _144\" id=\"cflshid_29038\">\u00a0</span><span id=\"cflshid_29039\">(275)</span><span class=\"_ _1d\" id=\"cflshid_29040\">\u00a0</span><span id=\"cflshid_29041\">82</span></div><div class=\"t m0 x3 h11 y5b3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29042\"><span id=\"cflshid_29043\">Strumenti derivati</span><span class=\"_ _212\" id=\"cflshid_29044\">\u00a0</span><span id=\"cflshid_29045\">Nozionale residuo </span></div><div class=\"t m0 x56 h14 y5b4 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29046\">(Eur<span class=\"_ _3\" id=\"cflshid_29047\"></span>o/000)</div><div class=\"t m0 x52 h11 y5b3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29048\">Impatto a Conto </div><div class=\"t m0 x52 h11 y5b4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29049\">Economico 2022</div><div class=\"t m0 x78 h11 y5b5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29050\">+100 bps</div><div class=\"t m0 x64 h14 y5b6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29051\">(Eur<span class=\"_ _3\" id=\"cflshid_29052\"></span>o/000)</div><div class=\"t m0 xa5 h11 y5b3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29053\">Impatto a Conto </div><div class=\"t m0 xa5 h11 y5b4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29054\">Economico 2022</div><div class=\"t m0 xb6 h11 y5b5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29055\">-30 bps</div><div class=\"t m0 xa1 h14 y5b6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29056\">(Eur<span class=\"_ _3\" id=\"cflshid_29057\"></span>o/000)</div><div class=\"t m0 x3 h2 y5b7 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29058\"><span id=\"cflshid_29059\">Strumenti derivati a copertura di flussi di cassa</span><span class=\"_ _f6\" id=\"cflshid_29060\">\u00a0</span><span class=\"ff1\" id=\"cflshid_29061\"><span id=\"cflshid_29062\">48.563</span><span class=\"_ _148\" id=\"cflshid_29063\">\u00a0</span><span id=\"cflshid_29064\">273</span><span class=\"_ _cd\" id=\"cflshid_29065\">\u00a0</span><span id=\"cflshid_29066\">(82)</span></span></div><div class=\"t m0 x3 h5 y5b8 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29067\"><span id=\"cflshid_29068\">T<span class=\"_ _2\" id=\"cflshid_29069\"></span>otale derivati</span><span class=\"_ _235\" id=\"cflshid_29070\">\u00a0</span><span id=\"cflshid_29071\">48.563</span><span class=\"_ _148\" id=\"cflshid_29072\">\u00a0</span><span id=\"cflshid_29073\">273</span><span class=\"_ _cd\" id=\"cflshid_29074\">\u00a0</span><span id=\"cflshid_29075\">(82)</span></div><div class=\"t m0 x3 h5 y5b9 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29076\"><span id=\"cflshid_29077\">TOT<span class=\"_ _2\" id=\"cflshid_29078\"></span>ALE</span><span class=\"_ _237\" id=\"cflshid_29079\">\u00a0</span><span class=\"_ _20\" id=\"cflshid_29080\">\u00a0</span><span id=\"cflshid_29081\">(2)</span><span class=\"_ _1a4\" id=\"cflshid_29082\">\u00a0</span><span id=\"cflshid_29083\">-</span></div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_29084\">Con riferimento alla situazione in essere al 31 dicembre 2023, uno spostamento parallelo della struttura a termine </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsbe\" id=\"cflshid_29085\"><span id=\"cflshid_29086\">dei tassi di interesse pari a +100 basis point (+1%) produrrebbe un incremento del valore patrimoniale degli stru</span><span class=\"ws0\" id=\"cflshid_29087\">-</span></div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 wsc5\" id=\"cflshid_29088\">menti derivati di copertura in essere pari a Euro 242 migliaia circa, con impatto unicamente sul Patrimonio netto. </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws93\" id=\"cflshid_29089\">Uno spostamento parallelo della struttura a termine dei tassi di interesse pari a -30 basis point (-0,3%) produrrebbe </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws85\" id=\"cflshid_29090\">un decremento del valore patrimoniale degli strumenti derivati in essere pari ad Euro 73 migliaia circa, con impatto </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29091\">unicamente sul Patrimonio netto.</div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws55\" id=\"cflshid_29092\">Con riferimento alla situazione in essere al 31 dicembre 2022, uno spostamento parallelo della struttura a termine </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 wsbe\" id=\"cflshid_29093\"><span id=\"cflshid_29094\">dei tassi di interesse pari a +100 basis point (+1%) produrrebbe un incremento del valore patrimoniale degli stru</span><span class=\"ws0\" id=\"cflshid_29095\">-</span></div><div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 wsc5\" id=\"cflshid_29096\">menti derivati di copertura in essere pari a Euro 553 migliaia circa, con impatto unicamente sul Patrimonio netto. </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws93\" id=\"cflshid_29097\">Uno spostamento parallelo della struttura a termine dei tassi di interesse pari a -30 basis point (-0,3%) produrrebbe </div><div class=\"t m0 x3 h6 y61 ff1 fs4 fc0 sc0 ls0 ws50\" id=\"cflshid_29098\"><span id=\"cflshid_29099\">un decremento del valore patrimoniale degli strumenti derivati in essere pari ad Euro 168 migliaia circa, con im</span><span class=\"ws0\" id=\"cflshid_29100\">-</span></div><div class=\"t m0 x3 h6 y62 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29101\">patto unicamente sul Patrimonio netto.</div><div class=\"t m0 x15 h11 y5ba ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29102\"><span class=\"_ _13a\" id=\"cflshid_29103\">\u00a0</span><span id=\"cflshid_29104\">Sensitivit\u00e0 V<span class=\"_ _0\" id=\"cflshid_29105\"></span>alore equo derivati 31 dicembr<span class=\"_ _3\" id=\"cflshid_29106\"></span>e 2023</span></div><div class=\"t m0 xb7 h11 y5bb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29107\">V<span class=\"_ _0\" id=\"cflshid_29108\"></span>alore </div><div class=\"t m0 x6e h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29109\">nozionale </div><div class=\"t m0 xb8 h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29110\">(Euro/000)</div><div class=\"t m0 x6 h11 y5bb ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29111\"><span id=\"cflshid_29112\">Fair value</span><span class=\"ff3\" id=\"cflshid_29113\">\u00a0</span></div><div class=\"t m0 x3e h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29114\">(Euro/000)</div><div class=\"t m0 x7a h11 y5bb ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29115\"><span id=\"cflshid_29116\">Fair value</span><span class=\"ff3\" id=\"cflshid_29117\">\u00a0</span></div><div class=\"t m0 x46 h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29118\">netto +100 </div><div class=\"t m0 xa7 h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29119\">bps</div><div class=\"t m0 x1b h11 y5bb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29120\">V<span class=\"_ _0\" id=\"cflshid_29121\"></span>ariazione </div><div class=\"t m0 x2a h11 y5bc ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29122\"><span id=\"cflshid_29123\">fair value</span><span class=\"ff3\" id=\"cflshid_29124\">\u00a0</span></div><div class=\"t m0 xb9 h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29125\">netto</div><div class=\"t m0 xba h11 y5be ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29126\">+100 bps</div><div class=\"t m0 x85 h11 y5bb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29127\">Impatto </div><div class=\"t m0 x39 h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29128\">a Conto </div><div class=\"t m0 x8e h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29129\">Economico </div><div class=\"t m0 x29 h11 y5be ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29130\">+100 bps</div><div class=\"t m0 x91 h11 y5bb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29131\">Impatto </div><div class=\"t m0 x93 h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29132\">Patrimonio </div><div class=\"t m0 x77 h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29133\">Netto</div><div class=\"t m0 x62 h11 y5be ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29134\">+100 bps</div><div class=\"t m0 x71 h11 y5bb ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29135\"><span id=\"cflshid_29136\">Fair value</span><span class=\"ff3\" id=\"cflshid_29137\">\u00a0</span></div><div class=\"t m0 xbb h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29138\">netto</div><div class=\"t m0 x38 h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29139\">-30 bps</div><div class=\"t m0 x4f h11 y5bb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29140\">V<span class=\"_ _0\" id=\"cflshid_29141\"></span>ariazione </div><div class=\"t m0 xb0 h11 y5bc ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29142\"><span id=\"cflshid_29143\">fair value</span><span class=\"ff3\" id=\"cflshid_29144\">\u00a0</span></div><div class=\"t m0 x3d h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29145\">netto</div><div class=\"t m0 x3a h11 y5be ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29146\">-30bps</div><div class=\"t m0 x80 h11 y5bb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29147\">Impatto </div><div class=\"t m0 x80 h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29148\">a Conto </div><div class=\"t m0 x66 h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29149\">Economico</div><div class=\"t m0 x7f h11 y5be ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29150\">-30bps</div><div class=\"t m0 xbc h11 y5bb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29151\">Impatto </div><div class=\"t m0 x67 h11 y5bc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29152\">Patrimonio </div><div class=\"t m0 xbd h11 y5bd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29153\">Netto</div><div class=\"t m0 xb6 h11 y5be ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29154\">-30 bps</div><div class=\"t m0 xbe h11 y5bf ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29155\"><span id=\"cflshid_29156\">a</span><span class=\"_ _14b\" id=\"cflshid_29157\">\u00a0</span><span id=\"cflshid_29158\">b</span><span class=\"_ _82\" id=\"cflshid_29159\">\u00a0</span><span id=\"cflshid_29160\">c</span><span class=\"_ _c5\" id=\"cflshid_29161\">\u00a0</span><span id=\"cflshid_29162\">d = c-b</span><span class=\"_ _a6\" id=\"cflshid_29163\">\u00a0</span><span id=\"cflshid_29164\">e = d-f</span><span class=\"_ _1ba\" id=\"cflshid_29165\">\u00a0</span><span id=\"cflshid_29166\">f</span><span class=\"_ _66\" id=\"cflshid_29167\">\u00a0</span><span id=\"cflshid_29168\">g</span><span class=\"_ _15d\" id=\"cflshid_29169\">\u00a0</span><span id=\"cflshid_29170\">h = g-b</span><span class=\"_ _43\" id=\"cflshid_29171\">\u00a0</span><span id=\"cflshid_29172\">i = h-j</span><span class=\"_ _4d\" id=\"cflshid_29173\">\u00a0</span><span id=\"cflshid_29174\">j</span></div><div class=\"t m0 x3 h2 y5c0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29175\">Strumenti derivati a </div><div class=\"t m0 x3 h10 y5c1 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29176\">copertura flussi di cassa</div><div class=\"t m0 xbf h2 y5c2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29177\"><span id=\"cflshid_29178\">27.500</span><span class=\"_ _c3\" id=\"cflshid_29179\">\u00a0</span><span id=\"cflshid_29180\">1.015</span><span class=\"_ _c3\" id=\"cflshid_29181\">\u00a0</span><span id=\"cflshid_29182\">1.257</span><span class=\"_ _55\" id=\"cflshid_29183\">\u00a0</span><span id=\"cflshid_29184\">242</span><span class=\"_ _13c\" id=\"cflshid_29185\">\u00a0</span><span id=\"cflshid_29186\">-</span><span class=\"_ _60\" id=\"cflshid_29187\">\u00a0</span><span id=\"cflshid_29188\">242</span><span class=\"_ _54\" id=\"cflshid_29189\">\u00a0</span><span id=\"cflshid_29190\">942</span><span class=\"_ _5c\" id=\"cflshid_29191\">\u00a0</span><span id=\"cflshid_29192\">(73)</span><span class=\"_ _13c\" id=\"cflshid_29193\">\u00a0</span><span id=\"cflshid_29194\">-</span><span class=\"_ _54\" id=\"cflshid_29195\">\u00a0</span><span id=\"cflshid_29196\">(73)</span></div><div class=\"t m0 x3 h5 y5c3 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29197\"><span id=\"cflshid_29198\">TOT<span class=\"_ _2\" id=\"cflshid_29199\"></span>ALE</span><span class=\"_ _c9\" id=\"cflshid_29200\">\u00a0</span><span id=\"cflshid_29201\">27.500</span><span class=\"_ _c3\" id=\"cflshid_29202\">\u00a0</span><span id=\"cflshid_29203\">1.015</span><span class=\"_ _c3\" id=\"cflshid_29204\">\u00a0</span><span id=\"cflshid_29205\">1.257</span><span class=\"_ _55\" id=\"cflshid_29206\">\u00a0</span><span id=\"cflshid_29207\">242</span><span class=\"_ _13c\" id=\"cflshid_29208\">\u00a0</span><span id=\"cflshid_29209\">-</span><span class=\"_ _60\" id=\"cflshid_29210\">\u00a0</span><span id=\"cflshid_29211\">242</span><span class=\"_ _54\" id=\"cflshid_29212\">\u00a0</span><span id=\"cflshid_29213\">942</span><span class=\"_ _5c\" id=\"cflshid_29214\">\u00a0</span><span id=\"cflshid_29215\">(73)</span><span class=\"_ _13c\" id=\"cflshid_29216\">\u00a0</span><span id=\"cflshid_29217\">-</span><span class=\"_ _54\" id=\"cflshid_29218\">\u00a0</span><span id=\"cflshid_29219\">(73)</span></div><div class=\"t m0 x15 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29228\"><span class=\"_ _13a\" id=\"cflshid_29229\">\u00a0</span><span id=\"cflshid_29230\">Sensitivit\u00e0 V<span class=\"_ _0\" id=\"cflshid_29231\"></span>alore equo derivati 31 dicembr<span class=\"_ _3\" id=\"cflshid_29232\"></span>e 2022</span></div><div class=\"t m0 xb7 h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29233\">V<span class=\"_ _0\" id=\"cflshid_29234\"></span>alore </div><div class=\"t m0 x6e h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29235\">nozionale </div><div class=\"t m0 xb8 h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29236\">(Euro/000)</div><div class=\"t m0 x6 h11 y19b ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29237\"><span id=\"cflshid_29238\">Fair value</span><span class=\"ff3\" id=\"cflshid_29239\">\u00a0</span></div><div class=\"t m0 x3e h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29240\">(Euro/000)</div><div class=\"t m0 x7a h32 y19b ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29241\">Fair value </div><div class=\"t m0 x46 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29242\">netto +100 </div><div class=\"t m0 xa7 h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29243\">bps</div><div class=\"t m0 x1b h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29244\">V<span class=\"_ _0\" id=\"cflshid_29245\"></span>ariazione </div><div class=\"t m0 x2a h32 y5c4 ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29246\">fair value </div><div class=\"t m0 xb9 h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29247\">netto</div><div class=\"t m0 xba h11 y5c6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29248\">+100 bps</div><div class=\"t m0 x85 h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29249\">Impatto </div><div class=\"t m0 x39 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29250\">a Conto </div><div class=\"t m0 x8e h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29251\">Economico </div><div class=\"t m0 x29 h11 y5c6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29252\">+100 bps</div><div class=\"t m0 x91 h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29253\">Impatto </div><div class=\"t m0 x93 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29254\">Patrimonio </div><div class=\"t m0 x77 h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29255\">Netto</div><div class=\"t m0 x62 h11 y5c6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29256\">+100 bps</div><div class=\"t m0 x71 h32 y19b ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29257\">Fair value </div><div class=\"t m0 xbb h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29258\">netto</div><div class=\"t m0 x38 h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29259\">-30 bps</div><div class=\"t m0 x4f h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29260\">V<span class=\"_ _0\" id=\"cflshid_29261\"></span>ariazione </div><div class=\"t m0 xb0 h32 y5c4 ff8 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29262\">fair value </div><div class=\"t m0 x3d h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29263\">netto</div><div class=\"t m0 x3a h11 y5c6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29264\">-30bps</div><div class=\"t m0 x80 h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29265\">Impatto </div><div class=\"t m0 x80 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29266\">a Conto </div><div class=\"t m0 x66 h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29267\">Economico</div><div class=\"t m0 x7f h11 y5c6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29268\">-30bps</div><div class=\"t m0 xbc h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29269\">Impatto </div><div class=\"t m0 x67 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29270\">Patrimonio </div><div class=\"t m0 xbd h11 y5c5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29271\">Netto</div><div class=\"t m0 xb6 h11 y5c6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29272\">-30 bps</div><div class=\"t m0 xbe h11 y5c7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29273\"><span id=\"cflshid_29274\">a</span><span class=\"_ _14b\" id=\"cflshid_29275\">\u00a0</span><span id=\"cflshid_29276\">b</span><span class=\"_ _82\" id=\"cflshid_29277\">\u00a0</span><span id=\"cflshid_29278\">c</span><span class=\"_ _c5\" id=\"cflshid_29279\">\u00a0</span><span id=\"cflshid_29280\">d = c-b</span><span class=\"_ _a6\" id=\"cflshid_29281\">\u00a0</span><span id=\"cflshid_29282\">e = d-f</span><span class=\"_ _1ba\" id=\"cflshid_29283\">\u00a0</span><span id=\"cflshid_29284\">f</span><span class=\"_ _66\" id=\"cflshid_29285\">\u00a0</span><span id=\"cflshid_29286\">g</span><span class=\"_ _15d\" id=\"cflshid_29287\">\u00a0</span><span id=\"cflshid_29288\">h = g-b</span><span class=\"_ _43\" id=\"cflshid_29289\">\u00a0</span><span id=\"cflshid_29290\">i = h-j</span><span class=\"_ _4d\" id=\"cflshid_29291\">\u00a0</span><span id=\"cflshid_29292\">j</span></div><div class=\"t m0 x3 h2 y5c8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29293\">Strumenti derivati a </div><div class=\"t m0 x3 h10 y5c9 ff6 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29294\">copertura flussi di cassa</div><div class=\"t m0 xbf h2 y5ca ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29295\"><span id=\"cflshid_29296\">48.563</span><span class=\"_ _c3\" id=\"cflshid_29297\">\u00a0</span><span id=\"cflshid_29298\">2.368</span><span class=\"_ _c3\" id=\"cflshid_29299\">\u00a0</span><span id=\"cflshid_29300\">2.921</span><span class=\"_ _55\" id=\"cflshid_29301\">\u00a0</span><span id=\"cflshid_29302\">553</span><span class=\"_ _13c\" id=\"cflshid_29303\">\u00a0</span><span id=\"cflshid_29304\">-</span><span class=\"_ _60\" id=\"cflshid_29305\">\u00a0</span><span id=\"cflshid_29306\">553</span><span class=\"_ _c3\" id=\"cflshid_29307\">\u00a0</span><span id=\"cflshid_29308\">2.200</span><span class=\"_ _92\" id=\"cflshid_29309\">\u00a0</span><span id=\"cflshid_29310\">(168)</span><span class=\"_ _13c\" id=\"cflshid_29311\">\u00a0</span><span id=\"cflshid_29312\">-</span><span class=\"_ _f2\" id=\"cflshid_29313\">\u00a0</span><span id=\"cflshid_29314\">(168)</span></div><div class=\"t m0 x3 h5 y5cb ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29315\"><span id=\"cflshid_29316\">TOT<span class=\"_ _2\" id=\"cflshid_29317\"></span>ALE</span><span class=\"_ _c9\" id=\"cflshid_29318\">\u00a0</span><span id=\"cflshid_29319\">48.563</span><span class=\"_ _c3\" id=\"cflshid_29320\">\u00a0</span><span id=\"cflshid_29321\">2.368</span><span class=\"_ _c3\" id=\"cflshid_29322\">\u00a0</span><span id=\"cflshid_29323\">2.921</span><span class=\"_ _55\" id=\"cflshid_29324\">\u00a0</span><span id=\"cflshid_29325\">553</span><span class=\"_ _13c\" id=\"cflshid_29326\">\u00a0</span><span id=\"cflshid_29327\">-</span><span class=\"_ _60\" id=\"cflshid_29328\">\u00a0</span><span id=\"cflshid_29329\">553</span><span class=\"_ _c3\" id=\"cflshid_29330\">\u00a0</span><span id=\"cflshid_29331\">2.200</span><span class=\"_ _92\" id=\"cflshid_29332\">\u00a0</span><span id=\"cflshid_29333\">(168)</span><span class=\"_ _13c\" id=\"cflshid_29334\">\u00a0</span><span id=\"cflshid_29335\">-</span><span class=\"_ _f2\" id=\"cflshid_29336\">\u00a0</span><span id=\"cflshid_29337\">(168)</span></div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_29338\">Le ipotesi relative all\u2019ampiezza delle variazioni dei parametri di mercato utilizzate per la simulazione degli shock </div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 wsc4\" id=\"cflshid_29339\"><span id=\"cflshid_29340\">sono state formulate sulla base di un\u2019analisi dell\u2019evoluzione storica di tali parametri con riferimento ad un oriz</span><span class=\"ws0\" id=\"cflshid_29341\">-</span></div><div class=\"t m0 x3 h6 y52 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29342\">zonte temporale di 12 mesi.</div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_29343\">RISCHIO DI<span class=\"_ _3\" id=\"cflshid_29344\"></span> T<span class=\"_ _1\" id=\"cflshid_29345\"></span>ASSO DI CAMBIO</div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29346\">Il Gruppo Brunello Cucinelli \u00e8 esposto alla variazione dei tassi di cambio delle valute in cui sono regolate le ope-</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_29347\">razioni di vendita (prevalentemente dollari americani) verso le consociate e i clienti terzi, a fronte di una struttura </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws85\" id=\"cflshid_29348\">dei costi concentrati soprattutto nell\u2019area euro. T<span class=\"_ _2\" id=\"cflshid_29349\"></span>ale rischio si estrinseca nell\u2019eventualit\u00e0 che il controvalore in Euro </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws56\" id=\"cflshid_29350\">dei ricavi diminuisca a seguito di oscillazioni sfavorevoli del tasso di cambio, impedendo il conseguimento del </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29351\">margine desiderato. </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29352\">A<span class=\"_ _0\" id=\"cflshid_29353\"></span><span class=\"_ _3\" id=\"cflshid_29354\"></span>seguito <span class=\"_ _3\" id=\"cflshid_29355\"></span>della <span class=\"_ _3\" id=\"cflshid_29356\"></span>composizione <span class=\"_ _0\" id=\"cflshid_29357\"></span>geografica della <span class=\"_ _0\" id=\"cflshid_29358\"></span>struttura societaria, <span class=\"_ _0\" id=\"cflshid_29359\"></span>che <span class=\"_ _3\" id=\"cflshid_29360\"></span>prevede <span class=\"_ _3\" id=\"cflshid_29361\"></span>la <span class=\"_ _0\" id=\"cflshid_29362\"></span>presenza delle <span class=\"_ _0\" id=\"cflshid_29363\"></span>societ\u00e0 controllate </div><div class=\"t m0 x3 h6 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29364\"><span id=\"cflshid_29365\">in <span class=\"_ _a\" id=\"cflshid_29366\"></span>diversi <span class=\"_ _a\" id=\"cflshid_29367\"></span>Paesi <span class=\"_ _a\" id=\"cflshid_29368\"></span>con valute <span class=\"_ _a\" id=\"cflshid_29369\"></span>differenti, <span class=\"_ _a\" id=\"cflshid_29370\"></span>il <span class=\"_ _a\" id=\"cflshid_29371\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_29372\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_29373\"></span>esposto <span class=\"_ _a\" id=\"cflshid_29374\"></span>al <span class=\"_ _a\" id=\"cflshid_29375\"></span>rischio <span class=\"_ _a\" id=\"cflshid_29376\"></span>di <span class=\"_ _a\" id=\"cflshid_29377\"></span>cambio <span class=\"_ _a\" id=\"cflshid_29378\"></span>relativo <span class=\"_ _a\" id=\"cflshid_29379\"></span>ai <span class=\"_ _a\" id=\"cflshid_29380\"></span>flussi <span class=\"_ _a\" id=\"cflshid_29381\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_29382\"></span>interso</span><span class=\"ff1\" id=\"cflshid_29383\">-</span></div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29384\">cietari (principalmente dividendi, finanziamenti, operazioni sul capitale).</div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29385\">Infine, il Gruppo \u00e8 esposto <span class=\"_ _a\" id=\"cflshid_29386\"></span>al cosiddetto \u201crischio di conversione\u201d. T<span class=\"_ _0\" id=\"cflshid_29387\"></span>ale rischio comporta che attivit\u00e0 e <span class=\"_ _a\" id=\"cflshid_29388\"></span>passivit\u00e0 di </div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29389\">societ\u00e0 <span class=\"_ _a\" id=\"cflshid_29390\"></span>consolidate, la <span class=\"_ _a\" id=\"cflshid_29391\"></span>cui <span class=\"_ _a\" id=\"cflshid_29392\"></span>valuta <span class=\"_ _a\" id=\"cflshid_29393\"></span>funzionale <span class=\"_ _a\" id=\"cflshid_29394\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_29395\"></span>differente <span class=\"_ _a\" id=\"cflshid_29396\"></span>dall\u2019euro, <span class=\"_ _a\" id=\"cflshid_29397\"></span>possono <span class=\"_ _a\" id=\"cflshid_29398\"></span>assumere <span class=\"_ _a\" id=\"cflshid_29399\"></span>controvalori in <span class=\"_ _a\" id=\"cflshid_29400\"></span>euro <span class=\"_ _a\" id=\"cflshid_29401\"></span>diversi </div><div class=\"t m0 x3 h6 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29402\"><span id=\"cflshid_29403\">a seconda dell\u2019andamento <span class=\"_ _a\" id=\"cflshid_29404\"></span>dei tassi <span class=\"_ _a\" id=\"cflshid_29405\"></span>di cambio, il <span class=\"_ _a\" id=\"cflshid_29406\"></span>cui importo <span class=\"_ _a\" id=\"cflshid_29407\"></span>si riflette contabilmente <span class=\"_ _a\" id=\"cflshid_29408\"></span>nella voce \u201criserva <span class=\"_ _a\" id=\"cflshid_29409\"></span>di tradu</span><span class=\"ff1\" id=\"cflshid_29410\">-</span></div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29411\">zione\u201d, all\u2019interno del patrimonio <span class=\"_ _a\" id=\"cflshid_29412\"></span>netto. Il Gruppo monitora <span class=\"_ _a\" id=\"cflshid_29413\"></span>l\u2019andamento di tale esposizione, <span class=\"_ _a\" id=\"cflshid_29414\"></span>a fronte della quale, </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29415\">alla data di riferimento del bilancio, non erano in essere operazioni di copertura.</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29416\"><span id=\"cflshid_29417\">Al <span class=\"_ _4\" id=\"cflshid_29418\"></span>fine <span class=\"_ _d\" id=\"cflshid_29419\"></span>di </span><span class=\"_ _4\" id=\"cflshid_29420\">\u00a0</span><span id=\"cflshid_29421\">contenere <span class=\"_ _d\" id=\"cflshid_29422\"></span>l\u2019esposizione </span><span class=\"_ _4\" id=\"cflshid_29423\">\u00a0</span><span id=\"cflshid_29424\">al <span class=\"_ _4\" id=\"cflshid_29425\"></span>rischio <span class=\"_ _d\" id=\"cflshid_29426\"></span>di </span><span class=\"_ _4\" id=\"cflshid_29427\">\u00a0</span><span id=\"cflshid_29428\">cambio <span class=\"_ _d\" id=\"cflshid_29429\"></span>derivante </span><span class=\"_ _4\" id=\"cflshid_29430\">\u00a0</span><span id=\"cflshid_29431\">dalla <span class=\"_ _4\" id=\"cflshid_29432\"></span>propria <span class=\"_ _d\" id=\"cflshid_29433\"></span>attivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_29434\">\u00a0</span><span id=\"cflshid_29435\">commerciale, <span class=\"_ _d\" id=\"cflshid_29436\"></span>il </span><span class=\"_ _4\" id=\"cflshid_29437\">\u00a0</span><span id=\"cflshid_29438\">Gruppo </span></div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29439\"><span id=\"cflshid_29440\">Brunello Cucinelli stipula contratti derivati <span class=\"_ _a\" id=\"cflshid_29441\"></span>(contratti di vendita a termine di <span class=\"_ _a\" id=\"cflshid_29442\"></span>valuta estera) atti a definire anticipa</span><span class=\"ff1\" id=\"cflshid_29443\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29444\">tamente il tasso di conversione, o un range predefinito di tassi di conversione, a date future.</div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29445\">Le <span class=\"_ _0\" id=\"cflshid_29446\"></span>coperture a <span class=\"_ _0\" id=\"cflshid_29447\"></span>termine <span class=\"_ _3\" id=\"cflshid_29448\"></span>vengono <span class=\"_ _0\" id=\"cflshid_29449\"></span>sottoscritte in <span class=\"_ _0\" id=\"cflshid_29450\"></span>corrispondenza <span class=\"_ _3\" id=\"cflshid_29451\"></span>della <span class=\"_ _0\" id=\"cflshid_29452\"></span>definizione dei <span class=\"_ _0\" id=\"cflshid_29453\"></span>listini <span class=\"_ _3\" id=\"cflshid_29454\"></span>in <span class=\"_ _0\" id=\"cflshid_29455\"></span>valuta di <span class=\"_ _0\" id=\"cflshid_29456\"></span>una <span class=\"_ _3\" id=\"cflshid_29457\"></span>stagione, </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws75\" id=\"cflshid_29458\"><span id=\"cflshid_29459\">in base alla stima del fatturato e considerando come termine di chiusura della copertura quello previsto di incas</span><span class=\"ws0\" id=\"cflshid_29460\">-</span></div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29461\">so <span class=\"_ _a\" id=\"cflshid_29462\"></span>delle <span class=\"_ _a\" id=\"cflshid_29463\"></span>relative <span class=\"_ _c\" id=\"cflshid_29464\"></span>fatture <span class=\"_ _a\" id=\"cflshid_29465\"></span>di <span class=\"_ _c\" id=\"cflshid_29466\"></span>vendita. <span class=\"_ _a\" id=\"cflshid_29467\"></span>In <span class=\"_ _a\" id=\"cflshid_29468\"></span>particolare, <span class=\"_ _c\" id=\"cflshid_29469\"></span>il <span class=\"_ _a\" id=\"cflshid_29470\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_29471\"></span>definisce <span class=\"_ _a\" id=\"cflshid_29472\"></span>i <span class=\"_ _a\" id=\"cflshid_29473\"></span>prezzi <span class=\"_ _c\" id=\"cflshid_29474\"></span>di <span class=\"_ _a\" id=\"cflshid_29475\"></span>vendita <span class=\"_ _c\" id=\"cflshid_29476\"></span>in <span class=\"_ _a\" id=\"cflshid_29477\"></span>Euro, <span class=\"_ _c\" id=\"cflshid_29478\"></span>determinando <span class=\"_ _a\" id=\"cflshid_29479\"></span>i </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29480\">corrispondenti prezzi <span class=\"_ _a\" id=\"cflshid_29481\"></span>in <span class=\"_ _a\" id=\"cflshid_29482\"></span>valuta <span class=\"_ _a\" id=\"cflshid_29483\"></span>estera <span class=\"_ _a\" id=\"cflshid_29484\"></span>applicando il <span class=\"_ _a\" id=\"cflshid_29485\"></span>cambio <span class=\"_ _a\" id=\"cflshid_29486\"></span>della <span class=\"_ _a\" id=\"cflshid_29487\"></span>media <span class=\"_ _a\" id=\"cflshid_29488\"></span>delle coperture <span class=\"_ _a\" id=\"cflshid_29489\"></span>effettuate <span class=\"_ _a\" id=\"cflshid_29490\"></span>con <span class=\"_ _a\" id=\"cflshid_29491\"></span>i contratti <span class=\"_ _a\" id=\"cflshid_29492\"></span>a </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29493\">termine.</div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29494\"><span id=\"cflshid_29495\">A<span class=\"_ _0\" id=\"cflshid_29496\"></span>\u00a0<span class=\"_ _a\" id=\"cflshid_29497\"></span>partire <span class=\"_ _a\" id=\"cflshid_29498\"></span>dall\u2019esercizio <span class=\"_ _a\" id=\"cflshid_29499\"></span>2010, <span class=\"_ _a\" id=\"cflshid_29500\"></span>la <span class=\"_ _a\" id=\"cflshid_29501\"></span>Societ\u00e0 <span class=\"_ _a\" id=\"cflshid_29502\"></span>adotta <span class=\"_ _a\" id=\"cflshid_29503\"></span>il <span class=\"_ _a\" id=\"cflshid_29504\"></span>Cash <span class=\"_ _a\" id=\"cflshid_29505\"></span>Flow <span class=\"_ _a\" id=\"cflshid_29506\"></span>Hedge Accounting <span class=\"_ _a\" id=\"cflshid_29507\"></span>per <span class=\"_ _a\" id=\"cflshid_29508\"></span>la <span class=\"_ _a\" id=\"cflshid_29509\"></span>contabilizzazione <span class=\"_ _a\" id=\"cflshid_29510\"></span>dei <span class=\"_ _a\" id=\"cflshid_29511\"></span>con</span><span class=\"ff1\" id=\"cflshid_29512\">-</span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 wse4\" id=\"cflshid_29513\">tratti derivati negoziati a copertura del rischio di cambio connesso alle transazioni commerciali in valuta estera </div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29514\">ritenute <span class=\"_ _a\" id=\"cflshid_29515\"></span>altamente <span class=\"_ _a\" id=\"cflshid_29516\"></span>probabili. <span class=\"_ _a\" id=\"cflshid_29517\"></span>In <span class=\"_ _a\" id=\"cflshid_29518\"></span>conseguenza <span class=\"_ _a\" id=\"cflshid_29519\"></span>di <span class=\"_ _a\" id=\"cflshid_29520\"></span>ci\u00f2, <span class=\"_ _a\" id=\"cflshid_29521\"></span>la <span class=\"_ _a\" id=\"cflshid_29522\"></span>componente <span class=\"_ _a\" id=\"cflshid_29523\"></span>ritenuta efficace <span class=\"_ _a\" id=\"cflshid_29524\"></span>della <span class=\"_ _a\" id=\"cflshid_29525\"></span>variazione <span class=\"_ _a\" id=\"cflshid_29526\"></span>di <span class=\"_ _a\" id=\"cflshid_29527\"></span>fair <span class=\"_ _a\" id=\"cflshid_29528\"></span>value </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws8d\" id=\"cflshid_29529\">degli strumenti derivati negoziati a copertura di transazioni altamente probabili in valuta estera viene accantonata </div>in un\u2019apposita riserva nel Patrimonio Netto. <span class=\"_ _0\" id=\"cflshid_29531\"></span>Al momento della manifestazione contabile delle transazioni oggetto<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws58\" id=\"cflshid_29540\">di copertura, gli importi accantonati a riserva vengono imputati a conto economico nei Ricavi. La componente </div><div class=\"t m0 x3 h6 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29541\"><span id=\"cflshid_29542\">inefficace di <span class=\"_ _a\" id=\"cflshid_29543\"></span>tale <span class=\"_ _a\" id=\"cflshid_29544\"></span>variazione <span class=\"_ _a\" id=\"cflshid_29545\"></span>di fair <span class=\"_ _a\" id=\"cflshid_29546\"></span>value, <span class=\"_ _a\" id=\"cflshid_29547\"></span>invece, <span class=\"_ _a\" id=\"cflshid_29548\"></span>viene <span class=\"_ _a\" id=\"cflshid_29549\"></span>imputata a <span class=\"_ _a\" id=\"cflshid_29550\"></span>conto <span class=\"_ _a\" id=\"cflshid_29551\"></span>economico <span class=\"_ _a\" id=\"cflshid_29552\"></span>tra i <span class=\"_ _a\" id=\"cflshid_29553\"></span>Proventi <span class=\"_ _a\" id=\"cflshid_29554\"></span>e <span class=\"_ _a\" id=\"cflshid_29555\"></span>Oneri Finan</span><span class=\"ff1\" id=\"cflshid_29556\">-</span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_29557\">ziari. Le variazioni di fair value successive alla manifestazione contabile delle transazioni oggetto di copertura, in </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_29558\">accordo con le modalit\u00e0 adottate per la contabilizzazione delle poste coperte, sono imputate a conto economico tra </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29559\">i proventi e oneri finanziari.</div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29560\">T<span class=\"_ _2\" id=\"cflshid_29561\"></span>ale politica <span class=\"_ _0\" id=\"cflshid_29562\"></span>finanziaria della <span class=\"_ _0\" id=\"cflshid_29563\"></span>Societ\u00e0 <span class=\"_ _3\" id=\"cflshid_29564\"></span>ha <span class=\"_ _0\" id=\"cflshid_29565\"></span>l\u2019obiettivo di <span class=\"_ _0\" id=\"cflshid_29566\"></span>non far <span class=\"_ _0\" id=\"cflshid_29567\"></span>influenzare <span class=\"_ _3\" id=\"cflshid_29568\"></span>i <span class=\"_ _3\" id=\"cflshid_29569\"></span>risultati <span class=\"_ _0\" id=\"cflshid_29570\"></span>della gestione <span class=\"_ _0\" id=\"cflshid_29571\"></span>dalle oscillazioni </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws48\" id=\"cflshid_29572\">fatte registrare dai cambi nel periodo che intercorre tra la data di stipula dei contratti a termine ed il momento della </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29573\">fatturazione prima e dell\u2019incasso poi.</div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_29574\"><span id=\"cflshid_29575\">Nel corso dell\u2019esercizio 2023 il Gruppo ha iscritto ad incremento della voce ricavi Euro 6.449 migliaia preceden</span><span class=\"ws0\" id=\"cflshid_29576\">-</span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29577\">temente iscritti nella Riserva di cash flow hedge. </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_29578\"><span id=\"cflshid_29579\">Nel corso dell\u2019esercizio 2022 il Gruppo ha iscritto a decremento della voce ricavi Euro 3.341 migliaia precedente</span><span class=\"ws0\" id=\"cflshid_29580\">-</span></div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29581\">mente iscritti nella Riserva di cash flow hedge. </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws4a\" id=\"cflshid_29582\">I potenziali impatti sul Conto economico consolidato dell\u2019esercizio 2024 (2023 per il comparativo) riconducibili </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29583\">al rischio di cambio sono: </div><div class=\"t m0 x31 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29584\"><span id=\"cflshid_29585\">\u00a0<span class=\"_ _45\" id=\"cflshid_29586\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_29587\">\u00a0</span><span id=\"cflshid_29588\">rivalutazione/svalutazione delle poste attive e passive denominate in valuta estera;</span></div><div class=\"t m0 x31 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29589\"><span id=\"cflshid_29590\">\u00a0<span class=\"_ _45\" id=\"cflshid_29591\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_29592\">\u00a0</span><span class=\"ws3f\" id=\"cflshid_29593\">variazione del fair value degli strumenti derivati in essere a copertura di poste attive e passive denominate in </span></div><div class=\"t m0 x32 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29594\">valuta estera;</div><div class=\"t m0 x31 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29595\"><span id=\"cflshid_29596\">\u00a0<span class=\"_ _45\" id=\"cflshid_29597\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_29598\">\u00a0</span><span class=\"ff6\" id=\"cflshid_29599\"><span id=\"cflshid_29600\">variazione <span class=\"_ _3\" id=\"cflshid_29601\"></span>del fair <span class=\"_ _0\" id=\"cflshid_29602\"></span>value della <span class=\"_ _0\" id=\"cflshid_29603\"></span>componente inefficace <span class=\"_ _0\" id=\"cflshid_29604\"></span>degli strumenti <span class=\"_ _0\" id=\"cflshid_29605\"></span>derivati in <span class=\"_ _0\" id=\"cflshid_29606\"></span>essere a <span class=\"_ _0\" id=\"cflshid_29607\"></span>copertura di <span class=\"_ _3\" id=\"cflshid_29608\"></span>transazio</span><span class=\"ff1\" id=\"cflshid_29609\">-</span></span></div><div class=\"t m0 x32 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29610\">ni altamente probabili in valuta estera.</div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_29611\">I potenziali impatti sul Patrimonio Netto di chiusura dell\u2019esercizio 2024 (2023 per il comparativo) riconducibili al </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29612\">rischio di cambio sono:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29613\"><span id=\"cflshid_29614\">\u00a0<span class=\"_ _45\" id=\"cflshid_29615\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_29616\">\u00a0</span><span class=\"ff6\" id=\"cflshid_29617\">variazione del fair value della <span class=\"_ _3\" id=\"cflshid_29618\"></span>componente efficace degli strumenti derivati <span class=\"_ _3\" id=\"cflshid_29619\"></span>in essere a copertura di transazioni </span></div><div class=\"t m0 x32 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29620\">altamente probabili in valuta estera.</div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29621\">Il <span class=\"_ _0\" id=\"cflshid_29622\"></span>Gruppo <span class=\"_ _0\" id=\"cflshid_29623\"></span>Brunello <span class=\"_ _3\" id=\"cflshid_29624\"></span>Cucinelli <span class=\"_ _0\" id=\"cflshid_29625\"></span>ha <span class=\"_ _0\" id=\"cflshid_29626\"></span>effettuato <span class=\"_ _3\" id=\"cflshid_29627\"></span>una <span class=\"_ _0\" id=\"cflshid_29628\"></span>stima <span class=\"_ _3\" id=\"cflshid_29629\"></span>degli <span class=\"_ _0\" id=\"cflshid_29630\"></span>impatti <span class=\"_ _0\" id=\"cflshid_29631\"></span>potenziali <span class=\"_ _3\" id=\"cflshid_29632\"></span>sul <span class=\"_ _0\" id=\"cflshid_29633\"></span>Conto <span class=\"_ _0\" id=\"cflshid_29634\"></span>economico <span class=\"_ _3\" id=\"cflshid_29635\"></span>consolidato <span class=\"_ _0\" id=\"cflshid_29636\"></span>e <span class=\"_ _0\" id=\"cflshid_29637\"></span>sul </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_29638\">Patrimonio Netto dell\u2019esercizio 2024 calcolati con riferimento alla situazione in essere alla chiusura dell\u2019esercizio </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws6a\" id=\"cflshid_29639\">2023 (2022 per il comparativo) prodotti da uno shock del mercato dei tassi di cambio (con riferimento alle valute </div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29640\">per le quali si \u00e8 <span class=\"_ _a\" id=\"cflshid_29641\"></span>riscontrata un\u2019esposizione significativa a ciascuna data <span class=\"_ _a\" id=\"cflshid_29642\"></span>di chiusura), mediante il ricorso a <span class=\"_ _a\" id=\"cflshid_29643\"></span>modelli </div>interni di valutazione, basati su logiche di generale accettazione<div class=\"t m0 x37 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29654\"><span id=\"cflshid_29655\">ESPOSIZIONE IN V<span class=\"_ _1\" id=\"cflshid_29656\"></span>ALUT<span class=\"_ _3\" id=\"cflshid_29657\"></span>A<span class=\"_ _0\" id=\"cflshid_29658\"></span> ESTERA 2023</span><span class=\"_ _12a\" id=\"cflshid_29659\">\u00a0</span><span id=\"cflshid_29660\">SENSITIVIT\u00c0<span class=\"_ _a\" id=\"cflshid_29661\"></span> 2023</span></div><div class=\"t m0 x2a h11 y5cd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29662\"><span id=\"cflshid_29663\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29664\">\u00a0</span><span id=\"cflshid_29665\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29666\">\u00a0</span><span id=\"cflshid_29667\">Netto</span></div><div class=\"t m0 xc0 h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29668\">Conto Economico</div><div class=\"t m0 x64 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29669\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_29670\"></span>o americano</div><div class=\"t m0 x33 h1a y5ce fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29671\">(Dollar<span class=\"_ _3\" id=\"cflshid_29672\"></span>o americano/000)</div><div class=\"t m0 x2b h2 y5cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29673\">+ 5%</div><div class=\"t m0 x78 h2 y5d0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29674\">(Euro/000)</div><div class=\"t m0 xbd h2 y5cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29675\">- 5%</div><div class=\"t m0 xc1 h2 y5d0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29676\">(Euro/000)</div><div class=\"t m0 x3 h2 y5d1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29677\"><span id=\"cflshid_29678\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_29679\">\u00a0</span><span id=\"cflshid_29680\">9.841</span><span class=\"_ _12d\" id=\"cflshid_29681\">\u00a0</span><span id=\"cflshid_29682\">(8.401)</span><span class=\"_ _72\" id=\"cflshid_29683\">\u00a0</span><span id=\"cflshid_29684\">1.440</span><span class=\"_ _6c\" id=\"cflshid_29685\">\u00a0</span><span id=\"cflshid_29686\">65,0</span><span class=\"_ _1e8\" id=\"cflshid_29687\">\u00a0</span><span id=\"cflshid_29688\">(65,0)</span></div><div class=\"t m0 x3 h5 y5d2 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29689\"><span id=\"cflshid_29690\">T<span class=\"_ _2\" id=\"cflshid_29691\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_29692\">\u00a0</span><span id=\"cflshid_29693\">9.841</span><span class=\"_ _12d\" id=\"cflshid_29694\">\u00a0</span><span id=\"cflshid_29695\">(8.401)</span><span class=\"_ _239\" id=\"cflshid_29696\">\u00a0</span><span id=\"cflshid_29697\">1.440</span><span class=\"_ _6c\" id=\"cflshid_29698\">\u00a0</span><span id=\"cflshid_29699\">65,0</span><span class=\"_ _1e8\" id=\"cflshid_29700\">\u00a0</span><span id=\"cflshid_29701\">(65,0)</span></div><div class=\"t m0 x3 h11 y5d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29702\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y5d4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29703\">altamente probabili</div><div class=\"t m0 x8b h11 y5d5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29704\">Nozionale</div><div class=\"t m0 xaf h11 y193 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29705\">V<span class=\"_ _0\" id=\"cflshid_29706\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x75 h11 y5d6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29707\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_29708\"></span>o americano</div><div class=\"t m0 x2b h2 y5d7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29709\">+ 5%</div><div class=\"t m0 x78 h2 y5d8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29710\">(Euro/000)</div><div class=\"t m0 xbd h2 y5d7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29711\">- 5%</div><div class=\"t m0 xc1 h2 y5d8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29712\">(Euro/000)</div><div class=\"t m0 x3 h2 y5d9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29713\"><span id=\"cflshid_29714\">V<span class=\"_ _1\" id=\"cflshid_29715\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_29716\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_29717\">\u00a0</span><span id=\"cflshid_29718\">(218.000)</span><span class=\"_ _23a\" id=\"cflshid_29719\">\u00a0</span><span id=\"cflshid_29720\">9.864</span><span class=\"_ _12d\" id=\"cflshid_29721\">\u00a0</span><span id=\"cflshid_29722\">(9.864)</span></div><div class=\"t m0 x3 h11 y5da ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29723\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5db ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29724\"><span id=\"cflshid_29725\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29726\">\u00a0</span><span id=\"cflshid_29727\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29728\">\u00a0</span><span id=\"cflshid_29729\">Netto</span></div><div class=\"t m0 xc0 h11 y184 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29730\">Conto Economico</div><div class=\"t m0 x2c h11 y5dc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29731\">cambio Euro/Franco svizzer<span class=\"_ _3\" id=\"cflshid_29732\"></span>o</div><div class=\"t m0 x1a h1a y5dd fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29733\">(Franco svizzer<span class=\"_ _3\" id=\"cflshid_29734\"></span>o/000)</div><div class=\"t m0 x2b h2 y5de ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29735\">+ 5%</div><div class=\"t m0 x78 h2 y5df ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29736\">(Euro/000)</div><div class=\"t m0 xbd h2 y5de ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29737\">- 5%</div><div class=\"t m0 xc1 h2 y5df ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29738\">(Euro/000)</div><div class=\"t m0 x3 h2 y5e0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29739\"><span id=\"cflshid_29740\">Saldi commerciali</span><span class=\"_ _164\" id=\"cflshid_29741\">\u00a0</span><span id=\"cflshid_29742\">37</span><span class=\"_ _12d\" id=\"cflshid_29743\">\u00a0</span><span id=\"cflshid_29744\">(1.258)</span><span class=\"_ _75\" id=\"cflshid_29745\">\u00a0</span><span id=\"cflshid_29746\">(1.221)</span><span class=\"_ _1e8\" id=\"cflshid_29747\">\u00a0</span><span id=\"cflshid_29748\">(66,0)</span><span class=\"_ _190\" id=\"cflshid_29749\">\u00a0</span><span id=\"cflshid_29750\">66,0</span></div><div class=\"t m0 x3 h5 y5e1 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29751\"><span id=\"cflshid_29752\">T<span class=\"_ _2\" id=\"cflshid_29753\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1a9\" id=\"cflshid_29754\">\u00a0</span><span id=\"cflshid_29755\">37</span><span class=\"_ _75\" id=\"cflshid_29756\">\u00a0</span><span id=\"cflshid_29757\">(1.258)</span><span class=\"_ _12d\" id=\"cflshid_29758\">\u00a0</span><span id=\"cflshid_29759\">(1.221)</span><span class=\"_ _1e8\" id=\"cflshid_29760\">\u00a0</span><span id=\"cflshid_29761\">(66,0)</span><span class=\"_ _6c\" id=\"cflshid_29762\">\u00a0</span><span id=\"cflshid_29763\">66,0</span></div><div class=\"t m0 x3 h11 y5e2 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29764\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y5e3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29765\">altamente probabili</div><div class=\"t m0 x8b h11 y5e4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29766\">Nozionale</div><div class=\"t m0 x50 h11 y10a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29767\">V<span class=\"_ _0\" id=\"cflshid_29768\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x53 h11 y5e5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29769\">Euro/Franco svizzer<span class=\"_ _3\" id=\"cflshid_29770\"></span>o</div><div class=\"t m0 x2b h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29771\">+ 5%</div><div class=\"t m0 x78 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29772\">(Euro/000)</div><div class=\"t m0 xbd h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29773\">- 5%</div><div class=\"t m0 xc1 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29774\">(Euro/000)</div><div class=\"t m0 x3 h2 y5e8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29775\"><span id=\"cflshid_29776\">V<span class=\"_ _1\" id=\"cflshid_29777\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_29778\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_29779\">\u00a0</span><span id=\"cflshid_29780\">(16.800)</span><span class=\"_ _23c\" id=\"cflshid_29781\">\u00a0</span><span id=\"cflshid_29782\">907</span><span class=\"_ _6f\" id=\"cflshid_29783\">\u00a0</span><span id=\"cflshid_29784\">(907)</span></div><div class=\"t m0 x3 h11 y5e9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29785\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5ea ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29786\"><span id=\"cflshid_29787\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29788\">\u00a0</span><span id=\"cflshid_29789\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29790\">\u00a0</span><span id=\"cflshid_29791\">Netto</span></div><div class=\"t m0 xc0 h11 y56b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29792\">Conto Economico</div><div class=\"t m0 xc2 h11 y5eb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29793\">cambio Euro/Sterlina inglese</div><div class=\"t m0 x1a h1a y5ec fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29794\">(Sterlina inglese/000)</div><div class=\"t m0 x2b h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29795\">+ 5%</div><div class=\"t m0 x78 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29796\">(Euro/000)</div><div class=\"t m0 xbd h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29797\">- 5%</div><div class=\"t m0 xc1 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29798\">(Euro/000)</div><div class=\"t m0 x3 h2 y5ef ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29799\"><span id=\"cflshid_29800\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_29801\">\u00a0</span><span id=\"cflshid_29802\">2.243</span><span class=\"_ _6f\" id=\"cflshid_29803\">\u00a0</span><span id=\"cflshid_29804\">(983)</span><span class=\"_ _105\" id=\"cflshid_29805\">\u00a0</span><span id=\"cflshid_29806\">1.260</span><span class=\"_ _6c\" id=\"cflshid_29807\">\u00a0</span><span id=\"cflshid_29808\">73,0</span><span class=\"_ _1e8\" id=\"cflshid_29809\">\u00a0</span><span id=\"cflshid_29810\">(73,0)</span></div><div class=\"t m0 x3 h5 y5f0 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29811\"><span id=\"cflshid_29812\">T<span class=\"_ _2\" id=\"cflshid_29813\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_29814\">\u00a0</span><span id=\"cflshid_29815\">2.243</span><span class=\"_ _f5\" id=\"cflshid_29816\">\u00a0</span><span id=\"cflshid_29817\">(983)</span><span class=\"_ _239\" id=\"cflshid_29818\">\u00a0</span><span id=\"cflshid_29819\">1.260</span><span class=\"_ _190\" id=\"cflshid_29820\">\u00a0</span><span id=\"cflshid_29821\">73,0</span><span class=\"_ _1ba\" id=\"cflshid_29822\">\u00a0</span><span id=\"cflshid_29823\">(73,0)</span></div><div class=\"t m0 x3 h11 y5f1 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29824\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y5f2 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29825\">altamente probabili</div><div class=\"t m0 x8b h11 y5f3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29826\">Nozionale</div><div class=\"t m0 x50 h11 y5f4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29827\">V<span class=\"_ _0\" id=\"cflshid_29828\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x65 h11 y5f5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29829\">Euro/Sterlina inglese</div><div class=\"t m0 x2b h2 y5f6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29830\">+ 5%</div><div class=\"t m0 x78 h2 y5f7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29831\">(Euro/000)</div><div class=\"t m0 xbd h2 y5f6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29832\">- 5%</div><div class=\"t m0 xc1 h2 y5f7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29833\">(Euro/000)</div><span id=\"cflshid_29835\">V<span class=\"_ _1\" id=\"cflshid_29836\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_29837\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_29838\">\u00a0</span><span id=\"cflshid_29839\">(21.000)</span><span class=\"_ _23d\" id=\"cflshid_29840\">\u00a0</span><span id=\"cflshid_29841\">1.208</span><span class=\"_ _12d\" id=\"cflshid_29842\">\u00a0</span>(1.20<div class=\"t m0 x3 h11 y5f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29852\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29853\"><span id=\"cflshid_29854\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29855\">\u00a0</span><span id=\"cflshid_29856\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29857\">\u00a0</span><span id=\"cflshid_29858\">Netto</span></div><div class=\"t m0 xc0 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29859\">Conto Economico</div><div class=\"t m0 xc2 h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29860\">cambio Euro/Y<span class=\"_ _2\" id=\"cflshid_29861\"></span>en giapponese</div><div class=\"t m0 x1a h1a y5fb fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29862\">(Y<span class=\"_ _2\" id=\"cflshid_29863\"></span>en giapponese/000)</div><div class=\"t m0 x2b h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29864\">+ 5%</div><div class=\"t m0 x78 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29865\">(Euro/000)</div><div class=\"t m0 xbd h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29866\">- 5%</div><div class=\"t m0 xc1 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29867\">(Euro/000)</div><div class=\"t m0 x3 h2 y5fe ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29868\"><span id=\"cflshid_29869\">Saldi commerciali</span><span class=\"_ _104\" id=\"cflshid_29870\">\u00a0</span><span id=\"cflshid_29871\">740.628</span><span class=\"_ _8d\" id=\"cflshid_29872\">\u00a0</span><span id=\"cflshid_29873\">(371.503)</span><span class=\"_ _4e\" id=\"cflshid_29874\">\u00a0</span><span id=\"cflshid_29875\">369.125</span><span class=\"_ _6f\" id=\"cflshid_29876\">\u00a0</span><span id=\"cflshid_29877\">1<span class=\"_ _3\" id=\"cflshid_29878\"></span>18,0</span><span class=\"_ _12d\" id=\"cflshid_29879\">\u00a0</span><span id=\"cflshid_29880\">(118,0)</span></div><div class=\"t m0 x3 h5 y5ff ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29881\"><span id=\"cflshid_29882\">T<span class=\"_ _2\" id=\"cflshid_29883\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _12d\" id=\"cflshid_29884\">\u00a0</span><span id=\"cflshid_29885\">740.628</span><span class=\"_ _8d\" id=\"cflshid_29886\">\u00a0</span><span id=\"cflshid_29887\">(371.503)</span><span class=\"_ _4e\" id=\"cflshid_29888\">\u00a0</span><span id=\"cflshid_29889\">369.125</span><span class=\"_ _6f\" id=\"cflshid_29890\">\u00a0</span><span id=\"cflshid_29891\">1<span class=\"_ _3\" id=\"cflshid_29892\"></span>18,0</span><span class=\"_ _9c\" id=\"cflshid_29893\">\u00a0</span><span id=\"cflshid_29894\">(1<span class=\"_ _0\" id=\"cflshid_29895\"></span>18,0)</span></div><div class=\"t m0 x3 h11 y600 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29896\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y601 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29897\">altamente probabili</div><div class=\"t m0 x8b h11 y602 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29898\">Nozionale</div><div class=\"t m0 x50 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29899\">V<span class=\"_ _0\" id=\"cflshid_29900\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x65 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29901\">Euro/Y<span class=\"_ _2\" id=\"cflshid_29902\"></span>en giapponese</div><div class=\"t m0 x2b h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29903\">+ 5%</div><div class=\"t m0 x78 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29904\">(Euro/000)</div><div class=\"t m0 xbd h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29905\">- 5%</div><div class=\"t m0 xc1 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29906\">(Euro/000)</div><div class=\"t m0 x3 h2 y605 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29907\"><span id=\"cflshid_29908\">V<span class=\"_ _1\" id=\"cflshid_29909\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_29910\"></span>alore Nozionale)</span><span class=\"_ _10f\" id=\"cflshid_29911\">\u00a0</span><span id=\"cflshid_29912\">(3.800.000)</span><span class=\"_ _23e\" id=\"cflshid_29913\">\u00a0</span><span id=\"cflshid_29914\">1.215</span><span class=\"_ _12d\" id=\"cflshid_29915\">\u00a0</span><span id=\"cflshid_29916\">(1.215)</span></div><div class=\"t m0 x3 h11 y606 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29917\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y607 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29918\"><span id=\"cflshid_29919\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29920\">\u00a0</span><span id=\"cflshid_29921\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29922\">\u00a0</span><span id=\"cflshid_29923\">Netto</span></div><div class=\"t m0 xc0 h11 y1d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29924\">Conto Economico</div><div class=\"t m0 x4f h11 y608 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29925\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_29926\"></span>o Hong Kong</div><div class=\"t m0 xba h1a y609 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29927\">(Dollar<span class=\"_ _3\" id=\"cflshid_29928\"></span>o Hong Kong/000)</div><div class=\"t m0 x2b h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29929\">+ 5%</div><div class=\"t m0 x78 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29930\">(Euro/000)</div><div class=\"t m0 xbd h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29931\">- 5%</div><div class=\"t m0 xc1 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29932\">(Euro/000)</div><div class=\"t m0 x3 h2 y60c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29933\"><span id=\"cflshid_29934\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_29935\">\u00a0</span><span id=\"cflshid_29936\">2.065</span><span class=\"_ _12d\" id=\"cflshid_29937\">\u00a0</span><span id=\"cflshid_29938\">(4.407)</span><span class=\"_ _75\" id=\"cflshid_29939\">\u00a0</span><span id=\"cflshid_29940\">(2.342)</span><span class=\"_ _1e8\" id=\"cflshid_29941\">\u00a0</span><span id=\"cflshid_29942\">(14,0)</span><span class=\"_ _6c\" id=\"cflshid_29943\">\u00a0</span><span id=\"cflshid_29944\">14,0</span></div><div class=\"t m0 x3 h5 y60d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29945\"><span id=\"cflshid_29946\">T<span class=\"_ _2\" id=\"cflshid_29947\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_29948\">\u00a0</span><span id=\"cflshid_29949\">2.065</span><span class=\"_ _12d\" id=\"cflshid_29950\">\u00a0</span><span id=\"cflshid_29951\">(4.407)</span><span class=\"_ _75\" id=\"cflshid_29952\">\u00a0</span><span id=\"cflshid_29953\">(2.342)</span><span class=\"_ _1e8\" id=\"cflshid_29954\">\u00a0</span><span id=\"cflshid_29955\">(14,0)</span><span class=\"_ _190\" id=\"cflshid_29956\">\u00a0</span><span id=\"cflshid_29957\">14,0</span></div><div class=\"t m0 x3 h11 y60e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29958\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y60f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29959\">altamente probabili</div><div class=\"t m0 x8b h11 y610 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29960\">Nozionale</div><div class=\"t m0 x50 h11 y611 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29961\">V<span class=\"_ _0\" id=\"cflshid_29962\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 xc3 h11 y612 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29963\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_29964\"></span>o Hong Kong</div><div class=\"t m0 x2b h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29965\">+ 5%</div><div class=\"t m0 x78 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29966\">(Euro/000)</div><div class=\"t m0 xbd h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29967\">- 5%</div><div class=\"t m0 xc1 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29968\">(Euro/000)</div><div class=\"t m0 x3 h2 y615 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29969\"><span id=\"cflshid_29970\">V<span class=\"_ _1\" id=\"cflshid_29971\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_29972\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_29973\">\u00a0</span><span id=\"cflshid_29974\">(102.800)</span><span class=\"_ _23f\" id=\"cflshid_29975\">\u00a0</span><span id=\"cflshid_29976\">595</span><span class=\"_ _6f\" id=\"cflshid_29977\">\u00a0</span><span id=\"cflshid_29978\">(595)</span></div><div class=\"t m0 x3 h11 y616 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29979\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y617 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29980\"><span id=\"cflshid_29981\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29982\">\u00a0</span><span id=\"cflshid_29983\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29984\">\u00a0</span><span id=\"cflshid_29985\">Netto</span></div><div class=\"t m0 xc0 h11 y10d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29986\">Conto Economico</div><div class=\"t m0 xb0 h11 y618 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29987\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_29988\"></span>o canadese</div><div class=\"t m0 x9e h1a y619 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29989\">(Dollar<span class=\"_ _3\" id=\"cflshid_29990\"></span>o Canadese/000)</div><div class=\"t m0 x2b h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29991\">+ 5%</div><div class=\"t m0 x78 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29992\">(Euro/000)</div><div class=\"t m0 xbd h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29993\">- 5%</div><div class=\"t m0 xc1 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29994\">(Euro/000)</div><div class=\"t m0 x3 h2 y61c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29995\"><span id=\"cflshid_29996\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_29997\">\u00a0</span><span id=\"cflshid_29998\">4.490</span><span class=\"_ _12d\" id=\"cflshid_29999\">\u00a0</span><span id=\"cflshid_30000\">(1.439)</span><span class=\"_ _72\" id=\"cflshid_30001\">\u00a0</span><span id=\"cflshid_30002\">3.051</span><span class=\"_ _12d\" id=\"cflshid_30003\">\u00a0</span><span id=\"cflshid_30004\">(104,0)</span><span class=\"_ _72\" id=\"cflshid_30005\">\u00a0</span><span id=\"cflshid_30006\">104,0</span></div><div class=\"t m0 x3 h5 y61d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30007\"><span id=\"cflshid_30008\">T<span class=\"_ _2\" id=\"cflshid_30009\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30010\">\u00a0</span><span id=\"cflshid_30011\">4.490</span><span class=\"_ _12d\" id=\"cflshid_30012\">\u00a0</span><span id=\"cflshid_30013\">(1.439)</span><span class=\"_ _239\" id=\"cflshid_30014\">\u00a0</span><span id=\"cflshid_30015\">3.051</span><span class=\"_ _12d\" id=\"cflshid_30016\">\u00a0</span><span id=\"cflshid_30017\">(104,0)</span><span class=\"_ _72\" id=\"cflshid_30018\">\u00a0</span><span id=\"cflshid_30019\">104,0</span></div><div class=\"t m0 x3 h11 y61e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30020\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y61f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30021\">altamente probabili</div><div class=\"t m0 x8b h11 y620 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30022\">Nozionale</div><div class=\"t m0 x50 h11 y4c7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30023\">V<span class=\"_ _0\" id=\"cflshid_30024\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x3d h11 y621 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30025\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30026\"></span>o canadese</div><div class=\"t m0 x2b h2 y622 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30027\">+ 5%</div><div class=\"t m0 x78 h2 y623 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30028\">(Euro/000)</div><div class=\"t m0 xbd h2 y622 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30029\">- 5%</div><div class=\"t m0 xc1 h2 y623 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30030\">(Euro/000)</div><span id=\"cflshid_30032\">V<span class=\"_ _1\" id=\"cflshid_30033\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30034\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_30035\">\u00a0</span><span id=\"cflshid_30036\">(42.140)</span><span class=\"_ _23d\" id=\"cflshid_30037\">\u00a0</span><span id=\"cflshid_30038\">1.439</span><span class=\"_ _12d\" id=\"cflshid_30039\">\u00a0</span>(1.439<div class=\"t m0 x3 h11 y5f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30049\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30050\"><span id=\"cflshid_30051\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30052\">\u00a0</span><span id=\"cflshid_30053\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30054\">\u00a0</span><span id=\"cflshid_30055\">Netto</span></div><div class=\"t m0 xc0 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30056\">Conto Economico</div><div class=\"t m0 x3d h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30057\">cambio Euro/Renminbi</div><div class=\"t m0 x21 h1a y5fb fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30058\">(Renminbi/000)</div><div class=\"t m0 x2b h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30059\">+ 5%</div><div class=\"t m0 x78 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30060\">(Euro/000)</div><div class=\"t m0 xbd h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30061\">- 5%</div><div class=\"t m0 xc1 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30062\">(Euro/000)</div><div class=\"t m0 x3 h2 y5fe ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30063\"><span id=\"cflshid_30064\">Saldi commerciali</span><span class=\"_ _240\" id=\"cflshid_30065\">\u00a0</span><span id=\"cflshid_30066\">56.623</span><span class=\"_ _12b\" id=\"cflshid_30067\">\u00a0</span><span id=\"cflshid_30068\">(18.105)</span><span class=\"_ _66\" id=\"cflshid_30069\">\u00a0</span><span id=\"cflshid_30070\">38.518</span><span class=\"_ _239\" id=\"cflshid_30071\">\u00a0</span><span id=\"cflshid_30072\">245,0</span><span class=\"_ _12d\" id=\"cflshid_30073\">\u00a0</span><span id=\"cflshid_30074\">(245,0)</span></div><div class=\"t m0 x3 h5 y5ff ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30075\"><span id=\"cflshid_30076\">T<span class=\"_ _2\" id=\"cflshid_30077\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1e8\" id=\"cflshid_30078\">\u00a0</span><span id=\"cflshid_30079\">56.623</span><span class=\"_ _12b\" id=\"cflshid_30080\">\u00a0</span><span id=\"cflshid_30081\">(18.105)</span><span class=\"_ _66\" id=\"cflshid_30082\">\u00a0</span><span id=\"cflshid_30083\">38.518</span><span class=\"_ _239\" id=\"cflshid_30084\">\u00a0</span><span id=\"cflshid_30085\">245,0</span><span class=\"_ _12d\" id=\"cflshid_30086\">\u00a0</span><span id=\"cflshid_30087\">(245,0)</span></div><div class=\"t m0 x3 h11 y600 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30088\">Esposizione derivante da transazioni future altamente </div><div class=\"t m0 x3 h11 y601 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30089\">probabili</div><div class=\"t m0 x8b h11 y602 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30090\">Nozionale</div><div class=\"t m0 x50 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30091\">V<span class=\"_ _0\" id=\"cflshid_30092\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 xc4 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30093\">Euro/Renminbi</div><div class=\"t m0 x2b h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30094\">+ 5%</div><div class=\"t m0 x78 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30095\">(Euro/000)</div><div class=\"t m0 xbd h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30096\">- 5%</div><div class=\"t m0 xc1 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30097\">(Euro/000)</div><div class=\"t m0 x3 h2 y605 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30098\"><span id=\"cflshid_30099\">V<span class=\"_ _1\" id=\"cflshid_30100\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30101\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_30102\">\u00a0</span><span id=\"cflshid_30103\">(212.000)</span><span class=\"_ _23a\" id=\"cflshid_30104\">\u00a0</span><span id=\"cflshid_30105\">1.350</span><span class=\"_ _12d\" id=\"cflshid_30106\">\u00a0</span><span id=\"cflshid_30107\">(1.350)</span></div><div class=\"t m0 x3 h11 y606 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30108\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y607 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30109\"><span id=\"cflshid_30110\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30111\">\u00a0</span><span id=\"cflshid_30112\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30113\">\u00a0</span><span id=\"cflshid_30114\">Netto</span></div><div class=\"t m0 xc0 h11 y1d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30115\">Conto Economico</div><div class=\"t m0 x44 h11 y608 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30116\">cambio Euro/Rublo</div><div class=\"t m0 x83 h1a y609 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30117\">(Rublo/000)</div><div class=\"t m0 x2b h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30118\">+ 5%</div><div class=\"t m0 x78 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30119\">(Euro/000)</div><div class=\"t m0 xbd h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30120\">- 5%</div><div class=\"t m0 xc1 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30121\">(Euro/000)</div><div class=\"t m0 x3 h2 y60c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30122\"><span id=\"cflshid_30123\">Saldi commerciali</span><span class=\"_ _218\" id=\"cflshid_30124\">\u00a0</span><span id=\"cflshid_30125\">-</span><span class=\"_ _12d\" id=\"cflshid_30126\">\u00a0</span><span id=\"cflshid_30127\">(4.604)</span><span class=\"_ _75\" id=\"cflshid_30128\">\u00a0</span><span id=\"cflshid_30129\">(4.604)</span><span class=\"_ _198\" id=\"cflshid_30130\">\u00a0</span><span id=\"cflshid_30131\">2,0</span><span class=\"_ _80\" id=\"cflshid_30132\">\u00a0</span><span id=\"cflshid_30133\">(2,0)</span></div><div class=\"t m0 x3 h5 y60d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30134\"><span id=\"cflshid_30135\">T<span class=\"_ _2\" id=\"cflshid_30136\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _13d\" id=\"cflshid_30137\">\u00a0</span><span id=\"cflshid_30138\">-</span><span class=\"_ _12d\" id=\"cflshid_30139\">\u00a0</span><span id=\"cflshid_30140\">(4.604)</span><span class=\"_ _75\" id=\"cflshid_30141\">\u00a0</span><span id=\"cflshid_30142\">(4.604)</span><span class=\"_ _198\" id=\"cflshid_30143\">\u00a0</span><span id=\"cflshid_30144\">2,0</span><span class=\"_ _80\" id=\"cflshid_30145\">\u00a0</span><span id=\"cflshid_30146\">(2,0)</span></div><div class=\"t m0 x3 h11 y610 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30147\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y625 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30148\"><span id=\"cflshid_30149\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30150\">\u00a0</span><span id=\"cflshid_30151\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30152\">\u00a0</span><span id=\"cflshid_30153\">Netto</span></div><div class=\"t m0 xc0 h11 y611 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30154\">Conto Economico</div><div class=\"t m0 x64 h11 y612 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30155\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30156\"></span>o Singapore</div><div class=\"t m0 x9e h1a y626 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30157\">(Dollar<span class=\"_ _3\" id=\"cflshid_30158\"></span>o Singapor<span class=\"_ _3\" id=\"cflshid_30159\"></span>e/000)</div><div class=\"t m0 x2b h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30160\">+ 5%</div><div class=\"t m0 x78 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30161\">(Euro/000)</div><div class=\"t m0 xbd h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30162\">- 5%</div><div class=\"t m0 xc1 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30163\">(Euro/000)</div><div class=\"t m0 x3 h2 y615 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30164\"><span id=\"cflshid_30165\">Saldi commerciali</span><span class=\"_ _241\" id=\"cflshid_30166\">\u00a0</span><span id=\"cflshid_30167\">7</span><span class=\"_ _1dc\" id=\"cflshid_30168\">\u00a0</span><span id=\"cflshid_30169\">-</span><span class=\"_ _19\" id=\"cflshid_30170\">\u00a0</span><span id=\"cflshid_30171\">7</span><span class=\"_ _12a\" id=\"cflshid_30172\">\u00a0</span><span id=\"cflshid_30173\">0,0</span><span class=\"_ _198\" id=\"cflshid_30174\">\u00a0</span><span id=\"cflshid_30175\">0,0</span></div><div class=\"t m0 x3 h5 y627 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30176\"><span id=\"cflshid_30177\">T<span class=\"_ _2\" id=\"cflshid_30178\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _242\" id=\"cflshid_30179\">\u00a0</span><span id=\"cflshid_30180\">7</span><span class=\"_ _1dc\" id=\"cflshid_30181\">\u00a0</span><span id=\"cflshid_30182\">-</span><span class=\"_ _19\" id=\"cflshid_30183\">\u00a0</span><span id=\"cflshid_30184\">7</span><span class=\"_ _12a\" id=\"cflshid_30185\">\u00a0</span><span id=\"cflshid_30186\">0,0</span><span class=\"_ _198\" id=\"cflshid_30187\">\u00a0</span><span id=\"cflshid_30188\">0,0</span></div><div class=\"t m0 x3 h11 y628 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30189\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y629 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30190\">altamente probabili</div><div class=\"t m0 x8b h11 y616 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30191\">Nozionale</div><div class=\"t m0 x50 h11 y10d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30192\">V<span class=\"_ _0\" id=\"cflshid_30193\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 xc5 h11 y618 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30194\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30195\"></span>o Singapore</div><div class=\"t m0 x2b h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30196\">+ 5%</div><div class=\"t m0 x78 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30197\">(Euro/000)</div><div class=\"t m0 xbd h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30198\">- 5%</div><div class=\"t m0 xc1 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30199\">(Euro/000)</div><div class=\"t m0 x3 h2 y61c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30200\"><span id=\"cflshid_30201\">V<span class=\"_ _1\" id=\"cflshid_30202\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30203\"></span>alore Nozionale)</span><span class=\"_ _1b3\" id=\"cflshid_30204\">\u00a0</span><span id=\"cflshid_30205\">(3.800)</span><span class=\"_ _243\" id=\"cflshid_30206\">\u00a0</span><span id=\"cflshid_30207\">130</span><span class=\"_ _6f\" id=\"cflshid_30208\">\u00a0</span><span id=\"cflshid_30209\">(130)</span></div><div class=\"t m0 x3 h11 y5f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30218\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30219\"><span id=\"cflshid_30220\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30221\">\u00a0</span><span id=\"cflshid_30222\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30223\">\u00a0</span><span id=\"cflshid_30224\">Netto</span></div><div class=\"t m0 xc0 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30225\">Conto Economico</div><div class=\"t m0 xc2 h11 y2a3 ff3 fs2 fc0 sc0 ls0 wsd9\" id=\"cflshid_30226\">cambio Euro/Dollaro T<span class=\"_ _2\" id=\"cflshid_30227\"></span>aiwan</div><div class=\"t m0 x1a h1a y5fb fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30228\">(Dollar<span class=\"_ _3\" id=\"cflshid_30229\"></span>o T<span class=\"_ _2\" id=\"cflshid_30230\"></span>aiwan/000)</div><div class=\"t m0 x2b h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30231\">+ 5%</div><div class=\"t m0 x78 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30232\">(Euro/000)</div><div class=\"t m0 xbd h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30233\">- 5%</div><div class=\"t m0 xc1 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30234\">(Euro/000)</div><div class=\"t m0 x3 h2 y5fe ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30235\"><span id=\"cflshid_30236\">Saldi commerciali</span><span class=\"_ _240\" id=\"cflshid_30237\">\u00a0</span><span id=\"cflshid_30238\">35.631</span><span class=\"_ _12d\" id=\"cflshid_30239\">\u00a0</span><span id=\"cflshid_30240\">(3.198)</span><span class=\"_ _76\" id=\"cflshid_30241\">\u00a0</span><span id=\"cflshid_30242\">32.433</span><span class=\"_ _6c\" id=\"cflshid_30243\">\u00a0</span><span id=\"cflshid_30244\">48,0</span><span class=\"_ _1e8\" id=\"cflshid_30245\">\u00a0</span><span id=\"cflshid_30246\">(48,0)</span></div><div class=\"t m0 x3 h5 y5ff ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30247\"><span id=\"cflshid_30248\">T<span class=\"_ _2\" id=\"cflshid_30249\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1e8\" id=\"cflshid_30250\">\u00a0</span><span id=\"cflshid_30251\">35.631</span><span class=\"_ _12d\" id=\"cflshid_30252\">\u00a0</span><span id=\"cflshid_30253\">(3.198)</span><span class=\"_ _66\" id=\"cflshid_30254\">\u00a0</span><span id=\"cflshid_30255\">32.433</span><span class=\"_ _6c\" id=\"cflshid_30256\">\u00a0</span><span id=\"cflshid_30257\">48,0</span><span class=\"_ _1e8\" id=\"cflshid_30258\">\u00a0</span><span id=\"cflshid_30259\">(48,0)</span></div><div class=\"t m0 x3 h11 y62a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30260\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y62b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30261\">altamente probabili</div><div class=\"t m0 x8b h11 y62c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30262\">Nozionale</div><div class=\"t m0 x50 h11 y62d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30263\">V<span class=\"_ _0\" id=\"cflshid_30264\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x65 h11 y62e ff3 fs2 fc0 sc0 ls0 wsd9\" id=\"cflshid_30265\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30266\"></span>o T<span class=\"_ _0\" id=\"cflshid_30267\"></span>aiwan</div><div class=\"t m0 x2b h2 y62f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30268\">+ 5%</div><div class=\"t m0 x78 h2 y630 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30269\">(Euro/000)</div><div class=\"t m0 xbd h2 y62f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30270\">- 5%</div><div class=\"t m0 xc1 h2 y630 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30271\">(Euro/000)</div><div class=\"t m0 x3 h2 y631 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30272\"><span id=\"cflshid_30273\">V<span class=\"_ _1\" id=\"cflshid_30274\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30275\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_30276\">\u00a0</span><span id=\"cflshid_30277\">(97.200)</span><span class=\"_ _23d\" id=\"cflshid_30278\">\u00a0</span><span id=\"cflshid_30279\">1.198</span><span class=\"_ _12d\" id=\"cflshid_30280\">\u00a0</span><span id=\"cflshid_30281\">(1.198)</span></div><div class=\"t m0 x3 h11 y632 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30282\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y633 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30283\"><span id=\"cflshid_30284\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30285\">\u00a0</span><span id=\"cflshid_30286\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30287\">\u00a0</span><span id=\"cflshid_30288\">Netto</span></div><div class=\"t m0 xc0 h11 y634 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30289\">Conto Economico</div><div class=\"t m0 x53 h11 y635 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30290\">cambio Euro/Dirham</div><div class=\"t m0 x1e h1a y636 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30291\">(Dirham/000)</div><div class=\"t m0 x2b h2 y637 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30292\">+ 5%</div><div class=\"t m0 x78 h2 y638 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30293\">(Euro/000)</div><div class=\"t m0 xbd h2 y637 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30294\">- 5%</div><div class=\"t m0 xc1 h2 y638 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30295\">(Euro/000)</div><div class=\"t m0 x3 h2 y639 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30296\"><span id=\"cflshid_30297\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_30298\">\u00a0</span><span id=\"cflshid_30299\">5.640</span><span class=\"_ _12d\" id=\"cflshid_30300\">\u00a0</span><span id=\"cflshid_30301\">(4.574)</span><span class=\"_ _72\" id=\"cflshid_30302\">\u00a0</span><span id=\"cflshid_30303\">1.066</span><span class=\"_ _6c\" id=\"cflshid_30304\">\u00a0</span><span id=\"cflshid_30305\">13,0</span><span class=\"_ _1e8\" id=\"cflshid_30306\">\u00a0</span><span id=\"cflshid_30307\">(13,0)</span></div><div class=\"t m0 x3 h5 y63a ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30308\"><span id=\"cflshid_30309\">T<span class=\"_ _2\" id=\"cflshid_30310\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30311\">\u00a0</span><span id=\"cflshid_30312\">5.640</span><span class=\"_ _12d\" id=\"cflshid_30313\">\u00a0</span><span id=\"cflshid_30314\">(4.574)</span><span class=\"_ _239\" id=\"cflshid_30315\">\u00a0</span><span id=\"cflshid_30316\">1.066</span><span class=\"_ _6c\" id=\"cflshid_30317\">\u00a0</span><span id=\"cflshid_30318\">13,0</span><span class=\"_ _1e8\" id=\"cflshid_30319\">\u00a0</span><span id=\"cflshid_30320\">(13,0)</span></div><div class=\"t m0 x3 h11 y63b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30321\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y63c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30322\">altamente probabili</div><div class=\"t m0 x8b h11 y63d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30323\">Nozionale</div><div class=\"t m0 x50 h11 y63e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30324\">V<span class=\"_ _0\" id=\"cflshid_30325\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x53 h11 y63f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30326\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30327\"></span>o Dirham</div><div class=\"t m0 x2b h2 y640 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30328\">+ 5%</div><div class=\"t m0 x78 h2 y641 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30329\">(Euro/000)</div><div class=\"t m0 xbd h2 y640 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30330\">- 5%</div><div class=\"t m0 xc1 h2 y641 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30331\">(Euro/000)</div><div class=\"t m0 x3 h2 y642 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30332\"><span id=\"cflshid_30333\">V<span class=\"_ _1\" id=\"cflshid_30334\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30335\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_30336\">\u00a0</span><span id=\"cflshid_30337\">(189.000)</span><span class=\"_ _23f\" id=\"cflshid_30338\">\u00a0</span><span id=\"cflshid_30339\">279</span><span class=\"_ _6f\" id=\"cflshid_30340\">\u00a0</span><span id=\"cflshid_30341\">(279)</span></div><div class=\"t m0 x3 h11 y643 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30342\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y644 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30343\"><span id=\"cflshid_30344\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30345\">\u00a0</span><span id=\"cflshid_30346\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30347\">\u00a0</span><span id=\"cflshid_30348\">Netto</span></div><div class=\"t m0 xc0 h11 y645 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30349\">Conto Economico</div><div class=\"t m0 xc2 h11 y646 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30350\">cambio Euro/Dinar<span class=\"_ _3\" id=\"cflshid_30351\"></span>o Kuwait</div><div class=\"t m0 x27 h1a y647 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30352\">(Dinar<span class=\"_ _3\" id=\"cflshid_30353\"></span>o Kuwait/000)</div><div class=\"t m0 x2b h2 y648 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30354\">+ 5%</div><div class=\"t m0 x78 h2 y649 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30355\">(Euro/000)</div><div class=\"t m0 xbd h2 y648 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30356\">- 5%</div><div class=\"t m0 xc1 h2 y649 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30357\">(Euro/000)</div><div class=\"t m0 x3 h2 y64a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30358\"><span id=\"cflshid_30359\">Saldi commerciali</span><span class=\"_ _104\" id=\"cflshid_30360\">\u00a0</span><span id=\"cflshid_30361\">4</span><span class=\"_ _244\" id=\"cflshid_30362\">\u00a0</span><span id=\"cflshid_30363\">(95)</span><span class=\"_ _13b\" id=\"cflshid_30364\">\u00a0</span><span id=\"cflshid_30365\">(91)</span><span class=\"_ _11e\" id=\"cflshid_30366\">\u00a0</span><span id=\"cflshid_30367\">(13,0)</span><span class=\"_ _6c\" id=\"cflshid_30368\">\u00a0</span><span id=\"cflshid_30369\">13,0</span></div><div class=\"t m0 x3 h5 y64b ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30370\">T<span class=\"_ _2\" id=\"cflshid_30371\"></span>otale esposizione lorda poste patrimoniali</div><div class=\"t m0 x60 h5 y64c ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30372\"><span id=\"cflshid_30373\">4</span><span class=\"_ _244\" id=\"cflshid_30374\">\u00a0</span><span id=\"cflshid_30375\">(95)</span><span class=\"_ _13b\" id=\"cflshid_30376\">\u00a0</span><span id=\"cflshid_30377\">(91)</span><span class=\"_ _11e\" id=\"cflshid_30378\">\u00a0</span><span id=\"cflshid_30379\">(13,0)</span><span class=\"_ _6c\" id=\"cflshid_30380\">\u00a0</span><span id=\"cflshid_30381\">13,0</span></div><div class=\"t m0 x37 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30390\"><span id=\"cflshid_30391\">ESPOSIZIONE IN V<span class=\"_ _1\" id=\"cflshid_30392\"></span>ALUT<span class=\"_ _3\" id=\"cflshid_30393\"></span>A<span class=\"_ _0\" id=\"cflshid_30394\"></span> ESTERA 2022</span><span class=\"_ _12a\" id=\"cflshid_30395\">\u00a0</span><span id=\"cflshid_30396\">SENSITIVIT</span><span class=\"ls17 wsd9\" id=\"cflshid_30397\">\u00c0 </span><span id=\"cflshid_30398\">2022</span></div><div class=\"t m0 x3 h11 y64d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30399\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5cd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30400\"><span id=\"cflshid_30401\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30402\">\u00a0</span><span id=\"cflshid_30403\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30404\">\u00a0</span><span id=\"cflshid_30405\">Netto</span></div><div class=\"t m0 xc0 h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30406\">Conto Economico</div><div class=\"t m0 x64 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30407\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30408\"></span>o americano</div><div class=\"t m0 x33 h1a y5ce fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30409\">(Dollar<span class=\"_ _3\" id=\"cflshid_30410\"></span>o americano/000)</div><div class=\"t m0 x2b h2 y5cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30411\">+ 5%</div><div class=\"t m0 x78 h2 y5d0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30412\">(Euro/000)</div><div class=\"t m0 xbd h2 y5cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30413\">- 5%</div><div class=\"t m0 xc1 h2 y5d0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30414\">(Euro/000)</div><div class=\"t m0 x3 h2 y5d1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30415\"><span id=\"cflshid_30416\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_30417\">\u00a0</span><span id=\"cflshid_30418\">9.153</span><span class=\"_ _12d\" id=\"cflshid_30419\">\u00a0</span><span id=\"cflshid_30420\">(5.822)</span><span class=\"_ _72\" id=\"cflshid_30421\">\u00a0</span><span id=\"cflshid_30422\">3.331</span><span class=\"_ _239\" id=\"cflshid_30423\">\u00a0</span><span id=\"cflshid_30424\">156,0</span><span class=\"_ _12d\" id=\"cflshid_30425\">\u00a0</span><span id=\"cflshid_30426\">(156,0)</span></div><div class=\"t m0 x3 h5 y5d2 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30427\"><span id=\"cflshid_30428\">T<span class=\"_ _2\" id=\"cflshid_30429\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30430\">\u00a0</span><span id=\"cflshid_30431\">9.153</span><span class=\"_ _12d\" id=\"cflshid_30432\">\u00a0</span><span id=\"cflshid_30433\">(5.822)</span><span class=\"_ _239\" id=\"cflshid_30434\">\u00a0</span><span id=\"cflshid_30435\">3.331</span><span class=\"_ _239\" id=\"cflshid_30436\">\u00a0</span><span id=\"cflshid_30437\">156,0</span><span class=\"_ _12d\" id=\"cflshid_30438\">\u00a0</span><span id=\"cflshid_30439\">(156,0)</span></div><div class=\"t m0 x3 h11 y5d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30440\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y5d4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30441\">altamente probabili</div><div class=\"t m0 x8b h11 y5d5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30442\">Nozionale</div><div class=\"t m0 x50 h11 y193 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30443\">V<span class=\"_ _0\" id=\"cflshid_30444\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 xc5 h11 y5d6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30445\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30446\"></span>o americano</div><div class=\"t m0 x2b h2 y5d7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30447\">+ 5%</div><div class=\"t m0 x78 h2 y5d8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30448\">(Euro/000)</div><div class=\"t m0 xbd h2 y5d7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30449\">- 5%</div><div class=\"t m0 xc1 h2 y5d8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30450\">(Euro/000)</div><div class=\"t m0 x3 h2 y5d9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30451\"><span id=\"cflshid_30452\">V<span class=\"_ _1\" id=\"cflshid_30453\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30454\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_30455\">\u00a0</span><span id=\"cflshid_30456\">(179.800)</span><span class=\"_ _23a\" id=\"cflshid_30457\">\u00a0</span><span id=\"cflshid_30458\">7.937</span><span class=\"_ _12d\" id=\"cflshid_30459\">\u00a0</span><span id=\"cflshid_30460\">(7.937)</span></div><div class=\"t m0 x3 h11 y5da ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30461\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5db ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30462\"><span id=\"cflshid_30463\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30464\">\u00a0</span><span id=\"cflshid_30465\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30466\">\u00a0</span><span id=\"cflshid_30467\">Netto</span></div><div class=\"t m0 xc0 h11 y184 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30468\">Conto Economico</div><div class=\"t m0 x2c h11 y5dc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30469\">cambio Euro/Franco svizzer<span class=\"_ _3\" id=\"cflshid_30470\"></span>o</div><div class=\"t m0 x1a h1a y5dd fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30471\">(Franco svizzer<span class=\"_ _3\" id=\"cflshid_30472\"></span>o/000)</div><div class=\"t m0 x2b h2 y5de ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30473\">+ 5%</div><div class=\"t m0 x78 h2 y5df ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30474\">(Euro/000)</div><div class=\"t m0 xbd h2 y5de ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30475\">- 5%</div><div class=\"t m0 xc1 h2 y5df ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30476\">(Euro/000)</div><div class=\"t m0 x3 h2 y5e0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30477\"><span id=\"cflshid_30478\">Saldi commerciali</span><span class=\"_ _164\" id=\"cflshid_30479\">\u00a0</span><span id=\"cflshid_30480\">73</span><span class=\"_ _f5\" id=\"cflshid_30481\">\u00a0</span><span id=\"cflshid_30482\">(261)</span><span class=\"_ _6f\" id=\"cflshid_30483\">\u00a0</span><span id=\"cflshid_30484\">(188)</span><span class=\"_ _1e8\" id=\"cflshid_30485\">\u00a0</span><span id=\"cflshid_30486\">(10,0)</span><span class=\"_ _190\" id=\"cflshid_30487\">\u00a0</span><span id=\"cflshid_30488\">10,0</span></div><div class=\"t m0 x3 h5 y5e1 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30489\"><span id=\"cflshid_30490\">T<span class=\"_ _2\" id=\"cflshid_30491\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1a9\" id=\"cflshid_30492\">\u00a0</span><span id=\"cflshid_30493\">73</span><span class=\"_ _6f\" id=\"cflshid_30494\">\u00a0</span><span id=\"cflshid_30495\">(261)</span><span class=\"_ _f5\" id=\"cflshid_30496\">\u00a0</span><span id=\"cflshid_30497\">(188)</span><span class=\"_ _1e8\" id=\"cflshid_30498\">\u00a0</span><span id=\"cflshid_30499\">(10,0)</span><span class=\"_ _6c\" id=\"cflshid_30500\">\u00a0</span><span id=\"cflshid_30501\">10,0</span></div><div class=\"t m0 x3 h11 y5e2 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30502\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y5e3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30503\">altamente probabili</div><div class=\"t m0 x8b h11 y5e4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30504\">Nozionale</div><div class=\"t m0 xc2 h11 y10a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30505\">V<span class=\"_ _0\" id=\"cflshid_30506\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 x2c h11 y5e5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30507\">cambio Euro/Franco svizzer<span class=\"_ _3\" id=\"cflshid_30508\"></span>o</div><div class=\"t m0 x2b h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30509\">+ 5%</div><div class=\"t m0 x78 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30510\">(Euro/000)</div><div class=\"t m0 xbd h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30511\">- 5%</div><div class=\"t m0 xc1 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30512\">(Euro/000)</div><div class=\"t m0 x3 h2 y5e8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30513\"><span id=\"cflshid_30514\">V<span class=\"_ _1\" id=\"cflshid_30515\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30516\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_30517\">\u00a0</span><span id=\"cflshid_30518\">(10.200)</span><span class=\"_ _23c\" id=\"cflshid_30519\">\u00a0</span><span id=\"cflshid_30520\">494</span><span class=\"_ _6f\" id=\"cflshid_30521\">\u00a0</span><span id=\"cflshid_30522\">(494)</span></div><div class=\"t m0 x3 h11 y5e9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30523\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5ea ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30524\"><span id=\"cflshid_30525\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30526\">\u00a0</span><span id=\"cflshid_30527\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30528\">\u00a0</span><span id=\"cflshid_30529\">Netto</span></div><div class=\"t m0 xc0 h11 y56b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30530\">Conto Economico</div><div class=\"t m0 xc2 h11 y5eb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30531\">cambio Euro/Sterlina inglese</div><div class=\"t m0 x1a h1a y5ec fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30532\">(Sterlina inglese/000)</div><div class=\"t m0 x2b h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30533\">+ 5%</div><div class=\"t m0 x78 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30534\">(Euro/000)</div><div class=\"t m0 xbd h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30535\">- 5%</div><div class=\"t m0 xc1 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30536\">(Euro/000)</div><div class=\"t m0 x3 h2 y5ef ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30537\"><span id=\"cflshid_30538\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_30539\">\u00a0</span><span id=\"cflshid_30540\">1.652</span><span class=\"_ _6f\" id=\"cflshid_30541\">\u00a0</span><span id=\"cflshid_30542\">(267)</span><span class=\"_ _105\" id=\"cflshid_30543\">\u00a0</span><span id=\"cflshid_30544\">1.385</span><span class=\"_ _6c\" id=\"cflshid_30545\">\u00a0</span><span id=\"cflshid_30546\">78,0</span><span class=\"_ _1e8\" id=\"cflshid_30547\">\u00a0</span><span id=\"cflshid_30548\">(78,0)</span></div><div class=\"t m0 x3 h5 y5f0 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30549\"><span id=\"cflshid_30550\">T<span class=\"_ _2\" id=\"cflshid_30551\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30552\">\u00a0</span><span id=\"cflshid_30553\">1.652</span><span class=\"_ _f5\" id=\"cflshid_30554\">\u00a0</span><span id=\"cflshid_30555\">(267)</span><span class=\"_ _239\" id=\"cflshid_30556\">\u00a0</span><span id=\"cflshid_30557\">1.385</span><span class=\"_ _190\" id=\"cflshid_30558\">\u00a0</span><span id=\"cflshid_30559\">78,0</span><span class=\"_ _1ba\" id=\"cflshid_30560\">\u00a0</span><span id=\"cflshid_30561\">(78,0)</span></div><div class=\"t m0 x3 h11 y64e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30562\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y64f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30563\">altamente probabili</div><div class=\"t m0 x8b h11 y650 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30564\">Nozionale</div><div class=\"t m0 xc2 h11 y651 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30565\">V<span class=\"_ _0\" id=\"cflshid_30566\"></span>ariazioni Patrimonio Netto</div><div class=\"t m0 x2c h11 y652 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30567\"> cambio Euro/Sterlina inglese</div><div class=\"t m0 x2b h2 y653 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30568\">+ 5%</div><div class=\"t m0 x78 h2 y654 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30569\">(Euro/000)</div><div class=\"t m0 xbd h2 y653 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30570\">- 5%</div><div class=\"t m0 xc1 h2 y654 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30571\">(Euro/000)</div><span id=\"cflshid_30573\">V<span class=\"_ _1\" id=\"cflshid_30574\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30575\"></span>alore Nozionale)</span><span class=\"_ _1b3\" id=\"cflshid_30576\">\u00a0</span><span id=\"cflshid_30577\">(8.000)</span><span class=\"_ _243\" id=\"cflshid_30578\">\u00a0</span><span id=\"cflshid_30579\">476</span><span class=\"_ _6f\" id=\"cflshid_30580\">\u00a0</span>(476<div class=\"t m0 x3 h11 y5f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30590\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30591\"><span id=\"cflshid_30592\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30593\">\u00a0</span><span id=\"cflshid_30594\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30595\">\u00a0</span><span id=\"cflshid_30596\">Netto</span></div><div class=\"t m0 xc0 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30597\">Conto Economico</div><div class=\"t m0 xc2 h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30598\">cambio Euro/Y<span class=\"_ _2\" id=\"cflshid_30599\"></span>en giapponese</div><div class=\"t m0 x1a h1a y5fb fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30600\">(Y<span class=\"_ _2\" id=\"cflshid_30601\"></span>en giapponese/000)</div><div class=\"t m0 x2b h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30602\">+ 5%</div><div class=\"t m0 x78 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30603\">(Euro/000)</div><div class=\"t m0 xbd h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30604\">- 5%</div><div class=\"t m0 xc1 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30605\">(Euro/000)</div><div class=\"t m0 x3 h2 y5fe ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30606\"><span id=\"cflshid_30607\">Saldi commerciali</span><span class=\"_ _104\" id=\"cflshid_30608\">\u00a0</span><span id=\"cflshid_30609\">646.528</span><span class=\"_ _8d\" id=\"cflshid_30610\">\u00a0</span><span id=\"cflshid_30611\">(295.947)</span><span class=\"_ _4e\" id=\"cflshid_30612\">\u00a0</span><span id=\"cflshid_30613\">350.581</span><span class=\"_ _105\" id=\"cflshid_30614\">\u00a0</span><span id=\"cflshid_30615\">125,0</span><span class=\"_ _12d\" id=\"cflshid_30616\">\u00a0</span><span id=\"cflshid_30617\">(125,0)</span></div><div class=\"t m0 x3 h5 y5ff ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30618\"><span id=\"cflshid_30619\">T<span class=\"_ _2\" id=\"cflshid_30620\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _12d\" id=\"cflshid_30621\">\u00a0</span><span id=\"cflshid_30622\">646.528</span><span class=\"_ _8d\" id=\"cflshid_30623\">\u00a0</span><span id=\"cflshid_30624\">(295.947)</span><span class=\"_ _4e\" id=\"cflshid_30625\">\u00a0</span><span id=\"cflshid_30626\">350.581</span><span class=\"_ _105\" id=\"cflshid_30627\">\u00a0</span><span id=\"cflshid_30628\">125,0</span><span class=\"_ _12d\" id=\"cflshid_30629\">\u00a0</span><span id=\"cflshid_30630\">(125,0)</span></div><div class=\"t m0 x3 h11 y600 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30631\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y601 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30632\">altamente probabili</div><div class=\"t m0 x8b h11 y602 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30633\">Nozionale</div><div class=\"t m0 xc2 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30634\">V<span class=\"_ _0\" id=\"cflshid_30635\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 xc2 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30636\">cambio Euro/Y<span class=\"_ _2\" id=\"cflshid_30637\"></span>en giapponese</div><div class=\"t m0 x2b h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30638\">+ 5%</div><div class=\"t m0 x78 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30639\">(Euro/000)</div><div class=\"t m0 xbd h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30640\">- 5%</div><div class=\"t m0 xc1 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30641\">(Euro/000)</div><div class=\"t m0 x3 h2 y605 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30642\"><span id=\"cflshid_30643\">V<span class=\"_ _1\" id=\"cflshid_30644\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30645\"></span>alore Nozionale)</span><span class=\"_ _10f\" id=\"cflshid_30646\">\u00a0</span><span id=\"cflshid_30647\">(1.005.000)</span><span class=\"_ _1b3\" id=\"cflshid_30648\">\u00a0</span><span id=\"cflshid_30649\">385</span><span class=\"_ _6f\" id=\"cflshid_30650\">\u00a0</span><span id=\"cflshid_30651\">(385)</span></div><div class=\"t m0 x3 h11 y606 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30652\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y607 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30653\"><span id=\"cflshid_30654\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30655\">\u00a0</span><span id=\"cflshid_30656\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30657\">\u00a0</span><span id=\"cflshid_30658\">Netto</span></div><div class=\"t m0 xc0 h11 y1d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30659\">Conto Economico</div><div class=\"t m0 x4f h11 y608 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30660\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30661\"></span>o Hong Kong</div><div class=\"t m0 xba h1a y609 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30662\">(Dollar<span class=\"_ _3\" id=\"cflshid_30663\"></span>o Hong Kong/000)</div><div class=\"t m0 x2b h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30664\">+ 5%</div><div class=\"t m0 x78 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30665\">(Euro/000)</div><div class=\"t m0 xbd h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30666\">- 5%</div><div class=\"t m0 xc1 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30667\">(Euro/000)</div><div class=\"t m0 x3 h2 y60c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30668\"><span id=\"cflshid_30669\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_30670\">\u00a0</span><span id=\"cflshid_30671\">2.351</span><span class=\"_ _12d\" id=\"cflshid_30672\">\u00a0</span><span id=\"cflshid_30673\">(7.883)</span><span class=\"_ _75\" id=\"cflshid_30674\">\u00a0</span><span id=\"cflshid_30675\">(5.532)</span><span class=\"_ _1e8\" id=\"cflshid_30676\">\u00a0</span><span id=\"cflshid_30677\">(33,0)</span><span class=\"_ _6c\" id=\"cflshid_30678\">\u00a0</span><span id=\"cflshid_30679\">33,0</span></div><div class=\"t m0 x3 h5 y60d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30680\"><span id=\"cflshid_30681\">T<span class=\"_ _2\" id=\"cflshid_30682\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30683\">\u00a0</span><span id=\"cflshid_30684\">2.351</span><span class=\"_ _12d\" id=\"cflshid_30685\">\u00a0</span><span id=\"cflshid_30686\">(7.883)</span><span class=\"_ _75\" id=\"cflshid_30687\">\u00a0</span><span id=\"cflshid_30688\">(5.532)</span><span class=\"_ _1e8\" id=\"cflshid_30689\">\u00a0</span><span id=\"cflshid_30690\">(33,0)</span><span class=\"_ _190\" id=\"cflshid_30691\">\u00a0</span><span id=\"cflshid_30692\">33,0</span></div><div class=\"t m0 x3 h11 y60e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30693\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y60f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30694\">altamente probabili</div><div class=\"t m0 x8b h11 y610 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30695\">Nozionale</div><div class=\"t m0 xc2 h11 y611 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30696\">V<span class=\"_ _0\" id=\"cflshid_30697\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 x4f h11 y612 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30698\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30699\"></span>o Hong Kong</div><div class=\"t m0 x2b h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30700\">+ 5%</div><div class=\"t m0 x78 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30701\">(Euro/000)</div><div class=\"t m0 xbd h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30702\">- 5%</div><div class=\"t m0 xc1 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30703\">(Euro/000)</div><div class=\"t m0 x3 h2 y615 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30704\"><span id=\"cflshid_30705\">V<span class=\"_ _1\" id=\"cflshid_30706\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30707\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_30708\">\u00a0</span><span id=\"cflshid_30709\">(49.600)</span><span class=\"_ _23c\" id=\"cflshid_30710\">\u00a0</span><span id=\"cflshid_30711\">281</span><span class=\"_ _6f\" id=\"cflshid_30712\">\u00a0</span><span id=\"cflshid_30713\">(281)</span></div><div class=\"t m0 x3 h11 y616 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30714\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y617 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30715\"><span id=\"cflshid_30716\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30717\">\u00a0</span><span id=\"cflshid_30718\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30719\">\u00a0</span><span id=\"cflshid_30720\">Netto</span></div><div class=\"t m0 xc0 h11 y10d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30721\">Conto Economico</div><div class=\"t m0 xb0 h11 y618 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30722\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30723\"></span>o canadese</div><div class=\"t m0 x9e h1a y619 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30724\">(Dollar<span class=\"_ _3\" id=\"cflshid_30725\"></span>o Canadese/000)</div><div class=\"t m0 x2b h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30726\">+ 5%</div><div class=\"t m0 x78 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30727\">(Euro/000)</div><div class=\"t m0 xbd h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30728\">- 5%</div><div class=\"t m0 xc1 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30729\">(Euro/000)</div><div class=\"t m0 x3 h2 y61c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30730\"><span id=\"cflshid_30731\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_30732\">\u00a0</span><span id=\"cflshid_30733\">6.530</span><span class=\"_ _6f\" id=\"cflshid_30734\">\u00a0</span><span id=\"cflshid_30735\">(845)</span><span class=\"_ _105\" id=\"cflshid_30736\">\u00a0</span><span id=\"cflshid_30737\">5.685</span><span class=\"_ _239\" id=\"cflshid_30738\">\u00a0</span><span id=\"cflshid_30739\">197,0</span><span class=\"_ _12d\" id=\"cflshid_30740\">\u00a0</span><span id=\"cflshid_30741\">(197,0)</span></div><div class=\"t m0 x3 h5 y61d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30742\"><span id=\"cflshid_30743\">T<span class=\"_ _2\" id=\"cflshid_30744\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30745\">\u00a0</span><span id=\"cflshid_30746\">6.530</span><span class=\"_ _f5\" id=\"cflshid_30747\">\u00a0</span><span id=\"cflshid_30748\">(845)</span><span class=\"_ _239\" id=\"cflshid_30749\">\u00a0</span><span id=\"cflshid_30750\">5.685</span><span class=\"_ _239\" id=\"cflshid_30751\">\u00a0</span><span id=\"cflshid_30752\">197,0</span><span class=\"_ _12d\" id=\"cflshid_30753\">\u00a0</span><span id=\"cflshid_30754\">(197,0)</span></div><div class=\"t m0 x3 h11 y61e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30755\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y61f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30756\">altamente probabili</div><div class=\"t m0 x8b h11 y620 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30757\">Nozionale</div><div class=\"t m0 xc2 h11 y4c7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30758\">V<span class=\"_ _0\" id=\"cflshid_30759\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 x64 h11 y621 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30760\">cambio Euro/ Dollar<span class=\"_ _3\" id=\"cflshid_30761\"></span>o canadese</div><div class=\"t m0 x2b h2 y622 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30762\">+ 5%</div><div class=\"t m0 x78 h2 y623 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30763\">(Euro/000)</div><div class=\"t m0 xbd h2 y622 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30764\">- 5%</div><div class=\"t m0 xc1 h2 y623 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30765\">(Euro/000)</div><div class=\"t m0 x3 h2 y624 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30766\"><span id=\"cflshid_30767\">V<span class=\"_ _1\" id=\"cflshid_30768\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30769\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_30770\">\u00a0</span><span id=\"cflshid_30771\">(23.000)</span><span class=\"_ _23c\" id=\"cflshid_30772\">\u00a0</span><span id=\"cflshid_30773\">799</span><span class=\"_ _6f\" id=\"cflshid_30774\">\u00a0</span><span id=\"cflshid_30775\">(799)</span></div><div class=\"t m0 x3 h11 y656 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30784\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y657 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30785\"><span id=\"cflshid_30786\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30787\">\u00a0</span><span id=\"cflshid_30788\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30789\">\u00a0</span><span id=\"cflshid_30790\">Netto</span></div><div class=\"t m0 xc0 h11 y658 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30791\">Conto Economico</div><div class=\"t m0 xc5 h11 y659 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30792\">cambio Euro/Renminbi</div><div class=\"t m0 x21 h1a y65a fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30793\">(Renminbi/000)</div><div class=\"t m0 x2b h2 y65b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30794\">+ 5%</div><div class=\"t m0 x78 h2 y65c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30795\">(Euro/000)</div><div class=\"t m0 xbd h2 y65b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30796\">- 5%</div><div class=\"t m0 xc1 h2 y65c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30797\">(Euro/000)</div><div class=\"t m0 x3 h2 y65d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30798\"><span id=\"cflshid_30799\">Saldi commerciali</span><span class=\"_ _240\" id=\"cflshid_30800\">\u00a0</span><span id=\"cflshid_30801\">34.339</span><span class=\"_ _12b\" id=\"cflshid_30802\">\u00a0</span><span id=\"cflshid_30803\">(23.662)</span><span class=\"_ _66\" id=\"cflshid_30804\">\u00a0</span><span id=\"cflshid_30805\">10.677</span><span class=\"_ _6c\" id=\"cflshid_30806\">\u00a0</span><span id=\"cflshid_30807\">73,0</span><span class=\"_ _1e8\" id=\"cflshid_30808\">\u00a0</span><span id=\"cflshid_30809\">(73,0)</span></div><div class=\"t m0 x3 h5 y65e ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30810\"><span id=\"cflshid_30811\">T<span class=\"_ _2\" id=\"cflshid_30812\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1e8\" id=\"cflshid_30813\">\u00a0</span><span id=\"cflshid_30814\">34.339</span><span class=\"_ _12b\" id=\"cflshid_30815\">\u00a0</span><span id=\"cflshid_30816\">(23.662)</span><span class=\"_ _66\" id=\"cflshid_30817\">\u00a0</span><span id=\"cflshid_30818\">10.677</span><span class=\"_ _190\" id=\"cflshid_30819\">\u00a0</span><span id=\"cflshid_30820\">73,0</span><span class=\"_ _1ba\" id=\"cflshid_30821\">\u00a0</span><span id=\"cflshid_30822\">(73,0)</span></div><div class=\"t m0 x3 h11 y600 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30823\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y601 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30824\">altamente probabili</div><div class=\"t m0 x8b h11 y602 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30825\">Nozionale</div><div class=\"t m0 xc2 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30826\">V<span class=\"_ _0\" id=\"cflshid_30827\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 xc5 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30828\">cambio Euro/ Renminbi</div><div class=\"t m0 x2b h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30829\">+ 5%</div><div class=\"t m0 x78 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30830\">(Euro/000)</div><div class=\"t m0 xbd h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30831\">- 5%</div><div class=\"t m0 xc1 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30832\">(Euro/000)</div><div class=\"t m0 x3 h2 y605 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30833\"><span id=\"cflshid_30834\">V<span class=\"_ _1\" id=\"cflshid_30835\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30836\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_30837\">\u00a0</span><span id=\"cflshid_30838\">(161.500)</span><span class=\"_ _23a\" id=\"cflshid_30839\">\u00a0</span><span id=\"cflshid_30840\">1.122</span><span class=\"_ _12d\" id=\"cflshid_30841\">\u00a0</span><span id=\"cflshid_30842\">(1.122)</span></div><div class=\"t m0 x3 h11 y606 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30843\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y607 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30844\"><span id=\"cflshid_30845\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30846\">\u00a0</span><span id=\"cflshid_30847\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30848\">\u00a0</span><span id=\"cflshid_30849\">Netto</span></div><div class=\"t m0 xc0 h11 y1d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30850\">Conto Economico</div><div class=\"t m0 x44 h11 y608 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30851\">cambio Euro/Rublo  </div><div class=\"t m0 x83 h1a y609 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30852\">(Rublo/000)</div><div class=\"t m0 x2b h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30853\">+ 5%</div><div class=\"t m0 x78 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30854\">(Euro/000)</div><div class=\"t m0 xbd h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30855\">- 5%</div><div class=\"t m0 xc1 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30856\">(Euro/000)</div><div class=\"t m0 x3 h2 y60c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30857\"><span id=\"cflshid_30858\">Saldi commerciali</span><span class=\"_ _218\" id=\"cflshid_30859\">\u00a0</span><span id=\"cflshid_30860\">-</span><span class=\"_ _12d\" id=\"cflshid_30861\">\u00a0</span><span id=\"cflshid_30862\">(5.583)</span><span class=\"_ _75\" id=\"cflshid_30863\">\u00a0</span><span id=\"cflshid_30864\">(5.583)</span><span class=\"_ _80\" id=\"cflshid_30865\">\u00a0</span><span id=\"cflshid_30866\">(4,0)</span><span class=\"_ _198\" id=\"cflshid_30867\">\u00a0</span><span id=\"cflshid_30868\">4,0</span></div><div class=\"t m0 x3 h5 y60d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30869\"><span id=\"cflshid_30870\">T<span class=\"_ _2\" id=\"cflshid_30871\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _13d\" id=\"cflshid_30872\">\u00a0</span><span id=\"cflshid_30873\">-</span><span class=\"_ _12d\" id=\"cflshid_30874\">\u00a0</span><span id=\"cflshid_30875\">(5.583)</span><span class=\"_ _75\" id=\"cflshid_30876\">\u00a0</span><span id=\"cflshid_30877\">(5.583)</span><span class=\"_ _80\" id=\"cflshid_30878\">\u00a0</span><span id=\"cflshid_30879\">(4,0)</span><span class=\"_ _198\" id=\"cflshid_30880\">\u00a0</span><span id=\"cflshid_30881\">4,0</span></div><div class=\"t m0 x3 h11 y5e4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30882\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y65f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30883\"><span id=\"cflshid_30884\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30885\">\u00a0</span><span id=\"cflshid_30886\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30887\">\u00a0</span><span id=\"cflshid_30888\">Netto</span></div><div class=\"t m0 xc0 h11 y10a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30889\">Conto Economico</div><div class=\"t m0 x64 h11 y5e5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30890\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30891\"></span>o Singapore</div><div class=\"t m0 x33 h1a y660 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30892\">(Dollar<span class=\"_ _3\" id=\"cflshid_30893\"></span>o Singapor<span class=\"_ _3\" id=\"cflshid_30894\"></span>e /000)</div><div class=\"t m0 x2b h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30895\">+ 5%</div><div class=\"t m0 x78 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30896\">(Euro/000)</div><div class=\"t m0 xbd h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30897\">- 5%</div><div class=\"t m0 xc1 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30898\">(Euro/000)</div><div class=\"t m0 x3 h2 y5e8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30899\"><span id=\"cflshid_30900\">Saldi commerciali</span><span class=\"_ _241\" id=\"cflshid_30901\">\u00a0</span><span id=\"cflshid_30902\">2</span><span class=\"_ _13b\" id=\"cflshid_30903\">\u00a0</span><span id=\"cflshid_30904\">(65)</span><span class=\"_ _f8\" id=\"cflshid_30905\">\u00a0</span><span id=\"cflshid_30906\">(63)</span><span class=\"_ _80\" id=\"cflshid_30907\">\u00a0</span><span id=\"cflshid_30908\">(2,0)</span><span class=\"_ _198\" id=\"cflshid_30909\">\u00a0</span><span id=\"cflshid_30910\">2,0</span></div><div class=\"t m0 x3 h5 y661 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30911\"><span id=\"cflshid_30912\">T<span class=\"_ _2\" id=\"cflshid_30913\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _242\" id=\"cflshid_30914\">\u00a0</span><span id=\"cflshid_30915\">2</span><span class=\"_ _13b\" id=\"cflshid_30916\">\u00a0</span><span id=\"cflshid_30917\">(65)</span><span class=\"_ _f8\" id=\"cflshid_30918\">\u00a0</span><span id=\"cflshid_30919\">(63)</span><span class=\"_ _80\" id=\"cflshid_30920\">\u00a0</span><span id=\"cflshid_30921\">(2,0)</span><span class=\"_ _198\" id=\"cflshid_30922\">\u00a0</span><span id=\"cflshid_30923\">2,0</span></div><div class=\"t m0 x3 h11 y662 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30924\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y663 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30925\">altamente probabili</div><div class=\"t m0 x8b h11 y5e9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30926\">Nozionale</div><div class=\"t m0 xc2 h11 y56b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30927\">V<span class=\"_ _0\" id=\"cflshid_30928\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 x64 h11 y5eb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30929\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30930\"></span>o Singapore</div><div class=\"t m0 x2b h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30931\">+ 5%</div><div class=\"t m0 x78 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30932\">(Euro/000)</div><div class=\"t m0 xbd h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30933\">- 5%</div><div class=\"t m0 xc1 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30934\">(Euro/000)</div><div class=\"t m0 x3 h2 y5ef ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30935\"><span id=\"cflshid_30936\">V<span class=\"_ _1\" id=\"cflshid_30937\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30938\"></span>alore Nozionale)</span><span class=\"_ _1b3\" id=\"cflshid_30939\">\u00a0</span><span id=\"cflshid_30940\">(1.400)</span><span class=\"_ _85\" id=\"cflshid_30941\">\u00a0</span><span id=\"cflshid_30942\">46</span><span class=\"_ _13b\" id=\"cflshid_30943\">\u00a0</span><span id=\"cflshid_30944\">(46)</span></div><div class=\"t m0 x3 h11 y664 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30945\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y665 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30946\"><span id=\"cflshid_30947\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30948\">\u00a0</span><span id=\"cflshid_30949\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30950\">\u00a0</span><span id=\"cflshid_30951\">Netto</span></div><div class=\"t m0 xc0 h11 y666 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30952\">Conto Economico</div><div class=\"t m0 xc2 h11 y667 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30953\">cambio Euro/Cor<span class=\"_ _3\" id=\"cflshid_30954\"></span>ona Danese</div><div class=\"t m0 x94 h1a y668 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30955\">(Cor<span class=\"_ _3\" id=\"cflshid_30956\"></span>ona Danese /000)</div><div class=\"t m0 x2b h2 y669 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30957\">+ 5%</div><div class=\"t m0 x78 h2 y66a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30958\">(Euro/000)</div><div class=\"t m0 xbd h2 y669 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30959\">- 5%</div><div class=\"t m0 xc1 h2 y66a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30960\">(Euro/000)</div><div class=\"t m0 x3 h2 y66b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30961\"><span id=\"cflshid_30962\">Saldi commerciali</span><span class=\"_ _218\" id=\"cflshid_30963\">\u00a0</span><span id=\"cflshid_30964\">-</span><span class=\"_ _f8\" id=\"cflshid_30965\">\u00a0</span><span id=\"cflshid_30966\">(57)</span><span class=\"_ _f8\" id=\"cflshid_30967\">\u00a0</span><span id=\"cflshid_30968\">(57)</span><span class=\"_ _80\" id=\"cflshid_30969\">\u00a0</span><span id=\"cflshid_30970\">(0,4)</span><span class=\"_ _198\" id=\"cflshid_30971\">\u00a0</span><span id=\"cflshid_30972\">0,4</span></div><div class=\"t m0 x3 h5 y66c ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30973\"><span id=\"cflshid_30974\">T<span class=\"_ _2\" id=\"cflshid_30975\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _13d\" id=\"cflshid_30976\">\u00a0</span><span id=\"cflshid_30977\">-</span><span class=\"_ _13b\" id=\"cflshid_30978\">\u00a0</span><span id=\"cflshid_30979\">(57)</span><span class=\"_ _f8\" id=\"cflshid_30980\">\u00a0</span><span id=\"cflshid_30981\">(57)</span><span class=\"_ _80\" id=\"cflshid_30982\">\u00a0</span><span id=\"cflshid_30983\">(0,4)</span><span class=\"_ _198\" id=\"cflshid_30984\">\u00a0</span><span id=\"cflshid_30985\">0,4</span></div><div class=\"t m0 x3 h11 y66d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30994\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y66e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30995\"><span id=\"cflshid_30996\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30997\">\u00a0</span><span id=\"cflshid_30998\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30999\">\u00a0</span><span id=\"cflshid_31000\">Netto</span></div><div class=\"t m0 xc0 h11 y66f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31001\">Conto Economico</div><div class=\"t m0 xc2 h11 y670 ff3 fs2 fc0 sc0 ls0 wsd9\" id=\"cflshid_31002\">cambio Euro/Dollaro T<span class=\"_ _2\" id=\"cflshid_31003\"></span>aiwan</div><div class=\"t m0 x1a h1a y671 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31004\">(Dollar<span class=\"_ _3\" id=\"cflshid_31005\"></span>o T<span class=\"_ _2\" id=\"cflshid_31006\"></span>aiwan/000)</div><div class=\"t m0 x2b h2 y672 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31007\">+ 5%</div><div class=\"t m0 x78 h2 y673 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31008\">(Euro/000)</div><div class=\"t m0 xbd h2 y672 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31009\">- 5%</div><div class=\"t m0 xc1 h2 y673 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31010\">(Euro/000)</div><div class=\"t m0 x3 h2 y674 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31011\"><span id=\"cflshid_31012\">Saldi commerciali</span><span class=\"_ _240\" id=\"cflshid_31013\">\u00a0</span><span id=\"cflshid_31014\">35.876</span><span class=\"_ _12d\" id=\"cflshid_31015\">\u00a0</span><span id=\"cflshid_31016\">(6.404)</span><span class=\"_ _76\" id=\"cflshid_31017\">\u00a0</span><span id=\"cflshid_31018\">29.472</span><span class=\"_ _6c\" id=\"cflshid_31019\">\u00a0</span><span id=\"cflshid_31020\">45,0</span><span class=\"_ _1e8\" id=\"cflshid_31021\">\u00a0</span><span id=\"cflshid_31022\">(45,0)</span></div><div class=\"t m0 x3 h5 y675 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31023\"><span id=\"cflshid_31024\">T<span class=\"_ _2\" id=\"cflshid_31025\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1e8\" id=\"cflshid_31026\">\u00a0</span><span id=\"cflshid_31027\">35.876</span><span class=\"_ _12d\" id=\"cflshid_31028\">\u00a0</span><span id=\"cflshid_31029\">(6.404)</span><span class=\"_ _66\" id=\"cflshid_31030\">\u00a0</span><span id=\"cflshid_31031\">29.472</span><span class=\"_ _6c\" id=\"cflshid_31032\">\u00a0</span><span id=\"cflshid_31033\">45,0</span><span class=\"_ _1e8\" id=\"cflshid_31034\">\u00a0</span><span id=\"cflshid_31035\">(45,0)</span></div><div class=\"t m0 x3 h11 y676 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31036\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y677 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31037\">altamente probabili</div><div class=\"t m0 x8b h11 y678 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31038\">Nozionale</div><div class=\"t m0 xc2 h11 y443 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31039\">V<span class=\"_ _0\" id=\"cflshid_31040\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 xc2 h11 y679 ff3 fs2 fc0 sc0 ls0 wsd9\" id=\"cflshid_31041\">cambio Euro/Dollaro T<span class=\"_ _2\" id=\"cflshid_31042\"></span>aiwan</div><div class=\"t m0 x2b h2 y67a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31043\">+ 5%</div><div class=\"t m0 x78 h2 y67b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31044\">(Euro/000)</div><div class=\"t m0 xbd h2 y67a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31045\">- 5%</div><div class=\"t m0 xc1 h2 y67b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31046\">(Euro/000)</div><div class=\"t m0 x3 h2 y67c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31047\"><span id=\"cflshid_31048\">V<span class=\"_ _1\" id=\"cflshid_31049\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_31050\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_31051\">\u00a0</span><span id=\"cflshid_31052\">(83.000)</span><span class=\"_ _23c\" id=\"cflshid_31053\">\u00a0</span><span id=\"cflshid_31054\">132</span><span class=\"_ _6f\" id=\"cflshid_31055\">\u00a0</span><span id=\"cflshid_31056\">(132)</span></div><div class=\"t m0 x3 h11 y67d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31057\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y67e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31058\"><span id=\"cflshid_31059\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_31060\">\u00a0</span><span id=\"cflshid_31061\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_31062\">\u00a0</span><span id=\"cflshid_31063\">Netto</span></div><div class=\"t m0 xc0 h11 y67f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31064\">Conto Economico</div><div class=\"t m0 x53 h11 y680 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31065\">cambio Euro/Dirham</div><div class=\"t m0 x1e h1a y681 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31066\">(Dirham/000)</div><div class=\"t m0 x2b h2 y682 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31067\">+ 5%</div><div class=\"t m0 x78 h2 y683 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31068\">(Euro/000)</div><div class=\"t m0 xbd h2 y682 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31069\">- 5%</div><div class=\"t m0 xc1 h2 y683 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31070\">(Euro/000)</div><div class=\"t m0 x3 h2 y684 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31071\"><span id=\"cflshid_31072\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_31073\">\u00a0</span><span id=\"cflshid_31074\">4.190</span><span class=\"_ _12d\" id=\"cflshid_31075\">\u00a0</span><span id=\"cflshid_31076\">(2.609)</span><span class=\"_ _72\" id=\"cflshid_31077\">\u00a0</span><span id=\"cflshid_31078\">1.581</span><span class=\"_ _6c\" id=\"cflshid_31079\">\u00a0</span><span id=\"cflshid_31080\">20,0</span><span class=\"_ _1e8\" id=\"cflshid_31081\">\u00a0</span><span id=\"cflshid_31082\">(20,0)</span></div><div class=\"t m0 x3 h5 y685 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31083\"><span id=\"cflshid_31084\">T<span class=\"_ _2\" id=\"cflshid_31085\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_31086\">\u00a0</span><span id=\"cflshid_31087\">4.190</span><span class=\"_ _12d\" id=\"cflshid_31088\">\u00a0</span><span id=\"cflshid_31089\">(2.609)</span><span class=\"_ _239\" id=\"cflshid_31090\">\u00a0</span><span id=\"cflshid_31091\">1.581</span><span class=\"_ _6c\" id=\"cflshid_31092\">\u00a0</span><span id=\"cflshid_31093\">20,0</span><span class=\"_ _1e8\" id=\"cflshid_31094\">\u00a0</span><span id=\"cflshid_31095\">(20,0)</span></div><div class=\"t m0 x3 h11 y686 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31096\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y687 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31097\">altamente probabili</div><div class=\"t m0 x8b h11 y688 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31098\">Nozionale</div><div class=\"t m0 xc2 h11 y43b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31099\">V<span class=\"_ _0\" id=\"cflshid_31100\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 x53 h11 y689 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31101\">cambio Euro/Dirham</div><div class=\"t m0 x2b h2 y68a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31102\">+ 5%</div><div class=\"t m0 x78 h2 y68b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31103\">(Euro/000)</div><div class=\"t m0 xbd h2 y68a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31104\">- 5%</div><div class=\"t m0 xc1 h2 y68b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31105\">(Euro/000)</div><div class=\"t m0 x3 h2 y68c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31106\"><span id=\"cflshid_31107\">V<span class=\"_ _1\" id=\"cflshid_31108\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_31109\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_31110\">\u00a0</span><span id=\"cflshid_31111\">(36.500)</span><span class=\"_ _23c\" id=\"cflshid_31112\">\u00a0</span><span id=\"cflshid_31113\">439</span><span class=\"_ _6f\" id=\"cflshid_31114\">\u00a0</span><span id=\"cflshid_31115\">(439)</span></div><div class=\"t m0 x3 h11 y68d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31116\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y68e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31117\"><span id=\"cflshid_31118\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_31119\">\u00a0</span><span id=\"cflshid_31120\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_31121\">\u00a0</span><span id=\"cflshid_31122\">Netto</span></div><div class=\"t m0 xc0 h11 y68f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31123\">Conto Economico</div><div class=\"t m0 xc2 h11 y690 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31124\">cambio Euro/Dinar<span class=\"_ _3\" id=\"cflshid_31125\"></span>o Kuwait</div><div class=\"t m0 x27 h1a y691 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31126\">(Dinar<span class=\"_ _3\" id=\"cflshid_31127\"></span>o Kuwait/000)</div><div class=\"t m0 x2b h2 y692 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31128\">+ 5%</div><div class=\"t m0 x78 h2 y693 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31129\">(Euro/000)</div><div class=\"t m0 xbd h2 y692 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31130\">- 5%</div><div class=\"t m0 xc1 h2 y693 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31131\">(Euro/000)</div><div class=\"t m0 x3 h2 y694 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31132\"><span id=\"cflshid_31133\">Saldi commerciali</span><span class=\"_ _218\" id=\"cflshid_31134\">\u00a0</span><span id=\"cflshid_31135\">-</span><span class=\"_ _f5\" id=\"cflshid_31136\">\u00a0</span><span id=\"cflshid_31137\">(420)</span><span class=\"_ _f5\" id=\"cflshid_31138\">\u00a0</span><span id=\"cflshid_31139\">(420)</span><span class=\"_ _1e8\" id=\"cflshid_31140\">\u00a0</span><span id=\"cflshid_31141\">(64,0)</span><span class=\"_ _6c\" id=\"cflshid_31142\">\u00a0</span><span id=\"cflshid_31143\">64,0</span></div><div class=\"t m0 x3 h5 y695 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31144\"><span id=\"cflshid_31145\">T<span class=\"_ _2\" id=\"cflshid_31146\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _13d\" id=\"cflshid_31147\">\u00a0</span><span id=\"cflshid_31148\">-</span><span class=\"_ _6f\" id=\"cflshid_31149\">\u00a0</span><span id=\"cflshid_31150\">(420)</span><span class=\"_ _f5\" id=\"cflshid_31151\">\u00a0</span><span id=\"cflshid_31152\">(420)</span><span class=\"_ _1e8\" id=\"cflshid_31153\">\u00a0</span><span id=\"cflshid_31154\">(64,0)</span><span class=\"_ _190\" id=\"cflshid_31155\">\u00a0</span><span id=\"cflshid_31156\">64,0</span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 wsc5\" id=\"cflshid_31157\">Le ipotesi relative all'ampiezza delle variazioni dei parametri di mercato utilizzate per la simulazione degli shock </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 wsae\" id=\"cflshid_31158\">sono state formulate sulla base di un'analisi dell'evoluzione storica di tali parametri con riferimento ad un orizzonte </div>temporale di 30-60-90 giorni, coerente con la durata prevista delle esposizioni",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24782": {
   "value": "<div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_29343\">RISCHIO DI<span class=\"_ _3\" id=\"cflshid_29344\"></span> T<span class=\"_ _1\" id=\"cflshid_29345\"></span>ASSO DI CAMBIO</div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29346\">Il Gruppo Brunello Cucinelli \u00e8 esposto alla variazione dei tassi di cambio delle valute in cui sono regolate le ope-</div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws46\" id=\"cflshid_29347\">razioni di vendita (prevalentemente dollari americani) verso le consociate e i clienti terzi, a fronte di una struttura </div><div class=\"t m0 x3 h6 y5a ff1 fs4 fc0 sc0 ls0 ws85\" id=\"cflshid_29348\">dei costi concentrati soprattutto nell\u2019area euro. T<span class=\"_ _2\" id=\"cflshid_29349\"></span>ale rischio si estrinseca nell\u2019eventualit\u00e0 che il controvalore in Euro </div><div class=\"t m0 x3 h6 y76 ff1 fs4 fc0 sc0 ls0 ws56\" id=\"cflshid_29350\">dei ricavi diminuisca a seguito di oscillazioni sfavorevoli del tasso di cambio, impedendo il conseguimento del </div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29351\">margine desiderato. </div><div class=\"t m0 x3 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29352\">A<span class=\"_ _0\" id=\"cflshid_29353\"></span><span class=\"_ _3\" id=\"cflshid_29354\"></span>seguito <span class=\"_ _3\" id=\"cflshid_29355\"></span>della <span class=\"_ _3\" id=\"cflshid_29356\"></span>composizione <span class=\"_ _0\" id=\"cflshid_29357\"></span>geografica della <span class=\"_ _0\" id=\"cflshid_29358\"></span>struttura societaria, <span class=\"_ _0\" id=\"cflshid_29359\"></span>che <span class=\"_ _3\" id=\"cflshid_29360\"></span>prevede <span class=\"_ _3\" id=\"cflshid_29361\"></span>la <span class=\"_ _0\" id=\"cflshid_29362\"></span>presenza delle <span class=\"_ _0\" id=\"cflshid_29363\"></span>societ\u00e0 controllate </div><div class=\"t m0 x3 h6 y5d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29364\"><span id=\"cflshid_29365\">in <span class=\"_ _a\" id=\"cflshid_29366\"></span>diversi <span class=\"_ _a\" id=\"cflshid_29367\"></span>Paesi <span class=\"_ _a\" id=\"cflshid_29368\"></span>con valute <span class=\"_ _a\" id=\"cflshid_29369\"></span>differenti, <span class=\"_ _a\" id=\"cflshid_29370\"></span>il <span class=\"_ _a\" id=\"cflshid_29371\"></span>Gruppo <span class=\"_ _a\" id=\"cflshid_29372\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_29373\"></span>esposto <span class=\"_ _a\" id=\"cflshid_29374\"></span>al <span class=\"_ _a\" id=\"cflshid_29375\"></span>rischio <span class=\"_ _a\" id=\"cflshid_29376\"></span>di <span class=\"_ _a\" id=\"cflshid_29377\"></span>cambio <span class=\"_ _a\" id=\"cflshid_29378\"></span>relativo <span class=\"_ _a\" id=\"cflshid_29379\"></span>ai <span class=\"_ _a\" id=\"cflshid_29380\"></span>flussi <span class=\"_ _a\" id=\"cflshid_29381\"></span>finanziari <span class=\"_ _a\" id=\"cflshid_29382\"></span>interso</span><span class=\"ff1\" id=\"cflshid_29383\">-</span></div><div class=\"t m0 x3 h7 y5e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29384\">cietari (principalmente dividendi, finanziamenti, operazioni sul capitale).</div><div class=\"t m0 x3 h7 y5f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29385\">Infine, il Gruppo \u00e8 esposto <span class=\"_ _a\" id=\"cflshid_29386\"></span>al cosiddetto \u201crischio di conversione\u201d. T<span class=\"_ _0\" id=\"cflshid_29387\"></span>ale rischio comporta che attivit\u00e0 e <span class=\"_ _a\" id=\"cflshid_29388\"></span>passivit\u00e0 di </div><div class=\"t m0 x3 h7 y60 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29389\">societ\u00e0 <span class=\"_ _a\" id=\"cflshid_29390\"></span>consolidate, la <span class=\"_ _a\" id=\"cflshid_29391\"></span>cui <span class=\"_ _a\" id=\"cflshid_29392\"></span>valuta <span class=\"_ _a\" id=\"cflshid_29393\"></span>funzionale <span class=\"_ _a\" id=\"cflshid_29394\"></span>\u00e8 <span class=\"_ _a\" id=\"cflshid_29395\"></span>differente <span class=\"_ _a\" id=\"cflshid_29396\"></span>dall\u2019euro, <span class=\"_ _a\" id=\"cflshid_29397\"></span>possono <span class=\"_ _a\" id=\"cflshid_29398\"></span>assumere <span class=\"_ _a\" id=\"cflshid_29399\"></span>controvalori in <span class=\"_ _a\" id=\"cflshid_29400\"></span>euro <span class=\"_ _a\" id=\"cflshid_29401\"></span>diversi </div><div class=\"t m0 x3 h6 y61 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29402\"><span id=\"cflshid_29403\">a seconda dell\u2019andamento <span class=\"_ _a\" id=\"cflshid_29404\"></span>dei tassi <span class=\"_ _a\" id=\"cflshid_29405\"></span>di cambio, il <span class=\"_ _a\" id=\"cflshid_29406\"></span>cui importo <span class=\"_ _a\" id=\"cflshid_29407\"></span>si riflette contabilmente <span class=\"_ _a\" id=\"cflshid_29408\"></span>nella voce \u201criserva <span class=\"_ _a\" id=\"cflshid_29409\"></span>di tradu</span><span class=\"ff1\" id=\"cflshid_29410\">-</span></div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29411\">zione\u201d, all\u2019interno del patrimonio <span class=\"_ _a\" id=\"cflshid_29412\"></span>netto. Il Gruppo monitora <span class=\"_ _a\" id=\"cflshid_29413\"></span>l\u2019andamento di tale esposizione, <span class=\"_ _a\" id=\"cflshid_29414\"></span>a fronte della quale, </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29415\">alla data di riferimento del bilancio, non erano in essere operazioni di copertura.</div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29416\"><span id=\"cflshid_29417\">Al <span class=\"_ _4\" id=\"cflshid_29418\"></span>fine <span class=\"_ _d\" id=\"cflshid_29419\"></span>di </span><span class=\"_ _4\" id=\"cflshid_29420\">\u00a0</span><span id=\"cflshid_29421\">contenere <span class=\"_ _d\" id=\"cflshid_29422\"></span>l\u2019esposizione </span><span class=\"_ _4\" id=\"cflshid_29423\">\u00a0</span><span id=\"cflshid_29424\">al <span class=\"_ _4\" id=\"cflshid_29425\"></span>rischio <span class=\"_ _d\" id=\"cflshid_29426\"></span>di </span><span class=\"_ _4\" id=\"cflshid_29427\">\u00a0</span><span id=\"cflshid_29428\">cambio <span class=\"_ _d\" id=\"cflshid_29429\"></span>derivante </span><span class=\"_ _4\" id=\"cflshid_29430\">\u00a0</span><span id=\"cflshid_29431\">dalla <span class=\"_ _4\" id=\"cflshid_29432\"></span>propria <span class=\"_ _d\" id=\"cflshid_29433\"></span>attivit\u00e0 </span><span class=\"_ _4\" id=\"cflshid_29434\">\u00a0</span><span id=\"cflshid_29435\">commerciale, <span class=\"_ _d\" id=\"cflshid_29436\"></span>il </span><span class=\"_ _4\" id=\"cflshid_29437\">\u00a0</span><span id=\"cflshid_29438\">Gruppo </span></div><div class=\"t m0 x3 h6 y77 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29439\"><span id=\"cflshid_29440\">Brunello Cucinelli stipula contratti derivati <span class=\"_ _a\" id=\"cflshid_29441\"></span>(contratti di vendita a termine di <span class=\"_ _a\" id=\"cflshid_29442\"></span>valuta estera) atti a definire anticipa</span><span class=\"ff1\" id=\"cflshid_29443\">-</span></div><div class=\"t m0 x3 h7 y66 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29444\">tamente il tasso di conversione, o un range predefinito di tassi di conversione, a date future.</div><div class=\"t m0 x3 h7 y68 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29445\">Le <span class=\"_ _0\" id=\"cflshid_29446\"></span>coperture a <span class=\"_ _0\" id=\"cflshid_29447\"></span>termine <span class=\"_ _3\" id=\"cflshid_29448\"></span>vengono <span class=\"_ _0\" id=\"cflshid_29449\"></span>sottoscritte in <span class=\"_ _0\" id=\"cflshid_29450\"></span>corrispondenza <span class=\"_ _3\" id=\"cflshid_29451\"></span>della <span class=\"_ _0\" id=\"cflshid_29452\"></span>definizione dei <span class=\"_ _0\" id=\"cflshid_29453\"></span>listini <span class=\"_ _3\" id=\"cflshid_29454\"></span>in <span class=\"_ _0\" id=\"cflshid_29455\"></span>valuta di <span class=\"_ _0\" id=\"cflshid_29456\"></span>una <span class=\"_ _3\" id=\"cflshid_29457\"></span>stagione, </div><div class=\"t m0 x3 h6 y78 ff1 fs4 fc0 sc0 ls0 ws75\" id=\"cflshid_29458\"><span id=\"cflshid_29459\">in base alla stima del fatturato e considerando come termine di chiusura della copertura quello previsto di incas</span><span class=\"ws0\" id=\"cflshid_29460\">-</span></div><div class=\"t m0 x3 h7 y69 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29461\">so <span class=\"_ _a\" id=\"cflshid_29462\"></span>delle <span class=\"_ _a\" id=\"cflshid_29463\"></span>relative <span class=\"_ _c\" id=\"cflshid_29464\"></span>fatture <span class=\"_ _a\" id=\"cflshid_29465\"></span>di <span class=\"_ _c\" id=\"cflshid_29466\"></span>vendita. <span class=\"_ _a\" id=\"cflshid_29467\"></span>In <span class=\"_ _a\" id=\"cflshid_29468\"></span>particolare, <span class=\"_ _c\" id=\"cflshid_29469\"></span>il <span class=\"_ _a\" id=\"cflshid_29470\"></span>Gruppo <span class=\"_ _c\" id=\"cflshid_29471\"></span>definisce <span class=\"_ _a\" id=\"cflshid_29472\"></span>i <span class=\"_ _a\" id=\"cflshid_29473\"></span>prezzi <span class=\"_ _c\" id=\"cflshid_29474\"></span>di <span class=\"_ _a\" id=\"cflshid_29475\"></span>vendita <span class=\"_ _c\" id=\"cflshid_29476\"></span>in <span class=\"_ _a\" id=\"cflshid_29477\"></span>Euro, <span class=\"_ _c\" id=\"cflshid_29478\"></span>determinando <span class=\"_ _a\" id=\"cflshid_29479\"></span>i </div><div class=\"t m0 x3 h7 y6a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29480\">corrispondenti prezzi <span class=\"_ _a\" id=\"cflshid_29481\"></span>in <span class=\"_ _a\" id=\"cflshid_29482\"></span>valuta <span class=\"_ _a\" id=\"cflshid_29483\"></span>estera <span class=\"_ _a\" id=\"cflshid_29484\"></span>applicando il <span class=\"_ _a\" id=\"cflshid_29485\"></span>cambio <span class=\"_ _a\" id=\"cflshid_29486\"></span>della <span class=\"_ _a\" id=\"cflshid_29487\"></span>media <span class=\"_ _a\" id=\"cflshid_29488\"></span>delle coperture <span class=\"_ _a\" id=\"cflshid_29489\"></span>effettuate <span class=\"_ _a\" id=\"cflshid_29490\"></span>con <span class=\"_ _a\" id=\"cflshid_29491\"></span>i contratti <span class=\"_ _a\" id=\"cflshid_29492\"></span>a </div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29493\">termine.</div><div class=\"t m0 x3 h6 y6d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29494\"><span id=\"cflshid_29495\">A<span class=\"_ _0\" id=\"cflshid_29496\"></span>\u00a0<span class=\"_ _a\" id=\"cflshid_29497\"></span>partire <span class=\"_ _a\" id=\"cflshid_29498\"></span>dall\u2019esercizio <span class=\"_ _a\" id=\"cflshid_29499\"></span>2010, <span class=\"_ _a\" id=\"cflshid_29500\"></span>la <span class=\"_ _a\" id=\"cflshid_29501\"></span>Societ\u00e0 <span class=\"_ _a\" id=\"cflshid_29502\"></span>adotta <span class=\"_ _a\" id=\"cflshid_29503\"></span>il <span class=\"_ _a\" id=\"cflshid_29504\"></span>Cash <span class=\"_ _a\" id=\"cflshid_29505\"></span>Flow <span class=\"_ _a\" id=\"cflshid_29506\"></span>Hedge Accounting <span class=\"_ _a\" id=\"cflshid_29507\"></span>per <span class=\"_ _a\" id=\"cflshid_29508\"></span>la <span class=\"_ _a\" id=\"cflshid_29509\"></span>contabilizzazione <span class=\"_ _a\" id=\"cflshid_29510\"></span>dei <span class=\"_ _a\" id=\"cflshid_29511\"></span>con</span><span class=\"ff1\" id=\"cflshid_29512\">-</span></div><div class=\"t m0 x3 h6 y6e ff1 fs4 fc0 sc0 ls0 wse4\" id=\"cflshid_29513\">tratti derivati negoziati a copertura del rischio di cambio connesso alle transazioni commerciali in valuta estera </div><div class=\"t m0 x3 h7 y6f ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29514\">ritenute <span class=\"_ _a\" id=\"cflshid_29515\"></span>altamente <span class=\"_ _a\" id=\"cflshid_29516\"></span>probabili. <span class=\"_ _a\" id=\"cflshid_29517\"></span>In <span class=\"_ _a\" id=\"cflshid_29518\"></span>conseguenza <span class=\"_ _a\" id=\"cflshid_29519\"></span>di <span class=\"_ _a\" id=\"cflshid_29520\"></span>ci\u00f2, <span class=\"_ _a\" id=\"cflshid_29521\"></span>la <span class=\"_ _a\" id=\"cflshid_29522\"></span>componente <span class=\"_ _a\" id=\"cflshid_29523\"></span>ritenuta efficace <span class=\"_ _a\" id=\"cflshid_29524\"></span>della <span class=\"_ _a\" id=\"cflshid_29525\"></span>variazione <span class=\"_ _a\" id=\"cflshid_29526\"></span>di <span class=\"_ _a\" id=\"cflshid_29527\"></span>fair <span class=\"_ _a\" id=\"cflshid_29528\"></span>value </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws8d\" id=\"cflshid_29529\">degli strumenti derivati negoziati a copertura di transazioni altamente probabili in valuta estera viene accantonata </div>in un\u2019apposita riserva nel Patrimonio Netto. <span class=\"_ _0\" id=\"cflshid_29531\"></span>Al momento della manifestazione contabile delle transazioni oggetto<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws58\" id=\"cflshid_29540\">di copertura, gli importi accantonati a riserva vengono imputati a conto economico nei Ricavi. La componente </div><div class=\"t m0 x3 h6 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29541\"><span id=\"cflshid_29542\">inefficace di <span class=\"_ _a\" id=\"cflshid_29543\"></span>tale <span class=\"_ _a\" id=\"cflshid_29544\"></span>variazione <span class=\"_ _a\" id=\"cflshid_29545\"></span>di fair <span class=\"_ _a\" id=\"cflshid_29546\"></span>value, <span class=\"_ _a\" id=\"cflshid_29547\"></span>invece, <span class=\"_ _a\" id=\"cflshid_29548\"></span>viene <span class=\"_ _a\" id=\"cflshid_29549\"></span>imputata a <span class=\"_ _a\" id=\"cflshid_29550\"></span>conto <span class=\"_ _a\" id=\"cflshid_29551\"></span>economico <span class=\"_ _a\" id=\"cflshid_29552\"></span>tra i <span class=\"_ _a\" id=\"cflshid_29553\"></span>Proventi <span class=\"_ _a\" id=\"cflshid_29554\"></span>e <span class=\"_ _a\" id=\"cflshid_29555\"></span>Oneri Finan</span><span class=\"ff1\" id=\"cflshid_29556\">-</span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wsa2\" id=\"cflshid_29557\">ziari. Le variazioni di fair value successive alla manifestazione contabile delle transazioni oggetto di copertura, in </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 wsad\" id=\"cflshid_29558\">accordo con le modalit\u00e0 adottate per la contabilizzazione delle poste coperte, sono imputate a conto economico tra </div><div class=\"t m0 x3 h7 y4d ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29559\">i proventi e oneri finanziari.</div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29560\">T<span class=\"_ _2\" id=\"cflshid_29561\"></span>ale politica <span class=\"_ _0\" id=\"cflshid_29562\"></span>finanziaria della <span class=\"_ _0\" id=\"cflshid_29563\"></span>Societ\u00e0 <span class=\"_ _3\" id=\"cflshid_29564\"></span>ha <span class=\"_ _0\" id=\"cflshid_29565\"></span>l\u2019obiettivo di <span class=\"_ _0\" id=\"cflshid_29566\"></span>non far <span class=\"_ _0\" id=\"cflshid_29567\"></span>influenzare <span class=\"_ _3\" id=\"cflshid_29568\"></span>i <span class=\"_ _3\" id=\"cflshid_29569\"></span>risultati <span class=\"_ _0\" id=\"cflshid_29570\"></span>della gestione <span class=\"_ _0\" id=\"cflshid_29571\"></span>dalle oscillazioni </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws48\" id=\"cflshid_29572\">fatte registrare dai cambi nel periodo che intercorre tra la data di stipula dei contratti a termine ed il momento della </div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29573\">fatturazione prima e dell\u2019incasso poi.</div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws59\" id=\"cflshid_29574\"><span id=\"cflshid_29575\">Nel corso dell\u2019esercizio 2023 il Gruppo ha iscritto ad incremento della voce ricavi Euro 6.449 migliaia preceden</span><span class=\"ws0\" id=\"cflshid_29576\">-</span></div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29577\">temente iscritti nella Riserva di cash flow hedge. </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws73\" id=\"cflshid_29578\"><span id=\"cflshid_29579\">Nel corso dell\u2019esercizio 2022 il Gruppo ha iscritto a decremento della voce ricavi Euro 3.341 migliaia precedente</span><span class=\"ws0\" id=\"cflshid_29580\">-</span></div><div class=\"t m0 x3 h7 y54 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29581\">mente iscritti nella Riserva di cash flow hedge. </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 ws4a\" id=\"cflshid_29582\">I potenziali impatti sul Conto economico consolidato dell\u2019esercizio 2024 (2023 per il comparativo) riconducibili </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29583\">al rischio di cambio sono: </div><div class=\"t m0 x31 h6 y58 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29584\"><span id=\"cflshid_29585\">\u00a0<span class=\"_ _45\" id=\"cflshid_29586\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_29587\">\u00a0</span><span id=\"cflshid_29588\">rivalutazione/svalutazione delle poste attive e passive denominate in valuta estera;</span></div><div class=\"t m0 x31 h6 y59 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29589\"><span id=\"cflshid_29590\">\u00a0<span class=\"_ _45\" id=\"cflshid_29591\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_29592\">\u00a0</span><span class=\"ws3f\" id=\"cflshid_29593\">variazione del fair value degli strumenti derivati in essere a copertura di poste attive e passive denominate in </span></div><div class=\"t m0 x32 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29594\">valuta estera;</div><div class=\"t m0 x31 h6 y76 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29595\"><span id=\"cflshid_29596\">\u00a0<span class=\"_ _45\" id=\"cflshid_29597\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_29598\">\u00a0</span><span class=\"ff6\" id=\"cflshid_29599\"><span id=\"cflshid_29600\">variazione <span class=\"_ _3\" id=\"cflshid_29601\"></span>del fair <span class=\"_ _0\" id=\"cflshid_29602\"></span>value della <span class=\"_ _0\" id=\"cflshid_29603\"></span>componente inefficace <span class=\"_ _0\" id=\"cflshid_29604\"></span>degli strumenti <span class=\"_ _0\" id=\"cflshid_29605\"></span>derivati in <span class=\"_ _0\" id=\"cflshid_29606\"></span>essere a <span class=\"_ _0\" id=\"cflshid_29607\"></span>copertura di <span class=\"_ _3\" id=\"cflshid_29608\"></span>transazio</span><span class=\"ff1\" id=\"cflshid_29609\">-</span></span></div><div class=\"t m0 x32 h6 y5b ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29610\">ni altamente probabili in valuta estera.</div><div class=\"t m0 x3 h6 y5d ff1 fs4 fc0 sc0 ls0 ws47\" id=\"cflshid_29611\">I potenziali impatti sul Patrimonio Netto di chiusura dell\u2019esercizio 2024 (2023 per il comparativo) riconducibili al </div><div class=\"t m0 x3 h6 y5e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29612\">rischio di cambio sono:</div><div class=\"t m0 x31 h6 y5f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29613\"><span id=\"cflshid_29614\">\u00a0<span class=\"_ _45\" id=\"cflshid_29615\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_29616\">\u00a0</span><span class=\"ff6\" id=\"cflshid_29617\">variazione del fair value della <span class=\"_ _3\" id=\"cflshid_29618\"></span>componente efficace degli strumenti derivati <span class=\"_ _3\" id=\"cflshid_29619\"></span>in essere a copertura di transazioni </span></div><div class=\"t m0 x32 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29620\">altamente probabili in valuta estera.</div><div class=\"t m0 x3 h7 y62 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29621\">Il <span class=\"_ _0\" id=\"cflshid_29622\"></span>Gruppo <span class=\"_ _0\" id=\"cflshid_29623\"></span>Brunello <span class=\"_ _3\" id=\"cflshid_29624\"></span>Cucinelli <span class=\"_ _0\" id=\"cflshid_29625\"></span>ha <span class=\"_ _0\" id=\"cflshid_29626\"></span>effettuato <span class=\"_ _3\" id=\"cflshid_29627\"></span>una <span class=\"_ _0\" id=\"cflshid_29628\"></span>stima <span class=\"_ _3\" id=\"cflshid_29629\"></span>degli <span class=\"_ _0\" id=\"cflshid_29630\"></span>impatti <span class=\"_ _0\" id=\"cflshid_29631\"></span>potenziali <span class=\"_ _3\" id=\"cflshid_29632\"></span>sul <span class=\"_ _0\" id=\"cflshid_29633\"></span>Conto <span class=\"_ _0\" id=\"cflshid_29634\"></span>economico <span class=\"_ _3\" id=\"cflshid_29635\"></span>consolidato <span class=\"_ _0\" id=\"cflshid_29636\"></span>e <span class=\"_ _0\" id=\"cflshid_29637\"></span>sul </div><div class=\"t m0 x3 h6 y63 ff1 fs4 fc0 sc0 ls0 ws53\" id=\"cflshid_29638\">Patrimonio Netto dell\u2019esercizio 2024 calcolati con riferimento alla situazione in essere alla chiusura dell\u2019esercizio </div><div class=\"t m0 x3 h6 y64 ff1 fs4 fc0 sc0 ls0 ws6a\" id=\"cflshid_29639\">2023 (2022 per il comparativo) prodotti da uno shock del mercato dei tassi di cambio (con riferimento alle valute </div><div class=\"t m0 x3 h7 y65 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_29640\">per le quali si \u00e8 <span class=\"_ _a\" id=\"cflshid_29641\"></span>riscontrata un\u2019esposizione significativa a ciascuna data <span class=\"_ _a\" id=\"cflshid_29642\"></span>di chiusura), mediante il ricorso a <span class=\"_ _a\" id=\"cflshid_29643\"></span>modelli </div>interni di valutazione, basati su logiche di generale accettazione<div class=\"t m0 x37 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29654\"><span id=\"cflshid_29655\">ESPOSIZIONE IN V<span class=\"_ _1\" id=\"cflshid_29656\"></span>ALUT<span class=\"_ _3\" id=\"cflshid_29657\"></span>A<span class=\"_ _0\" id=\"cflshid_29658\"></span> ESTERA 2023</span><span class=\"_ _12a\" id=\"cflshid_29659\">\u00a0</span><span id=\"cflshid_29660\">SENSITIVIT\u00c0<span class=\"_ _a\" id=\"cflshid_29661\"></span> 2023</span></div><div class=\"t m0 x2a h11 y5cd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29662\"><span id=\"cflshid_29663\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29664\">\u00a0</span><span id=\"cflshid_29665\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29666\">\u00a0</span><span id=\"cflshid_29667\">Netto</span></div><div class=\"t m0 xc0 h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29668\">Conto Economico</div><div class=\"t m0 x64 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29669\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_29670\"></span>o americano</div><div class=\"t m0 x33 h1a y5ce fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29671\">(Dollar<span class=\"_ _3\" id=\"cflshid_29672\"></span>o americano/000)</div><div class=\"t m0 x2b h2 y5cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29673\">+ 5%</div><div class=\"t m0 x78 h2 y5d0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29674\">(Euro/000)</div><div class=\"t m0 xbd h2 y5cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29675\">- 5%</div><div class=\"t m0 xc1 h2 y5d0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29676\">(Euro/000)</div><div class=\"t m0 x3 h2 y5d1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29677\"><span id=\"cflshid_29678\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_29679\">\u00a0</span><span id=\"cflshid_29680\">9.841</span><span class=\"_ _12d\" id=\"cflshid_29681\">\u00a0</span><span id=\"cflshid_29682\">(8.401)</span><span class=\"_ _72\" id=\"cflshid_29683\">\u00a0</span><span id=\"cflshid_29684\">1.440</span><span class=\"_ _6c\" id=\"cflshid_29685\">\u00a0</span><span id=\"cflshid_29686\">65,0</span><span class=\"_ _1e8\" id=\"cflshid_29687\">\u00a0</span><span id=\"cflshid_29688\">(65,0)</span></div><div class=\"t m0 x3 h5 y5d2 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29689\"><span id=\"cflshid_29690\">T<span class=\"_ _2\" id=\"cflshid_29691\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_29692\">\u00a0</span><span id=\"cflshid_29693\">9.841</span><span class=\"_ _12d\" id=\"cflshid_29694\">\u00a0</span><span id=\"cflshid_29695\">(8.401)</span><span class=\"_ _239\" id=\"cflshid_29696\">\u00a0</span><span id=\"cflshid_29697\">1.440</span><span class=\"_ _6c\" id=\"cflshid_29698\">\u00a0</span><span id=\"cflshid_29699\">65,0</span><span class=\"_ _1e8\" id=\"cflshid_29700\">\u00a0</span><span id=\"cflshid_29701\">(65,0)</span></div><div class=\"t m0 x3 h11 y5d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29702\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y5d4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29703\">altamente probabili</div><div class=\"t m0 x8b h11 y5d5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29704\">Nozionale</div><div class=\"t m0 xaf h11 y193 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29705\">V<span class=\"_ _0\" id=\"cflshid_29706\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x75 h11 y5d6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29707\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_29708\"></span>o americano</div><div class=\"t m0 x2b h2 y5d7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29709\">+ 5%</div><div class=\"t m0 x78 h2 y5d8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29710\">(Euro/000)</div><div class=\"t m0 xbd h2 y5d7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29711\">- 5%</div><div class=\"t m0 xc1 h2 y5d8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29712\">(Euro/000)</div><div class=\"t m0 x3 h2 y5d9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29713\"><span id=\"cflshid_29714\">V<span class=\"_ _1\" id=\"cflshid_29715\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_29716\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_29717\">\u00a0</span><span id=\"cflshid_29718\">(218.000)</span><span class=\"_ _23a\" id=\"cflshid_29719\">\u00a0</span><span id=\"cflshid_29720\">9.864</span><span class=\"_ _12d\" id=\"cflshid_29721\">\u00a0</span><span id=\"cflshid_29722\">(9.864)</span></div><div class=\"t m0 x3 h11 y5da ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29723\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5db ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29724\"><span id=\"cflshid_29725\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29726\">\u00a0</span><span id=\"cflshid_29727\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29728\">\u00a0</span><span id=\"cflshid_29729\">Netto</span></div><div class=\"t m0 xc0 h11 y184 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29730\">Conto Economico</div><div class=\"t m0 x2c h11 y5dc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29731\">cambio Euro/Franco svizzer<span class=\"_ _3\" id=\"cflshid_29732\"></span>o</div><div class=\"t m0 x1a h1a y5dd fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29733\">(Franco svizzer<span class=\"_ _3\" id=\"cflshid_29734\"></span>o/000)</div><div class=\"t m0 x2b h2 y5de ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29735\">+ 5%</div><div class=\"t m0 x78 h2 y5df ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29736\">(Euro/000)</div><div class=\"t m0 xbd h2 y5de ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29737\">- 5%</div><div class=\"t m0 xc1 h2 y5df ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29738\">(Euro/000)</div><div class=\"t m0 x3 h2 y5e0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29739\"><span id=\"cflshid_29740\">Saldi commerciali</span><span class=\"_ _164\" id=\"cflshid_29741\">\u00a0</span><span id=\"cflshid_29742\">37</span><span class=\"_ _12d\" id=\"cflshid_29743\">\u00a0</span><span id=\"cflshid_29744\">(1.258)</span><span class=\"_ _75\" id=\"cflshid_29745\">\u00a0</span><span id=\"cflshid_29746\">(1.221)</span><span class=\"_ _1e8\" id=\"cflshid_29747\">\u00a0</span><span id=\"cflshid_29748\">(66,0)</span><span class=\"_ _190\" id=\"cflshid_29749\">\u00a0</span><span id=\"cflshid_29750\">66,0</span></div><div class=\"t m0 x3 h5 y5e1 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29751\"><span id=\"cflshid_29752\">T<span class=\"_ _2\" id=\"cflshid_29753\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1a9\" id=\"cflshid_29754\">\u00a0</span><span id=\"cflshid_29755\">37</span><span class=\"_ _75\" id=\"cflshid_29756\">\u00a0</span><span id=\"cflshid_29757\">(1.258)</span><span class=\"_ _12d\" id=\"cflshid_29758\">\u00a0</span><span id=\"cflshid_29759\">(1.221)</span><span class=\"_ _1e8\" id=\"cflshid_29760\">\u00a0</span><span id=\"cflshid_29761\">(66,0)</span><span class=\"_ _6c\" id=\"cflshid_29762\">\u00a0</span><span id=\"cflshid_29763\">66,0</span></div><div class=\"t m0 x3 h11 y5e2 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29764\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y5e3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29765\">altamente probabili</div><div class=\"t m0 x8b h11 y5e4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29766\">Nozionale</div><div class=\"t m0 x50 h11 y10a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29767\">V<span class=\"_ _0\" id=\"cflshid_29768\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x53 h11 y5e5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29769\">Euro/Franco svizzer<span class=\"_ _3\" id=\"cflshid_29770\"></span>o</div><div class=\"t m0 x2b h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29771\">+ 5%</div><div class=\"t m0 x78 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29772\">(Euro/000)</div><div class=\"t m0 xbd h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29773\">- 5%</div><div class=\"t m0 xc1 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29774\">(Euro/000)</div><div class=\"t m0 x3 h2 y5e8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29775\"><span id=\"cflshid_29776\">V<span class=\"_ _1\" id=\"cflshid_29777\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_29778\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_29779\">\u00a0</span><span id=\"cflshid_29780\">(16.800)</span><span class=\"_ _23c\" id=\"cflshid_29781\">\u00a0</span><span id=\"cflshid_29782\">907</span><span class=\"_ _6f\" id=\"cflshid_29783\">\u00a0</span><span id=\"cflshid_29784\">(907)</span></div><div class=\"t m0 x3 h11 y5e9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29785\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5ea ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29786\"><span id=\"cflshid_29787\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29788\">\u00a0</span><span id=\"cflshid_29789\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29790\">\u00a0</span><span id=\"cflshid_29791\">Netto</span></div><div class=\"t m0 xc0 h11 y56b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29792\">Conto Economico</div><div class=\"t m0 xc2 h11 y5eb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29793\">cambio Euro/Sterlina inglese</div><div class=\"t m0 x1a h1a y5ec fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29794\">(Sterlina inglese/000)</div><div class=\"t m0 x2b h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29795\">+ 5%</div><div class=\"t m0 x78 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29796\">(Euro/000)</div><div class=\"t m0 xbd h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29797\">- 5%</div><div class=\"t m0 xc1 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29798\">(Euro/000)</div><div class=\"t m0 x3 h2 y5ef ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29799\"><span id=\"cflshid_29800\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_29801\">\u00a0</span><span id=\"cflshid_29802\">2.243</span><span class=\"_ _6f\" id=\"cflshid_29803\">\u00a0</span><span id=\"cflshid_29804\">(983)</span><span class=\"_ _105\" id=\"cflshid_29805\">\u00a0</span><span id=\"cflshid_29806\">1.260</span><span class=\"_ _6c\" id=\"cflshid_29807\">\u00a0</span><span id=\"cflshid_29808\">73,0</span><span class=\"_ _1e8\" id=\"cflshid_29809\">\u00a0</span><span id=\"cflshid_29810\">(73,0)</span></div><div class=\"t m0 x3 h5 y5f0 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29811\"><span id=\"cflshid_29812\">T<span class=\"_ _2\" id=\"cflshid_29813\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_29814\">\u00a0</span><span id=\"cflshid_29815\">2.243</span><span class=\"_ _f5\" id=\"cflshid_29816\">\u00a0</span><span id=\"cflshid_29817\">(983)</span><span class=\"_ _239\" id=\"cflshid_29818\">\u00a0</span><span id=\"cflshid_29819\">1.260</span><span class=\"_ _190\" id=\"cflshid_29820\">\u00a0</span><span id=\"cflshid_29821\">73,0</span><span class=\"_ _1ba\" id=\"cflshid_29822\">\u00a0</span><span id=\"cflshid_29823\">(73,0)</span></div><div class=\"t m0 x3 h11 y5f1 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29824\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y5f2 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29825\">altamente probabili</div><div class=\"t m0 x8b h11 y5f3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29826\">Nozionale</div><div class=\"t m0 x50 h11 y5f4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29827\">V<span class=\"_ _0\" id=\"cflshid_29828\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x65 h11 y5f5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29829\">Euro/Sterlina inglese</div><div class=\"t m0 x2b h2 y5f6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29830\">+ 5%</div><div class=\"t m0 x78 h2 y5f7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29831\">(Euro/000)</div><div class=\"t m0 xbd h2 y5f6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29832\">- 5%</div><div class=\"t m0 xc1 h2 y5f7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29833\">(Euro/000)</div><span id=\"cflshid_29835\">V<span class=\"_ _1\" id=\"cflshid_29836\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_29837\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_29838\">\u00a0</span><span id=\"cflshid_29839\">(21.000)</span><span class=\"_ _23d\" id=\"cflshid_29840\">\u00a0</span><span id=\"cflshid_29841\">1.208</span><span class=\"_ _12d\" id=\"cflshid_29842\">\u00a0</span>(1.208<div class=\"t m0 x3 h11 y5f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29852\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29853\"><span id=\"cflshid_29854\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29855\">\u00a0</span><span id=\"cflshid_29856\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29857\">\u00a0</span><span id=\"cflshid_29858\">Netto</span></div><div class=\"t m0 xc0 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29859\">Conto Economico</div><div class=\"t m0 xc2 h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29860\">cambio Euro/Y<span class=\"_ _2\" id=\"cflshid_29861\"></span>en giapponese</div><div class=\"t m0 x1a h1a y5fb fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29862\">(Y<span class=\"_ _2\" id=\"cflshid_29863\"></span>en giapponese/000)</div><div class=\"t m0 x2b h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29864\">+ 5%</div><div class=\"t m0 x78 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29865\">(Euro/000)</div><div class=\"t m0 xbd h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29866\">- 5%</div><div class=\"t m0 xc1 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29867\">(Euro/000)</div><div class=\"t m0 x3 h2 y5fe ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29868\"><span id=\"cflshid_29869\">Saldi commerciali</span><span class=\"_ _104\" id=\"cflshid_29870\">\u00a0</span><span id=\"cflshid_29871\">740.628</span><span class=\"_ _8d\" id=\"cflshid_29872\">\u00a0</span><span id=\"cflshid_29873\">(371.503)</span><span class=\"_ _4e\" id=\"cflshid_29874\">\u00a0</span><span id=\"cflshid_29875\">369.125</span><span class=\"_ _6f\" id=\"cflshid_29876\">\u00a0</span><span id=\"cflshid_29877\">1<span class=\"_ _3\" id=\"cflshid_29878\"></span>18,0</span><span class=\"_ _12d\" id=\"cflshid_29879\">\u00a0</span><span id=\"cflshid_29880\">(118,0)</span></div><div class=\"t m0 x3 h5 y5ff ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29881\"><span id=\"cflshid_29882\">T<span class=\"_ _2\" id=\"cflshid_29883\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _12d\" id=\"cflshid_29884\">\u00a0</span><span id=\"cflshid_29885\">740.628</span><span class=\"_ _8d\" id=\"cflshid_29886\">\u00a0</span><span id=\"cflshid_29887\">(371.503)</span><span class=\"_ _4e\" id=\"cflshid_29888\">\u00a0</span><span id=\"cflshid_29889\">369.125</span><span class=\"_ _6f\" id=\"cflshid_29890\">\u00a0</span><span id=\"cflshid_29891\">1<span class=\"_ _3\" id=\"cflshid_29892\"></span>18,0</span><span class=\"_ _9c\" id=\"cflshid_29893\">\u00a0</span><span id=\"cflshid_29894\">(1<span class=\"_ _0\" id=\"cflshid_29895\"></span>18,0)</span></div><div class=\"t m0 x3 h11 y600 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29896\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y601 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29897\">altamente probabili</div><div class=\"t m0 x8b h11 y602 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29898\">Nozionale</div><div class=\"t m0 x50 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29899\">V<span class=\"_ _0\" id=\"cflshid_29900\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x65 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29901\">Euro/Y<span class=\"_ _2\" id=\"cflshid_29902\"></span>en giapponese</div><div class=\"t m0 x2b h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29903\">+ 5%</div><div class=\"t m0 x78 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29904\">(Euro/000)</div><div class=\"t m0 xbd h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29905\">- 5%</div><div class=\"t m0 xc1 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29906\">(Euro/000)</div><div class=\"t m0 x3 h2 y605 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29907\"><span id=\"cflshid_29908\">V<span class=\"_ _1\" id=\"cflshid_29909\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_29910\"></span>alore Nozionale)</span><span class=\"_ _10f\" id=\"cflshid_29911\">\u00a0</span><span id=\"cflshid_29912\">(3.800.000)</span><span class=\"_ _23e\" id=\"cflshid_29913\">\u00a0</span><span id=\"cflshid_29914\">1.215</span><span class=\"_ _12d\" id=\"cflshid_29915\">\u00a0</span><span id=\"cflshid_29916\">(1.215)</span></div><div class=\"t m0 x3 h11 y606 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29917\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y607 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29918\"><span id=\"cflshid_29919\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29920\">\u00a0</span><span id=\"cflshid_29921\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29922\">\u00a0</span><span id=\"cflshid_29923\">Netto</span></div><div class=\"t m0 xc0 h11 y1d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29924\">Conto Economico</div><div class=\"t m0 x4f h11 y608 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29925\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_29926\"></span>o Hong Kong</div><div class=\"t m0 xba h1a y609 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29927\">(Dollar<span class=\"_ _3\" id=\"cflshid_29928\"></span>o Hong Kong/000)</div><div class=\"t m0 x2b h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29929\">+ 5%</div><div class=\"t m0 x78 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29930\">(Euro/000)</div><div class=\"t m0 xbd h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29931\">- 5%</div><div class=\"t m0 xc1 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29932\">(Euro/000)</div><div class=\"t m0 x3 h2 y60c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29933\"><span id=\"cflshid_29934\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_29935\">\u00a0</span><span id=\"cflshid_29936\">2.065</span><span class=\"_ _12d\" id=\"cflshid_29937\">\u00a0</span><span id=\"cflshid_29938\">(4.407)</span><span class=\"_ _75\" id=\"cflshid_29939\">\u00a0</span><span id=\"cflshid_29940\">(2.342)</span><span class=\"_ _1e8\" id=\"cflshid_29941\">\u00a0</span><span id=\"cflshid_29942\">(14,0)</span><span class=\"_ _6c\" id=\"cflshid_29943\">\u00a0</span><span id=\"cflshid_29944\">14,0</span></div><div class=\"t m0 x3 h5 y60d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29945\"><span id=\"cflshid_29946\">T<span class=\"_ _2\" id=\"cflshid_29947\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_29948\">\u00a0</span><span id=\"cflshid_29949\">2.065</span><span class=\"_ _12d\" id=\"cflshid_29950\">\u00a0</span><span id=\"cflshid_29951\">(4.407)</span><span class=\"_ _75\" id=\"cflshid_29952\">\u00a0</span><span id=\"cflshid_29953\">(2.342)</span><span class=\"_ _1e8\" id=\"cflshid_29954\">\u00a0</span><span id=\"cflshid_29955\">(14,0)</span><span class=\"_ _190\" id=\"cflshid_29956\">\u00a0</span><span id=\"cflshid_29957\">14,0</span></div><div class=\"t m0 x3 h11 y60e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29958\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y60f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29959\">altamente probabili</div><div class=\"t m0 x8b h11 y610 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29960\">Nozionale</div><div class=\"t m0 x50 h11 y611 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29961\">V<span class=\"_ _0\" id=\"cflshid_29962\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 xc3 h11 y612 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29963\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_29964\"></span>o Hong Kong</div><div class=\"t m0 x2b h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29965\">+ 5%</div><div class=\"t m0 x78 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29966\">(Euro/000)</div><div class=\"t m0 xbd h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29967\">- 5%</div><div class=\"t m0 xc1 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29968\">(Euro/000)</div><div class=\"t m0 x3 h2 y615 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29969\"><span id=\"cflshid_29970\">V<span class=\"_ _1\" id=\"cflshid_29971\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_29972\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_29973\">\u00a0</span><span id=\"cflshid_29974\">(102.800)</span><span class=\"_ _23f\" id=\"cflshid_29975\">\u00a0</span><span id=\"cflshid_29976\">595</span><span class=\"_ _6f\" id=\"cflshid_29977\">\u00a0</span><span id=\"cflshid_29978\">(595)</span></div><div class=\"t m0 x3 h11 y616 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29979\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y617 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29980\"><span id=\"cflshid_29981\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_29982\">\u00a0</span><span id=\"cflshid_29983\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_29984\">\u00a0</span><span id=\"cflshid_29985\">Netto</span></div><div class=\"t m0 xc0 h11 y10d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29986\">Conto Economico</div><div class=\"t m0 xb0 h11 y618 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_29987\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_29988\"></span>o canadese</div><div class=\"t m0 x9e h1a y619 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29989\">(Dollar<span class=\"_ _3\" id=\"cflshid_29990\"></span>o Canadese/000)</div><div class=\"t m0 x2b h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29991\">+ 5%</div><div class=\"t m0 x78 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29992\">(Euro/000)</div><div class=\"t m0 xbd h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29993\">- 5%</div><div class=\"t m0 xc1 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29994\">(Euro/000)</div><div class=\"t m0 x3 h2 y61c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_29995\"><span id=\"cflshid_29996\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_29997\">\u00a0</span><span id=\"cflshid_29998\">4.490</span><span class=\"_ _12d\" id=\"cflshid_29999\">\u00a0</span><span id=\"cflshid_30000\">(1.439)</span><span class=\"_ _72\" id=\"cflshid_30001\">\u00a0</span><span id=\"cflshid_30002\">3.051</span><span class=\"_ _12d\" id=\"cflshid_30003\">\u00a0</span><span id=\"cflshid_30004\">(104,0)</span><span class=\"_ _72\" id=\"cflshid_30005\">\u00a0</span><span id=\"cflshid_30006\">104,0</span></div><div class=\"t m0 x3 h5 y61d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30007\"><span id=\"cflshid_30008\">T<span class=\"_ _2\" id=\"cflshid_30009\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30010\">\u00a0</span><span id=\"cflshid_30011\">4.490</span><span class=\"_ _12d\" id=\"cflshid_30012\">\u00a0</span><span id=\"cflshid_30013\">(1.439)</span><span class=\"_ _239\" id=\"cflshid_30014\">\u00a0</span><span id=\"cflshid_30015\">3.051</span><span class=\"_ _12d\" id=\"cflshid_30016\">\u00a0</span><span id=\"cflshid_30017\">(104,0)</span><span class=\"_ _72\" id=\"cflshid_30018\">\u00a0</span><span id=\"cflshid_30019\">104,0</span></div><div class=\"t m0 x3 h11 y61e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30020\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y61f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30021\">altamente probabili</div><div class=\"t m0 x8b h11 y620 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30022\">Nozionale</div><div class=\"t m0 x50 h11 y4c7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30023\">V<span class=\"_ _0\" id=\"cflshid_30024\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x3d h11 y621 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30025\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30026\"></span>o canadese</div><div class=\"t m0 x2b h2 y622 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30027\">+ 5%</div><div class=\"t m0 x78 h2 y623 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30028\">(Euro/000)</div><div class=\"t m0 xbd h2 y622 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30029\">- 5%</div><div class=\"t m0 xc1 h2 y623 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30030\">(Euro/000)</div><div class=\"t m0 x3 h2 y624 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30031\"><span id=\"cflshid_30032\">V<span class=\"_ _1\" id=\"cflshid_30033\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30034\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_30035\">\u00a0</span><span id=\"cflshid_30036\">(42.140)</span><span class=\"_ _23d\" id=\"cflshid_30037\">\u00a0</span><span id=\"cflshid_30038\">1.439</span><span class=\"_ _12d\" id=\"cflshid_30039\">\u00a0</span><span id=\"cflshid_30040\">(1.439)</span></div><div class=\"t m0 x3 h11 y5f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30049\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30050\"><span id=\"cflshid_30051\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30052\">\u00a0</span><span id=\"cflshid_30053\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30054\">\u00a0</span><span id=\"cflshid_30055\">Netto</span></div><div class=\"t m0 xc0 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30056\">Conto Economico</div><div class=\"t m0 x3d h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30057\">cambio Euro/Renminbi</div><div class=\"t m0 x21 h1a y5fb fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30058\">(Renminbi/000)</div><div class=\"t m0 x2b h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30059\">+ 5%</div><div class=\"t m0 x78 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30060\">(Euro/000)</div><div class=\"t m0 xbd h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30061\">- 5%</div><div class=\"t m0 xc1 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30062\">(Euro/000)</div><div class=\"t m0 x3 h2 y5fe ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30063\"><span id=\"cflshid_30064\">Saldi commerciali</span><span class=\"_ _240\" id=\"cflshid_30065\">\u00a0</span><span id=\"cflshid_30066\">56.623</span><span class=\"_ _12b\" id=\"cflshid_30067\">\u00a0</span><span id=\"cflshid_30068\">(18.105)</span><span class=\"_ _66\" id=\"cflshid_30069\">\u00a0</span><span id=\"cflshid_30070\">38.518</span><span class=\"_ _239\" id=\"cflshid_30071\">\u00a0</span><span id=\"cflshid_30072\">245,0</span><span class=\"_ _12d\" id=\"cflshid_30073\">\u00a0</span><span id=\"cflshid_30074\">(245,0)</span></div><div class=\"t m0 x3 h5 y5ff ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30075\"><span id=\"cflshid_30076\">T<span class=\"_ _2\" id=\"cflshid_30077\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1e8\" id=\"cflshid_30078\">\u00a0</span><span id=\"cflshid_30079\">56.623</span><span class=\"_ _12b\" id=\"cflshid_30080\">\u00a0</span><span id=\"cflshid_30081\">(18.105)</span><span class=\"_ _66\" id=\"cflshid_30082\">\u00a0</span><span id=\"cflshid_30083\">38.518</span><span class=\"_ _239\" id=\"cflshid_30084\">\u00a0</span><span id=\"cflshid_30085\">245,0</span><span class=\"_ _12d\" id=\"cflshid_30086\">\u00a0</span><span id=\"cflshid_30087\">(245,0)</span></div><div class=\"t m0 x3 h11 y600 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30088\">Esposizione derivante da transazioni future altamente </div><div class=\"t m0 x3 h11 y601 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30089\">probabili</div><div class=\"t m0 x8b h11 y602 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30090\">Nozionale</div><div class=\"t m0 x50 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30091\">V<span class=\"_ _0\" id=\"cflshid_30092\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 xc4 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30093\">Euro/Renminbi</div><div class=\"t m0 x2b h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30094\">+ 5%</div><div class=\"t m0 x78 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30095\">(Euro/000)</div><div class=\"t m0 xbd h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30096\">- 5%</div><div class=\"t m0 xc1 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30097\">(Euro/000)</div><div class=\"t m0 x3 h2 y605 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30098\"><span id=\"cflshid_30099\">V<span class=\"_ _1\" id=\"cflshid_30100\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30101\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_30102\">\u00a0</span><span id=\"cflshid_30103\">(212.000)</span><span class=\"_ _23a\" id=\"cflshid_30104\">\u00a0</span><span id=\"cflshid_30105\">1.350</span><span class=\"_ _12d\" id=\"cflshid_30106\">\u00a0</span><span id=\"cflshid_30107\">(1.350)</span></div><div class=\"t m0 x3 h11 y606 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30108\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y607 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30109\"><span id=\"cflshid_30110\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30111\">\u00a0</span><span id=\"cflshid_30112\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30113\">\u00a0</span><span id=\"cflshid_30114\">Netto</span></div><div class=\"t m0 xc0 h11 y1d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30115\">Conto Economico</div><div class=\"t m0 x44 h11 y608 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30116\">cambio Euro/Rublo</div><div class=\"t m0 x83 h1a y609 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30117\">(Rublo/000)</div><div class=\"t m0 x2b h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30118\">+ 5%</div><div class=\"t m0 x78 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30119\">(Euro/000)</div><div class=\"t m0 xbd h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30120\">- 5%</div><div class=\"t m0 xc1 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30121\">(Euro/000)</div><div class=\"t m0 x3 h2 y60c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30122\"><span id=\"cflshid_30123\">Saldi commerciali</span><span class=\"_ _218\" id=\"cflshid_30124\">\u00a0</span><span id=\"cflshid_30125\">-</span><span class=\"_ _12d\" id=\"cflshid_30126\">\u00a0</span><span id=\"cflshid_30127\">(4.604)</span><span class=\"_ _75\" id=\"cflshid_30128\">\u00a0</span><span id=\"cflshid_30129\">(4.604)</span><span class=\"_ _198\" id=\"cflshid_30130\">\u00a0</span><span id=\"cflshid_30131\">2,0</span><span class=\"_ _80\" id=\"cflshid_30132\">\u00a0</span><span id=\"cflshid_30133\">(2,0)</span></div><span id=\"cflshid_30135\">T<span class=\"_ _2\" id=\"cflshid_30136\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _13d\" id=\"cflshid_30137\">\u00a0</span><span id=\"cflshid_30138\">-</span><span class=\"_ _12d\" id=\"cflshid_30139\">\u00a0</span><span id=\"cflshid_30140\">(4.604)</span><span class=\"_ _75\" id=\"cflshid_30141\">\u00a0</span><span id=\"cflshid_30142\">(4.604)</span><span class=\"_ _198\" id=\"cflshid_30143\">\u00a0</span><span id=\"cflshid_30144\">2,0</span><span class=\"_ _80\" id=\"cflshid_30145\">\u00a0</span>(2,0<div class=\"t m0 x3 h11 y610 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30147\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y625 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30148\"><span id=\"cflshid_30149\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30150\">\u00a0</span><span id=\"cflshid_30151\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30152\">\u00a0</span><span id=\"cflshid_30153\">Netto</span></div><div class=\"t m0 xc0 h11 y611 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30154\">Conto Economico</div><div class=\"t m0 x64 h11 y612 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30155\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30156\"></span>o Singapore</div><div class=\"t m0 x9e h1a y626 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30157\">(Dollar<span class=\"_ _3\" id=\"cflshid_30158\"></span>o Singapor<span class=\"_ _3\" id=\"cflshid_30159\"></span>e/000)</div><div class=\"t m0 x2b h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30160\">+ 5%</div><div class=\"t m0 x78 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30161\">(Euro/000)</div><div class=\"t m0 xbd h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30162\">- 5%</div><div class=\"t m0 xc1 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30163\">(Euro/000)</div><div class=\"t m0 x3 h2 y615 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30164\"><span id=\"cflshid_30165\">Saldi commerciali</span><span class=\"_ _241\" id=\"cflshid_30166\">\u00a0</span><span id=\"cflshid_30167\">7</span><span class=\"_ _1dc\" id=\"cflshid_30168\">\u00a0</span><span id=\"cflshid_30169\">-</span><span class=\"_ _19\" id=\"cflshid_30170\">\u00a0</span><span id=\"cflshid_30171\">7</span><span class=\"_ _12a\" id=\"cflshid_30172\">\u00a0</span><span id=\"cflshid_30173\">0,0</span><span class=\"_ _198\" id=\"cflshid_30174\">\u00a0</span><span id=\"cflshid_30175\">0,0</span></div><div class=\"t m0 x3 h5 y627 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30176\"><span id=\"cflshid_30177\">T<span class=\"_ _2\" id=\"cflshid_30178\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _242\" id=\"cflshid_30179\">\u00a0</span><span id=\"cflshid_30180\">7</span><span class=\"_ _1dc\" id=\"cflshid_30181\">\u00a0</span><span id=\"cflshid_30182\">-</span><span class=\"_ _19\" id=\"cflshid_30183\">\u00a0</span><span id=\"cflshid_30184\">7</span><span class=\"_ _12a\" id=\"cflshid_30185\">\u00a0</span><span id=\"cflshid_30186\">0,0</span><span class=\"_ _198\" id=\"cflshid_30187\">\u00a0</span><span id=\"cflshid_30188\">0,0</span></div><div class=\"t m0 x3 h11 y628 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30189\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y629 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30190\">altamente probabili</div><div class=\"t m0 x8b h11 y616 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30191\">Nozionale</div><div class=\"t m0 x50 h11 y10d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30192\">V<span class=\"_ _0\" id=\"cflshid_30193\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 xc5 h11 y618 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30194\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30195\"></span>o Singapore</div><div class=\"t m0 x2b h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30196\">+ 5%</div><div class=\"t m0 x78 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30197\">(Euro/000)</div><div class=\"t m0 xbd h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30198\">- 5%</div><div class=\"t m0 xc1 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30199\">(Euro/000)</div><div class=\"t m0 x3 h2 y61c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30200\"><span id=\"cflshid_30201\">V<span class=\"_ _1\" id=\"cflshid_30202\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30203\"></span>alore Nozionale)</span><span class=\"_ _1b3\" id=\"cflshid_30204\">\u00a0</span><span id=\"cflshid_30205\">(3.800)</span><span class=\"_ _243\" id=\"cflshid_30206\">\u00a0</span><span id=\"cflshid_30207\">130</span><span class=\"_ _6f\" id=\"cflshid_30208\">\u00a0</span><span id=\"cflshid_30209\">(130)</span></div><div class=\"t m0 x3 h11 y5f9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30218\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30219\"><span id=\"cflshid_30220\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30221\">\u00a0</span><span id=\"cflshid_30222\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30223\">\u00a0</span><span id=\"cflshid_30224\">Netto</span></div><div class=\"t m0 xc0 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30225\">Conto Economico</div><div class=\"t m0 xc2 h11 y2a3 ff3 fs2 fc0 sc0 ls0 wsd9\" id=\"cflshid_30226\">cambio Euro/Dollaro T<span class=\"_ _2\" id=\"cflshid_30227\"></span>aiwan</div><div class=\"t m0 x1a h1a y5fb fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30228\">(Dollar<span class=\"_ _3\" id=\"cflshid_30229\"></span>o T<span class=\"_ _2\" id=\"cflshid_30230\"></span>aiwan/000)</div><div class=\"t m0 x2b h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30231\">+ 5%</div><div class=\"t m0 x78 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30232\">(Euro/000)</div><div class=\"t m0 xbd h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30233\">- 5%</div><div class=\"t m0 xc1 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30234\">(Euro/000)</div><div class=\"t m0 x3 h2 y5fe ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30235\"><span id=\"cflshid_30236\">Saldi commerciali</span><span class=\"_ _240\" id=\"cflshid_30237\">\u00a0</span><span id=\"cflshid_30238\">35.631</span><span class=\"_ _12d\" id=\"cflshid_30239\">\u00a0</span><span id=\"cflshid_30240\">(3.198)</span><span class=\"_ _76\" id=\"cflshid_30241\">\u00a0</span><span id=\"cflshid_30242\">32.433</span><span class=\"_ _6c\" id=\"cflshid_30243\">\u00a0</span><span id=\"cflshid_30244\">48,0</span><span class=\"_ _1e8\" id=\"cflshid_30245\">\u00a0</span><span id=\"cflshid_30246\">(48,0)</span></div><div class=\"t m0 x3 h5 y5ff ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30247\"><span id=\"cflshid_30248\">T<span class=\"_ _2\" id=\"cflshid_30249\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1e8\" id=\"cflshid_30250\">\u00a0</span><span id=\"cflshid_30251\">35.631</span><span class=\"_ _12d\" id=\"cflshid_30252\">\u00a0</span><span id=\"cflshid_30253\">(3.198)</span><span class=\"_ _66\" id=\"cflshid_30254\">\u00a0</span><span id=\"cflshid_30255\">32.433</span><span class=\"_ _6c\" id=\"cflshid_30256\">\u00a0</span><span id=\"cflshid_30257\">48,0</span><span class=\"_ _1e8\" id=\"cflshid_30258\">\u00a0</span><span id=\"cflshid_30259\">(48,0)</span></div><div class=\"t m0 x3 h11 y62a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30260\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y62b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30261\">altamente probabili</div><div class=\"t m0 x8b h11 y62c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30262\">Nozionale</div><div class=\"t m0 x50 h11 y62d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30263\">V<span class=\"_ _0\" id=\"cflshid_30264\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x65 h11 y62e ff3 fs2 fc0 sc0 ls0 wsd9\" id=\"cflshid_30265\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30266\"></span>o T<span class=\"_ _0\" id=\"cflshid_30267\"></span>aiwan</div><div class=\"t m0 x2b h2 y62f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30268\">+ 5%</div><div class=\"t m0 x78 h2 y630 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30269\">(Euro/000)</div><div class=\"t m0 xbd h2 y62f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30270\">- 5%</div><div class=\"t m0 xc1 h2 y630 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30271\">(Euro/000)</div><div class=\"t m0 x3 h2 y631 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30272\"><span id=\"cflshid_30273\">V<span class=\"_ _1\" id=\"cflshid_30274\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30275\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_30276\">\u00a0</span><span id=\"cflshid_30277\">(97.200)</span><span class=\"_ _23d\" id=\"cflshid_30278\">\u00a0</span><span id=\"cflshid_30279\">1.198</span><span class=\"_ _12d\" id=\"cflshid_30280\">\u00a0</span><span id=\"cflshid_30281\">(1.198)</span></div><div class=\"t m0 x3 h11 y632 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30282\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y633 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30283\"><span id=\"cflshid_30284\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30285\">\u00a0</span><span id=\"cflshid_30286\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30287\">\u00a0</span><span id=\"cflshid_30288\">Netto</span></div><div class=\"t m0 xc0 h11 y634 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30289\">Conto Economico</div><div class=\"t m0 x53 h11 y635 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30290\">cambio Euro/Dirham</div><div class=\"t m0 x1e h1a y636 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30291\">(Dirham/000)</div><div class=\"t m0 x2b h2 y637 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30292\">+ 5%</div><div class=\"t m0 x78 h2 y638 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30293\">(Euro/000)</div><div class=\"t m0 xbd h2 y637 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30294\">- 5%</div><div class=\"t m0 xc1 h2 y638 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30295\">(Euro/000)</div><div class=\"t m0 x3 h2 y639 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30296\"><span id=\"cflshid_30297\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_30298\">\u00a0</span><span id=\"cflshid_30299\">5.640</span><span class=\"_ _12d\" id=\"cflshid_30300\">\u00a0</span><span id=\"cflshid_30301\">(4.574)</span><span class=\"_ _72\" id=\"cflshid_30302\">\u00a0</span><span id=\"cflshid_30303\">1.066</span><span class=\"_ _6c\" id=\"cflshid_30304\">\u00a0</span><span id=\"cflshid_30305\">13,0</span><span class=\"_ _1e8\" id=\"cflshid_30306\">\u00a0</span><span id=\"cflshid_30307\">(13,0)</span></div><div class=\"t m0 x3 h5 y63a ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30308\"><span id=\"cflshid_30309\">T<span class=\"_ _2\" id=\"cflshid_30310\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30311\">\u00a0</span><span id=\"cflshid_30312\">5.640</span><span class=\"_ _12d\" id=\"cflshid_30313\">\u00a0</span><span id=\"cflshid_30314\">(4.574)</span><span class=\"_ _239\" id=\"cflshid_30315\">\u00a0</span><span id=\"cflshid_30316\">1.066</span><span class=\"_ _6c\" id=\"cflshid_30317\">\u00a0</span><span id=\"cflshid_30318\">13,0</span><span class=\"_ _1e8\" id=\"cflshid_30319\">\u00a0</span><span id=\"cflshid_30320\">(13,0)</span></div><div class=\"t m0 x3 h11 y63b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30321\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y63c ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30322\">altamente probabili</div><div class=\"t m0 x8b h11 y63d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30323\">Nozionale</div><div class=\"t m0 x50 h11 y63e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30324\">V<span class=\"_ _0\" id=\"cflshid_30325\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 x53 h11 y63f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30326\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30327\"></span>o Dirham</div><div class=\"t m0 x2b h2 y640 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30328\">+ 5%</div><div class=\"t m0 x78 h2 y641 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30329\">(Euro/000)</div><div class=\"t m0 xbd h2 y640 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30330\">- 5%</div><div class=\"t m0 xc1 h2 y641 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30331\">(Euro/000)</div><div class=\"t m0 x3 h2 y642 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30332\"><span id=\"cflshid_30333\">V<span class=\"_ _1\" id=\"cflshid_30334\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30335\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_30336\">\u00a0</span><span id=\"cflshid_30337\">(189.000)</span><span class=\"_ _23f\" id=\"cflshid_30338\">\u00a0</span><span id=\"cflshid_30339\">279</span><span class=\"_ _6f\" id=\"cflshid_30340\">\u00a0</span><span id=\"cflshid_30341\">(279)</span></div><div class=\"t m0 x3 h11 y643 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30342\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y644 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30343\"><span id=\"cflshid_30344\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30345\">\u00a0</span><span id=\"cflshid_30346\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30347\">\u00a0</span><span id=\"cflshid_30348\">Netto</span></div><div class=\"t m0 xc0 h11 y645 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30349\">Conto Economico</div><div class=\"t m0 xc2 h11 y646 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30350\">cambio Euro/Dinar<span class=\"_ _3\" id=\"cflshid_30351\"></span>o Kuwait</div><div class=\"t m0 x27 h1a y647 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30352\">(Dinar<span class=\"_ _3\" id=\"cflshid_30353\"></span>o Kuwait/000)</div><div class=\"t m0 x2b h2 y648 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30354\">+ 5%</div><div class=\"t m0 x78 h2 y649 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30355\">(Euro/000)</div><div class=\"t m0 xbd h2 y648 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30356\">- 5%</div><div class=\"t m0 xc1 h2 y649 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30357\">(Euro/000)</div><div class=\"t m0 x3 h2 y64a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30358\"><span id=\"cflshid_30359\">Saldi commerciali</span><span class=\"_ _104\" id=\"cflshid_30360\">\u00a0</span><span id=\"cflshid_30361\">4</span><span class=\"_ _244\" id=\"cflshid_30362\">\u00a0</span><span id=\"cflshid_30363\">(95)</span><span class=\"_ _13b\" id=\"cflshid_30364\">\u00a0</span><span id=\"cflshid_30365\">(91)</span><span class=\"_ _11e\" id=\"cflshid_30366\">\u00a0</span><span id=\"cflshid_30367\">(13,0)</span><span class=\"_ _6c\" id=\"cflshid_30368\">\u00a0</span><span id=\"cflshid_30369\">13,0</span></div><div class=\"t m0 x3 h5 y64b ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30370\">T<span class=\"_ _2\" id=\"cflshid_30371\"></span>otale esposizione lorda poste patrimoniali</div><div class=\"t m0 x60 h5 y64c ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30372\"><span id=\"cflshid_30373\">4</span><span class=\"_ _244\" id=\"cflshid_30374\">\u00a0</span><span id=\"cflshid_30375\">(95)</span><span class=\"_ _13b\" id=\"cflshid_30376\">\u00a0</span><span id=\"cflshid_30377\">(91)</span><span class=\"_ _11e\" id=\"cflshid_30378\">\u00a0</span><span id=\"cflshid_30379\">(13,0)</span><span class=\"_ _6c\" id=\"cflshid_30380\">\u00a0</span><span id=\"cflshid_30381\">13,0</span></div><div class=\"t m0 x37 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30390\"><span id=\"cflshid_30391\">ESPOSIZIONE IN V<span class=\"_ _1\" id=\"cflshid_30392\"></span>ALUT<span class=\"_ _3\" id=\"cflshid_30393\"></span>A<span class=\"_ _0\" id=\"cflshid_30394\"></span> ESTERA 2022</span><span class=\"_ _12a\" id=\"cflshid_30395\">\u00a0</span><span id=\"cflshid_30396\">SENSITIVIT</span><span class=\"ls17 wsd9\" id=\"cflshid_30397\">\u00c0 </span><span id=\"cflshid_30398\">2022</span></div><div class=\"t m0 x3 h11 y64d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30399\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5cd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30400\"><span id=\"cflshid_30401\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30402\">\u00a0</span><span id=\"cflshid_30403\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30404\">\u00a0</span><span id=\"cflshid_30405\">Netto</span></div><div class=\"t m0 xc0 h11 y19b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30406\">Conto Economico</div><div class=\"t m0 x64 h11 y5c4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30407\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30408\"></span>o americano</div><div class=\"t m0 x33 h1a y5ce fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30409\">(Dollar<span class=\"_ _3\" id=\"cflshid_30410\"></span>o americano/000)</div><div class=\"t m0 x2b h2 y5cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30411\">+ 5%</div><div class=\"t m0 x78 h2 y5d0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30412\">(Euro/000)</div><div class=\"t m0 xbd h2 y5cf ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30413\">- 5%</div><div class=\"t m0 xc1 h2 y5d0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30414\">(Euro/000)</div><div class=\"t m0 x3 h2 y5d1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30415\"><span id=\"cflshid_30416\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_30417\">\u00a0</span><span id=\"cflshid_30418\">9.153</span><span class=\"_ _12d\" id=\"cflshid_30419\">\u00a0</span><span id=\"cflshid_30420\">(5.822)</span><span class=\"_ _72\" id=\"cflshid_30421\">\u00a0</span><span id=\"cflshid_30422\">3.331</span><span class=\"_ _239\" id=\"cflshid_30423\">\u00a0</span><span id=\"cflshid_30424\">156,0</span><span class=\"_ _12d\" id=\"cflshid_30425\">\u00a0</span><span id=\"cflshid_30426\">(156,0)</span></div><div class=\"t m0 x3 h5 y5d2 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30427\"><span id=\"cflshid_30428\">T<span class=\"_ _2\" id=\"cflshid_30429\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30430\">\u00a0</span><span id=\"cflshid_30431\">9.153</span><span class=\"_ _12d\" id=\"cflshid_30432\">\u00a0</span><span id=\"cflshid_30433\">(5.822)</span><span class=\"_ _239\" id=\"cflshid_30434\">\u00a0</span><span id=\"cflshid_30435\">3.331</span><span class=\"_ _239\" id=\"cflshid_30436\">\u00a0</span><span id=\"cflshid_30437\">156,0</span><span class=\"_ _12d\" id=\"cflshid_30438\">\u00a0</span><span id=\"cflshid_30439\">(156,0)</span></div><div class=\"t m0 x3 h11 y5d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30440\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y5d4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30441\">altamente probabili</div><div class=\"t m0 x8b h11 y5d5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30442\">Nozionale</div><div class=\"t m0 x50 h11 y193 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30443\">V<span class=\"_ _0\" id=\"cflshid_30444\"></span>ariazioni Patrimonio Netto cambio </div><div class=\"t m0 xc5 h11 y5d6 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30445\">Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30446\"></span>o americano</div><div class=\"t m0 x2b h2 y5d7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30447\">+ 5%</div><div class=\"t m0 x78 h2 y5d8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30448\">(Euro/000)</div><div class=\"t m0 xbd h2 y5d7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30449\">- 5%</div><div class=\"t m0 xc1 h2 y5d8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30450\">(Euro/000)</div><div class=\"t m0 x3 h2 y5d9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30451\"><span id=\"cflshid_30452\">V<span class=\"_ _1\" id=\"cflshid_30453\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30454\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_30455\">\u00a0</span><span id=\"cflshid_30456\">(179.800)</span><span class=\"_ _23a\" id=\"cflshid_30457\">\u00a0</span><span id=\"cflshid_30458\">7.937</span><span class=\"_ _12d\" id=\"cflshid_30459\">\u00a0</span><span id=\"cflshid_30460\">(7.937)</span></div><div class=\"t m0 x3 h11 y5da ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30461\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5db ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30462\"><span id=\"cflshid_30463\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30464\">\u00a0</span><span id=\"cflshid_30465\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30466\">\u00a0</span><span id=\"cflshid_30467\">Netto</span></div><div class=\"t m0 xc0 h11 y184 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30468\">Conto Economico</div><div class=\"t m0 x2c h11 y5dc ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30469\">cambio Euro/Franco svizzer<span class=\"_ _3\" id=\"cflshid_30470\"></span>o</div><div class=\"t m0 x1a h1a y5dd fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30471\">(Franco svizzer<span class=\"_ _3\" id=\"cflshid_30472\"></span>o/000)</div><div class=\"t m0 x2b h2 y5de ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30473\">+ 5%</div><div class=\"t m0 x78 h2 y5df ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30474\">(Euro/000)</div><div class=\"t m0 xbd h2 y5de ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30475\">- 5%</div><div class=\"t m0 xc1 h2 y5df ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30476\">(Euro/000)</div><div class=\"t m0 x3 h2 y5e0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30477\"><span id=\"cflshid_30478\">Saldi commerciali</span><span class=\"_ _164\" id=\"cflshid_30479\">\u00a0</span><span id=\"cflshid_30480\">73</span><span class=\"_ _f5\" id=\"cflshid_30481\">\u00a0</span><span id=\"cflshid_30482\">(261)</span><span class=\"_ _6f\" id=\"cflshid_30483\">\u00a0</span><span id=\"cflshid_30484\">(188)</span><span class=\"_ _1e8\" id=\"cflshid_30485\">\u00a0</span><span id=\"cflshid_30486\">(10,0)</span><span class=\"_ _190\" id=\"cflshid_30487\">\u00a0</span><span id=\"cflshid_30488\">10,0</span></div><div class=\"t m0 x3 h5 y5e1 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30489\"><span id=\"cflshid_30490\">T<span class=\"_ _2\" id=\"cflshid_30491\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1a9\" id=\"cflshid_30492\">\u00a0</span><span id=\"cflshid_30493\">73</span><span class=\"_ _6f\" id=\"cflshid_30494\">\u00a0</span><span id=\"cflshid_30495\">(261)</span><span class=\"_ _f5\" id=\"cflshid_30496\">\u00a0</span><span id=\"cflshid_30497\">(188)</span><span class=\"_ _1e8\" id=\"cflshid_30498\">\u00a0</span><span id=\"cflshid_30499\">(10,0)</span><span class=\"_ _6c\" id=\"cflshid_30500\">\u00a0</span><span id=\"cflshid_30501\">10,0</span></div><div class=\"t m0 x3 h11 y5e2 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30502\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y5e3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30503\">altamente probabili</div><div class=\"t m0 x8b h11 y5e4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30504\">Nozionale</div><div class=\"t m0 xc2 h11 y10a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30505\">V<span class=\"_ _0\" id=\"cflshid_30506\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 x2c h11 y5e5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30507\">cambio Euro/Franco svizzer<span class=\"_ _3\" id=\"cflshid_30508\"></span>o</div><div class=\"t m0 x2b h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30509\">+ 5%</div><div class=\"t m0 x78 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30510\">(Euro/000)</div><div class=\"t m0 xbd h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30511\">- 5%</div><div class=\"t m0 xc1 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30512\">(Euro/000)</div><div class=\"t m0 x3 h2 y5e8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30513\"><span id=\"cflshid_30514\">V<span class=\"_ _1\" id=\"cflshid_30515\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30516\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_30517\">\u00a0</span><span id=\"cflshid_30518\">(10.200)</span><span class=\"_ _23c\" id=\"cflshid_30519\">\u00a0</span><span id=\"cflshid_30520\">494</span><span class=\"_ _6f\" id=\"cflshid_30521\">\u00a0</span><span id=\"cflshid_30522\">(494)</span></div><div class=\"t m0 x3 h11 y5e9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30523\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y5ea ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30524\"><span id=\"cflshid_30525\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30526\">\u00a0</span><span id=\"cflshid_30527\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30528\">\u00a0</span><span id=\"cflshid_30529\">Netto</span></div><div class=\"t m0 xc0 h11 y56b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30530\">Conto Economico</div><div class=\"t m0 xc2 h11 y5eb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30531\">cambio Euro/Sterlina inglese</div><div class=\"t m0 x1a h1a y5ec fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30532\">(Sterlina inglese/000)</div><div class=\"t m0 x2b h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30533\">+ 5%</div><div class=\"t m0 x78 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30534\">(Euro/000)</div><div class=\"t m0 xbd h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30535\">- 5%</div><div class=\"t m0 xc1 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30536\">(Euro/000)</div><div class=\"t m0 x3 h2 y5ef ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30537\"><span id=\"cflshid_30538\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_30539\">\u00a0</span><span id=\"cflshid_30540\">1.652</span><span class=\"_ _6f\" id=\"cflshid_30541\">\u00a0</span><span id=\"cflshid_30542\">(267)</span><span class=\"_ _105\" id=\"cflshid_30543\">\u00a0</span><span id=\"cflshid_30544\">1.385</span><span class=\"_ _6c\" id=\"cflshid_30545\">\u00a0</span><span id=\"cflshid_30546\">78,0</span><span class=\"_ _1e8\" id=\"cflshid_30547\">\u00a0</span><span id=\"cflshid_30548\">(78,0)</span></div><div class=\"t m0 x3 h5 y5f0 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30549\"><span id=\"cflshid_30550\">T<span class=\"_ _2\" id=\"cflshid_30551\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30552\">\u00a0</span><span id=\"cflshid_30553\">1.652</span><span class=\"_ _f5\" id=\"cflshid_30554\">\u00a0</span><span id=\"cflshid_30555\">(267)</span><span class=\"_ _239\" id=\"cflshid_30556\">\u00a0</span><span id=\"cflshid_30557\">1.385</span><span class=\"_ _190\" id=\"cflshid_30558\">\u00a0</span><span id=\"cflshid_30559\">78,0</span><span class=\"_ _1ba\" id=\"cflshid_30560\">\u00a0</span><span id=\"cflshid_30561\">(78,0)</span></div><div class=\"t m0 x3 h11 y64e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30562\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y64f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30563\">altamente probabili</div><div class=\"t m0 x8b h11 y650 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30564\">Nozionale</div><div class=\"t m0 xc2 h11 y651 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30565\">V<span class=\"_ _0\" id=\"cflshid_30566\"></span>ariazioni Patrimonio Netto</div><div class=\"t m0 x2c h11 y652 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30567\"> cambio Euro/Sterlina inglese</div><div class=\"t m0 x2b h2 y653 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30568\">+ 5%</div><div class=\"t m0 x78 h2 y654 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30569\">(Euro/000)</div><div class=\"t m0 xbd h2 y653 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30570\">- 5%</div><div class=\"t m0 xc1 h2 y654 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30571\">(Euro/000)</div><span id=\"cflshid_30573\">V<span class=\"_ _1\" id=\"cflshid_30574\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30575\"></span>alore Nozionale)</span><span class=\"_ _1b3\" id=\"cflshid_30576\">\u00a0</span><span id=\"cflshid_30577\">(8.000)</span><span class=\"_ _243\" id=\"cflshid_30578\">\u00a0</span><span id=\"cflshid_30579\">476</span><span class=\"_ _6f\" id=\"cflshid_30580\">\u00a0</span>(476sposizione relativa a poste patrimoniali<div class=\"t m0 x2a h11 y5fa ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30591\"><span id=\"cflshid_30592\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30593\">\u00a0</span><span id=\"cflshid_30594\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30595\">\u00a0</span><span id=\"cflshid_30596\">Netto</span></div><div class=\"t m0 xc0 h11 y19a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30597\">Conto Economico</div><div class=\"t m0 xc2 h11 y2a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30598\">cambio Euro/Y<span class=\"_ _2\" id=\"cflshid_30599\"></span>en giapponese</div><div class=\"t m0 x1a h1a y5fb fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30600\">(Y<span class=\"_ _2\" id=\"cflshid_30601\"></span>en giapponese/000)</div><div class=\"t m0 x2b h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30602\">+ 5%</div><div class=\"t m0 x78 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30603\">(Euro/000)</div><div class=\"t m0 xbd h2 y5fc ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30604\">- 5%</div><div class=\"t m0 xc1 h2 y5fd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30605\">(Euro/000)</div><div class=\"t m0 x3 h2 y5fe ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30606\"><span id=\"cflshid_30607\">Saldi commerciali</span><span class=\"_ _104\" id=\"cflshid_30608\">\u00a0</span><span id=\"cflshid_30609\">646.528</span><span class=\"_ _8d\" id=\"cflshid_30610\">\u00a0</span><span id=\"cflshid_30611\">(295.947)</span><span class=\"_ _4e\" id=\"cflshid_30612\">\u00a0</span><span id=\"cflshid_30613\">350.581</span><span class=\"_ _105\" id=\"cflshid_30614\">\u00a0</span><span id=\"cflshid_30615\">125,0</span><span class=\"_ _12d\" id=\"cflshid_30616\">\u00a0</span><span id=\"cflshid_30617\">(125,0)</span></div><div class=\"t m0 x3 h5 y5ff ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30618\"><span id=\"cflshid_30619\">T<span class=\"_ _2\" id=\"cflshid_30620\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _12d\" id=\"cflshid_30621\">\u00a0</span><span id=\"cflshid_30622\">646.528</span><span class=\"_ _8d\" id=\"cflshid_30623\">\u00a0</span><span id=\"cflshid_30624\">(295.947)</span><span class=\"_ _4e\" id=\"cflshid_30625\">\u00a0</span><span id=\"cflshid_30626\">350.581</span><span class=\"_ _105\" id=\"cflshid_30627\">\u00a0</span><span id=\"cflshid_30628\">125,0</span><span class=\"_ _12d\" id=\"cflshid_30629\">\u00a0</span><span id=\"cflshid_30630\">(125,0)</span></div><div class=\"t m0 x3 h11 y600 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30631\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y601 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30632\">altamente probabili</div><div class=\"t m0 x8b h11 y602 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30633\">Nozionale</div><div class=\"t m0 xc2 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30634\">V<span class=\"_ _0\" id=\"cflshid_30635\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 xc2 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30636\">cambio Euro/Y<span class=\"_ _2\" id=\"cflshid_30637\"></span>en giapponese</div><div class=\"t m0 x2b h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30638\">+ 5%</div><div class=\"t m0 x78 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30639\">(Euro/000)</div><div class=\"t m0 xbd h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30640\">- 5%</div><div class=\"t m0 xc1 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30641\">(Euro/000)</div><div class=\"t m0 x3 h2 y605 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30642\"><span id=\"cflshid_30643\">V<span class=\"_ _1\" id=\"cflshid_30644\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30645\"></span>alore Nozionale)</span><span class=\"_ _10f\" id=\"cflshid_30646\">\u00a0</span><span id=\"cflshid_30647\">(1.005.000)</span><span class=\"_ _1b3\" id=\"cflshid_30648\">\u00a0</span><span id=\"cflshid_30649\">385</span><span class=\"_ _6f\" id=\"cflshid_30650\">\u00a0</span><span id=\"cflshid_30651\">(385)</span></div><div class=\"t m0 x3 h11 y606 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30652\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y607 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30653\"><span id=\"cflshid_30654\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30655\">\u00a0</span><span id=\"cflshid_30656\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30657\">\u00a0</span><span id=\"cflshid_30658\">Netto</span></div><div class=\"t m0 xc0 h11 y1d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30659\">Conto Economico</div><div class=\"t m0 x4f h11 y608 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30660\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30661\"></span>o Hong Kong</div><div class=\"t m0 xba h1a y609 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30662\">(Dollar<span class=\"_ _3\" id=\"cflshid_30663\"></span>o Hong Kong/000)</div><div class=\"t m0 x2b h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30664\">+ 5%</div><div class=\"t m0 x78 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30665\">(Euro/000)</div><div class=\"t m0 xbd h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30666\">- 5%</div><div class=\"t m0 xc1 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30667\">(Euro/000)</div><div class=\"t m0 x3 h2 y60c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30668\"><span id=\"cflshid_30669\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_30670\">\u00a0</span><span id=\"cflshid_30671\">2.351</span><span class=\"_ _12d\" id=\"cflshid_30672\">\u00a0</span><span id=\"cflshid_30673\">(7.883)</span><span class=\"_ _75\" id=\"cflshid_30674\">\u00a0</span><span id=\"cflshid_30675\">(5.532)</span><span class=\"_ _1e8\" id=\"cflshid_30676\">\u00a0</span><span id=\"cflshid_30677\">(33,0)</span><span class=\"_ _6c\" id=\"cflshid_30678\">\u00a0</span><span id=\"cflshid_30679\">33,0</span></div><div class=\"t m0 x3 h5 y60d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30680\"><span id=\"cflshid_30681\">T<span class=\"_ _2\" id=\"cflshid_30682\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30683\">\u00a0</span><span id=\"cflshid_30684\">2.351</span><span class=\"_ _12d\" id=\"cflshid_30685\">\u00a0</span><span id=\"cflshid_30686\">(7.883)</span><span class=\"_ _75\" id=\"cflshid_30687\">\u00a0</span><span id=\"cflshid_30688\">(5.532)</span><span class=\"_ _1e8\" id=\"cflshid_30689\">\u00a0</span><span id=\"cflshid_30690\">(33,0)</span><span class=\"_ _190\" id=\"cflshid_30691\">\u00a0</span><span id=\"cflshid_30692\">33,0</span></div><div class=\"t m0 x3 h11 y60e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30693\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y60f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30694\">altamente probabili</div><div class=\"t m0 x8b h11 y610 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30695\">Nozionale</div><div class=\"t m0 xc2 h11 y611 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30696\">V<span class=\"_ _0\" id=\"cflshid_30697\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 x4f h11 y612 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30698\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30699\"></span>o Hong Kong</div><div class=\"t m0 x2b h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30700\">+ 5%</div><div class=\"t m0 x78 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30701\">(Euro/000)</div><div class=\"t m0 xbd h2 y613 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30702\">- 5%</div><div class=\"t m0 xc1 h2 y614 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30703\">(Euro/000)</div><div class=\"t m0 x3 h2 y615 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30704\"><span id=\"cflshid_30705\">V<span class=\"_ _1\" id=\"cflshid_30706\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30707\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_30708\">\u00a0</span><span id=\"cflshid_30709\">(49.600)</span><span class=\"_ _23c\" id=\"cflshid_30710\">\u00a0</span><span id=\"cflshid_30711\">281</span><span class=\"_ _6f\" id=\"cflshid_30712\">\u00a0</span><span id=\"cflshid_30713\">(281)</span></div><div class=\"t m0 x3 h11 y616 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30714\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y617 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30715\"><span id=\"cflshid_30716\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30717\">\u00a0</span><span id=\"cflshid_30718\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30719\">\u00a0</span><span id=\"cflshid_30720\">Netto</span></div><div class=\"t m0 xc0 h11 y10d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30721\">Conto Economico</div><div class=\"t m0 xb0 h11 y618 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30722\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30723\"></span>o canadese</div><div class=\"t m0 x9e h1a y619 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30724\">(Dollar<span class=\"_ _3\" id=\"cflshid_30725\"></span>o Canadese/000)</div><div class=\"t m0 x2b h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30726\">+ 5%</div><div class=\"t m0 x78 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30727\">(Euro/000)</div><div class=\"t m0 xbd h2 y61a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30728\">- 5%</div><div class=\"t m0 xc1 h2 y61b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30729\">(Euro/000)</div><div class=\"t m0 x3 h2 y61c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30730\"><span id=\"cflshid_30731\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_30732\">\u00a0</span><span id=\"cflshid_30733\">6.530</span><span class=\"_ _6f\" id=\"cflshid_30734\">\u00a0</span><span id=\"cflshid_30735\">(845)</span><span class=\"_ _105\" id=\"cflshid_30736\">\u00a0</span><span id=\"cflshid_30737\">5.685</span><span class=\"_ _239\" id=\"cflshid_30738\">\u00a0</span><span id=\"cflshid_30739\">197,0</span><span class=\"_ _12d\" id=\"cflshid_30740\">\u00a0</span><span id=\"cflshid_30741\">(197,0)</span></div><div class=\"t m0 x3 h5 y61d ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30742\"><span id=\"cflshid_30743\">T<span class=\"_ _2\" id=\"cflshid_30744\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_30745\">\u00a0</span><span id=\"cflshid_30746\">6.530</span><span class=\"_ _f5\" id=\"cflshid_30747\">\u00a0</span><span id=\"cflshid_30748\">(845)</span><span class=\"_ _239\" id=\"cflshid_30749\">\u00a0</span><span id=\"cflshid_30750\">5.685</span><span class=\"_ _239\" id=\"cflshid_30751\">\u00a0</span><span id=\"cflshid_30752\">197,0</span><span class=\"_ _12d\" id=\"cflshid_30753\">\u00a0</span><span id=\"cflshid_30754\">(197,0)</span></div><div class=\"t m0 x3 h11 y61e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30755\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y61f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30756\">altamente probabili</div><div class=\"t m0 x8b h11 y620 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30757\">Nozionale</div><div class=\"t m0 xc2 h11 y4c7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30758\">V<span class=\"_ _0\" id=\"cflshid_30759\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 x64 h11 y621 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30760\">cambio Euro/ Dollar<span class=\"_ _3\" id=\"cflshid_30761\"></span>o canadese</div><div class=\"t m0 x2b h2 y622 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30762\">+ 5%</div><div class=\"t m0 x78 h2 y623 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30763\">(Euro/000)</div><div class=\"t m0 xbd h2 y622 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30764\">- 5%</div><div class=\"t m0 xc1 h2 y623 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30765\">(Euro/000)</div><div class=\"t m0 x3 h2 y624 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30766\"><span id=\"cflshid_30767\">V<span class=\"_ _1\" id=\"cflshid_30768\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30769\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_30770\">\u00a0</span><span id=\"cflshid_30771\">(23.000)</span><span class=\"_ _23c\" id=\"cflshid_30772\">\u00a0</span><span id=\"cflshid_30773\">799</span><span class=\"_ _6f\" id=\"cflshid_30774\">\u00a0</span><span id=\"cflshid_30775\">(799)</span></div><div class=\"t m0 x3 h11 y656 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30784\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y657 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30785\"><span id=\"cflshid_30786\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30787\">\u00a0</span><span id=\"cflshid_30788\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30789\">\u00a0</span><span id=\"cflshid_30790\">Netto</span></div><div class=\"t m0 xc0 h11 y658 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30791\">Conto Economico</div><div class=\"t m0 xc5 h11 y659 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30792\">cambio Euro/Renminbi</div><div class=\"t m0 x21 h1a y65a fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30793\">(Renminbi/000)</div><div class=\"t m0 x2b h2 y65b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30794\">+ 5%</div><div class=\"t m0 x78 h2 y65c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30795\">(Euro/000)</div><div class=\"t m0 xbd h2 y65b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30796\">- 5%</div><div class=\"t m0 xc1 h2 y65c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30797\">(Euro/000)</div><div class=\"t m0 x3 h2 y65d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30798\"><span id=\"cflshid_30799\">Saldi commerciali</span><span class=\"_ _240\" id=\"cflshid_30800\">\u00a0</span><span id=\"cflshid_30801\">34.339</span><span class=\"_ _12b\" id=\"cflshid_30802\">\u00a0</span><span id=\"cflshid_30803\">(23.662)</span><span class=\"_ _66\" id=\"cflshid_30804\">\u00a0</span><span id=\"cflshid_30805\">10.677</span><span class=\"_ _6c\" id=\"cflshid_30806\">\u00a0</span><span id=\"cflshid_30807\">73,0</span><span class=\"_ _1e8\" id=\"cflshid_30808\">\u00a0</span><span id=\"cflshid_30809\">(73,0)</span></div><div class=\"t m0 x3 h5 y65e ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30810\"><span id=\"cflshid_30811\">T<span class=\"_ _2\" id=\"cflshid_30812\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1e8\" id=\"cflshid_30813\">\u00a0</span><span id=\"cflshid_30814\">34.339</span><span class=\"_ _12b\" id=\"cflshid_30815\">\u00a0</span><span id=\"cflshid_30816\">(23.662)</span><span class=\"_ _66\" id=\"cflshid_30817\">\u00a0</span><span id=\"cflshid_30818\">10.677</span><span class=\"_ _190\" id=\"cflshid_30819\">\u00a0</span><span id=\"cflshid_30820\">73,0</span><span class=\"_ _1ba\" id=\"cflshid_30821\">\u00a0</span><span id=\"cflshid_30822\">(73,0)</span></div><div class=\"t m0 x3 h11 y600 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30823\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y601 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30824\">altamente probabili</div><div class=\"t m0 x8b h11 y602 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30825\">Nozionale</div><div class=\"t m0 xc2 h11 y422 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30826\">V<span class=\"_ _0\" id=\"cflshid_30827\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 xc5 h11 y423 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30828\">cambio Euro/ Renminbi</div><div class=\"t m0 x2b h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30829\">+ 5%</div><div class=\"t m0 x78 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30830\">(Euro/000)</div><div class=\"t m0 xbd h2 y603 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30831\">- 5%</div><div class=\"t m0 xc1 h2 y604 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30832\">(Euro/000)</div><div class=\"t m0 x3 h2 y605 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30833\"><span id=\"cflshid_30834\">V<span class=\"_ _1\" id=\"cflshid_30835\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30836\"></span>alore Nozionale)</span><span class=\"_ _1f3\" id=\"cflshid_30837\">\u00a0</span><span id=\"cflshid_30838\">(161.500)</span><span class=\"_ _23a\" id=\"cflshid_30839\">\u00a0</span><span id=\"cflshid_30840\">1.122</span><span class=\"_ _12d\" id=\"cflshid_30841\">\u00a0</span><span id=\"cflshid_30842\">(1.122)</span></div><div class=\"t m0 x3 h11 y606 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30843\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y607 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30844\"><span id=\"cflshid_30845\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30846\">\u00a0</span><span id=\"cflshid_30847\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30848\">\u00a0</span><span id=\"cflshid_30849\">Netto</span></div><div class=\"t m0 xc0 h11 y1d3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30850\">Conto Economico</div><div class=\"t m0 x44 h11 y608 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30851\">cambio Euro/Rublo  </div><div class=\"t m0 x83 h1a y609 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30852\">(Rublo/000)</div><div class=\"t m0 x2b h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30853\">+ 5%</div><div class=\"t m0 x78 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30854\">(Euro/000)</div><div class=\"t m0 xbd h2 y60a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30855\">- 5%</div><div class=\"t m0 xc1 h2 y60b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30856\">(Euro/000)</div><div class=\"t m0 x3 h2 y60c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30857\"><span id=\"cflshid_30858\">Saldi commerciali</span><span class=\"_ _218\" id=\"cflshid_30859\">\u00a0</span><span id=\"cflshid_30860\">-</span><span class=\"_ _12d\" id=\"cflshid_30861\">\u00a0</span><span id=\"cflshid_30862\">(5.583)</span><span class=\"_ _75\" id=\"cflshid_30863\">\u00a0</span><span id=\"cflshid_30864\">(5.583)</span><span class=\"_ _80\" id=\"cflshid_30865\">\u00a0</span><span id=\"cflshid_30866\">(4,0)</span><span class=\"_ _198\" id=\"cflshid_30867\">\u00a0</span><span id=\"cflshid_30868\">4,0</span></div><span id=\"cflshid_30870\">T<span class=\"_ _2\" id=\"cflshid_30871\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _13d\" id=\"cflshid_30872\">\u00a0</span><span id=\"cflshid_30873\">-</span><span class=\"_ _12d\" id=\"cflshid_30874\">\u00a0</span><span id=\"cflshid_30875\">(5.583)</span><span class=\"_ _75\" id=\"cflshid_30876\">\u00a0</span><span id=\"cflshid_30877\">(5.583)</span><span class=\"_ _80\" id=\"cflshid_30878\">\u00a0</span><span id=\"cflshid_30879\">(4,0)</span><span class=\"_ _198\" id=\"cflshid_30880\">\u00a0</span>4,<div class=\"t m0 x3 h11 y5e4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30882\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y65f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30883\"><span id=\"cflshid_30884\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30885\">\u00a0</span><span id=\"cflshid_30886\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30887\">\u00a0</span><span id=\"cflshid_30888\">Netto</span></div><div class=\"t m0 xc0 h11 y10a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30889\">Conto Economico</div><div class=\"t m0 x64 h11 y5e5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30890\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30891\"></span>o Singapore</div><div class=\"t m0 x33 h1a y660 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30892\">(Dollar<span class=\"_ _3\" id=\"cflshid_30893\"></span>o Singapor<span class=\"_ _3\" id=\"cflshid_30894\"></span>e /000)</div><div class=\"t m0 x2b h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30895\">+ 5%</div><div class=\"t m0 x78 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30896\">(Euro/000)</div><div class=\"t m0 xbd h2 y5e6 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30897\">- 5%</div><div class=\"t m0 xc1 h2 y5e7 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30898\">(Euro/000)</div><div class=\"t m0 x3 h2 y5e8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30899\"><span id=\"cflshid_30900\">Saldi commerciali</span><span class=\"_ _241\" id=\"cflshid_30901\">\u00a0</span><span id=\"cflshid_30902\">2</span><span class=\"_ _13b\" id=\"cflshid_30903\">\u00a0</span><span id=\"cflshid_30904\">(65)</span><span class=\"_ _f8\" id=\"cflshid_30905\">\u00a0</span><span id=\"cflshid_30906\">(63)</span><span class=\"_ _80\" id=\"cflshid_30907\">\u00a0</span><span id=\"cflshid_30908\">(2,0)</span><span class=\"_ _198\" id=\"cflshid_30909\">\u00a0</span><span id=\"cflshid_30910\">2,0</span></div><div class=\"t m0 x3 h5 y661 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30911\"><span id=\"cflshid_30912\">T<span class=\"_ _2\" id=\"cflshid_30913\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _242\" id=\"cflshid_30914\">\u00a0</span><span id=\"cflshid_30915\">2</span><span class=\"_ _13b\" id=\"cflshid_30916\">\u00a0</span><span id=\"cflshid_30917\">(65)</span><span class=\"_ _f8\" id=\"cflshid_30918\">\u00a0</span><span id=\"cflshid_30919\">(63)</span><span class=\"_ _80\" id=\"cflshid_30920\">\u00a0</span><span id=\"cflshid_30921\">(2,0)</span><span class=\"_ _198\" id=\"cflshid_30922\">\u00a0</span><span id=\"cflshid_30923\">2,0</span></div><div class=\"t m0 x3 h11 y662 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30924\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y663 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30925\">altamente probabili</div><div class=\"t m0 x8b h11 y5e9 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30926\">Nozionale</div><div class=\"t m0 xc2 h11 y56b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30927\">V<span class=\"_ _0\" id=\"cflshid_30928\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 x64 h11 y5eb ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30929\">cambio Euro/Dollar<span class=\"_ _3\" id=\"cflshid_30930\"></span>o Singapore</div><div class=\"t m0 x2b h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30931\">+ 5%</div><div class=\"t m0 x78 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30932\">(Euro/000)</div><div class=\"t m0 xbd h2 y5ed ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30933\">- 5%</div><div class=\"t m0 xc1 h2 y5ee ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30934\">(Euro/000)</div><div class=\"t m0 x3 h2 y5ef ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30935\"><span id=\"cflshid_30936\">V<span class=\"_ _1\" id=\"cflshid_30937\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_30938\"></span>alore Nozionale)</span><span class=\"_ _1b3\" id=\"cflshid_30939\">\u00a0</span><span id=\"cflshid_30940\">(1.400)</span><span class=\"_ _85\" id=\"cflshid_30941\">\u00a0</span><span id=\"cflshid_30942\">46</span><span class=\"_ _13b\" id=\"cflshid_30943\">\u00a0</span><span id=\"cflshid_30944\">(46)</span></div><div class=\"t m0 x3 h11 y664 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30945\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y665 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30946\"><span id=\"cflshid_30947\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30948\">\u00a0</span><span id=\"cflshid_30949\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30950\">\u00a0</span><span id=\"cflshid_30951\">Netto</span></div><div class=\"t m0 xc0 h11 y666 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30952\">Conto Economico</div><div class=\"t m0 xc2 h11 y667 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30953\">cambio Euro/Cor<span class=\"_ _3\" id=\"cflshid_30954\"></span>ona Danese</div><div class=\"t m0 x94 h1a y668 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30955\">(Cor<span class=\"_ _3\" id=\"cflshid_30956\"></span>ona Danese /000)</div><div class=\"t m0 x2b h2 y669 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30957\">+ 5%</div><div class=\"t m0 x78 h2 y66a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30958\">(Euro/000)</div><div class=\"t m0 xbd h2 y669 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30959\">- 5%</div><div class=\"t m0 xc1 h2 y66a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30960\">(Euro/000)</div><div class=\"t m0 x3 h2 y66b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30961\"><span id=\"cflshid_30962\">Saldi commerciali</span><span class=\"_ _218\" id=\"cflshid_30963\">\u00a0</span><span id=\"cflshid_30964\">-</span><span class=\"_ _f8\" id=\"cflshid_30965\">\u00a0</span><span id=\"cflshid_30966\">(57)</span><span class=\"_ _f8\" id=\"cflshid_30967\">\u00a0</span><span id=\"cflshid_30968\">(57)</span><span class=\"_ _80\" id=\"cflshid_30969\">\u00a0</span><span id=\"cflshid_30970\">(0,4)</span><span class=\"_ _198\" id=\"cflshid_30971\">\u00a0</span><span id=\"cflshid_30972\">0,4</span></div><div class=\"t m0 x3 h5 y66c ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_30973\"><span id=\"cflshid_30974\">T<span class=\"_ _2\" id=\"cflshid_30975\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _13d\" id=\"cflshid_30976\">\u00a0</span><span id=\"cflshid_30977\">-</span><span class=\"_ _13b\" id=\"cflshid_30978\">\u00a0</span><span id=\"cflshid_30979\">(57)</span><span class=\"_ _f8\" id=\"cflshid_30980\">\u00a0</span><span id=\"cflshid_30981\">(57)</span><span class=\"_ _80\" id=\"cflshid_30982\">\u00a0</span><span id=\"cflshid_30983\">(0,4)</span><span class=\"_ _198\" id=\"cflshid_30984\">\u00a0</span><span id=\"cflshid_30985\">0,4</span></div><div class=\"t m0 x3 h11 y66d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30994\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y66e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_30995\"><span id=\"cflshid_30996\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_30997\">\u00a0</span><span id=\"cflshid_30998\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_30999\">\u00a0</span><span id=\"cflshid_31000\">Netto</span></div><div class=\"t m0 xc0 h11 y66f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31001\">Conto Economico</div><div class=\"t m0 xc2 h11 y670 ff3 fs2 fc0 sc0 ls0 wsd9\" id=\"cflshid_31002\">cambio Euro/Dollaro T<span class=\"_ _2\" id=\"cflshid_31003\"></span>aiwan</div><div class=\"t m0 x1a h1a y671 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31004\">(Dollar<span class=\"_ _3\" id=\"cflshid_31005\"></span>o T<span class=\"_ _2\" id=\"cflshid_31006\"></span>aiwan/000)</div><div class=\"t m0 x2b h2 y672 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31007\">+ 5%</div><div class=\"t m0 x78 h2 y673 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31008\">(Euro/000)</div><div class=\"t m0 xbd h2 y672 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31009\">- 5%</div><div class=\"t m0 xc1 h2 y673 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31010\">(Euro/000)</div><div class=\"t m0 x3 h2 y674 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31011\"><span id=\"cflshid_31012\">Saldi commerciali</span><span class=\"_ _240\" id=\"cflshid_31013\">\u00a0</span><span id=\"cflshid_31014\">35.876</span><span class=\"_ _12d\" id=\"cflshid_31015\">\u00a0</span><span id=\"cflshid_31016\">(6.404)</span><span class=\"_ _76\" id=\"cflshid_31017\">\u00a0</span><span id=\"cflshid_31018\">29.472</span><span class=\"_ _6c\" id=\"cflshid_31019\">\u00a0</span><span id=\"cflshid_31020\">45,0</span><span class=\"_ _1e8\" id=\"cflshid_31021\">\u00a0</span><span id=\"cflshid_31022\">(45,0)</span></div><div class=\"t m0 x3 h5 y675 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31023\"><span id=\"cflshid_31024\">T<span class=\"_ _2\" id=\"cflshid_31025\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _1e8\" id=\"cflshid_31026\">\u00a0</span><span id=\"cflshid_31027\">35.876</span><span class=\"_ _12d\" id=\"cflshid_31028\">\u00a0</span><span id=\"cflshid_31029\">(6.404)</span><span class=\"_ _66\" id=\"cflshid_31030\">\u00a0</span><span id=\"cflshid_31031\">29.472</span><span class=\"_ _6c\" id=\"cflshid_31032\">\u00a0</span><span id=\"cflshid_31033\">45,0</span><span class=\"_ _1e8\" id=\"cflshid_31034\">\u00a0</span><span id=\"cflshid_31035\">(45,0)</span></div><div class=\"t m0 x3 h11 y676 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31036\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y677 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31037\">altamente probabili</div><div class=\"t m0 x8b h11 y678 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31038\">Nozionale</div><div class=\"t m0 xc2 h11 y443 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31039\">V<span class=\"_ _0\" id=\"cflshid_31040\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 xc2 h11 y679 ff3 fs2 fc0 sc0 ls0 wsd9\" id=\"cflshid_31041\">cambio Euro/Dollaro T<span class=\"_ _2\" id=\"cflshid_31042\"></span>aiwan</div><div class=\"t m0 x2b h2 y67a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31043\">+ 5%</div><div class=\"t m0 x78 h2 y67b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31044\">(Euro/000)</div><div class=\"t m0 xbd h2 y67a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31045\">- 5%</div><div class=\"t m0 xc1 h2 y67b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31046\">(Euro/000)</div><div class=\"t m0 x3 h2 y67c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31047\"><span id=\"cflshid_31048\">V<span class=\"_ _1\" id=\"cflshid_31049\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_31050\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_31051\">\u00a0</span><span id=\"cflshid_31052\">(83.000)</span><span class=\"_ _23c\" id=\"cflshid_31053\">\u00a0</span><span id=\"cflshid_31054\">132</span><span class=\"_ _6f\" id=\"cflshid_31055\">\u00a0</span><span id=\"cflshid_31056\">(132)</span></div><div class=\"t m0 x3 h11 y67d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31057\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y67e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31058\"><span id=\"cflshid_31059\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_31060\">\u00a0</span><span id=\"cflshid_31061\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_31062\">\u00a0</span><span id=\"cflshid_31063\">Netto</span></div><div class=\"t m0 xc0 h11 y67f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31064\">Conto Economico</div><div class=\"t m0 x53 h11 y680 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31065\">cambio Euro/Dirham</div><div class=\"t m0 x1e h1a y681 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31066\">(Dirham/000)</div><div class=\"t m0 x2b h2 y682 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31067\">+ 5%</div><div class=\"t m0 x78 h2 y683 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31068\">(Euro/000)</div><div class=\"t m0 xbd h2 y682 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31069\">- 5%</div><div class=\"t m0 xc1 h2 y683 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31070\">(Euro/000)</div><div class=\"t m0 x3 h2 y684 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31071\"><span id=\"cflshid_31072\">Saldi commerciali</span><span class=\"_ _238\" id=\"cflshid_31073\">\u00a0</span><span id=\"cflshid_31074\">4.190</span><span class=\"_ _12d\" id=\"cflshid_31075\">\u00a0</span><span id=\"cflshid_31076\">(2.609)</span><span class=\"_ _72\" id=\"cflshid_31077\">\u00a0</span><span id=\"cflshid_31078\">1.581</span><span class=\"_ _6c\" id=\"cflshid_31079\">\u00a0</span><span id=\"cflshid_31080\">20,0</span><span class=\"_ _1e8\" id=\"cflshid_31081\">\u00a0</span><span id=\"cflshid_31082\">(20,0)</span></div><div class=\"t m0 x3 h5 y685 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31083\"><span id=\"cflshid_31084\">T<span class=\"_ _2\" id=\"cflshid_31085\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _80\" id=\"cflshid_31086\">\u00a0</span><span id=\"cflshid_31087\">4.190</span><span class=\"_ _12d\" id=\"cflshid_31088\">\u00a0</span><span id=\"cflshid_31089\">(2.609)</span><span class=\"_ _239\" id=\"cflshid_31090\">\u00a0</span><span id=\"cflshid_31091\">1.581</span><span class=\"_ _6c\" id=\"cflshid_31092\">\u00a0</span><span id=\"cflshid_31093\">20,0</span><span class=\"_ _1e8\" id=\"cflshid_31094\">\u00a0</span><span id=\"cflshid_31095\">(20,0)</span></div><div class=\"t m0 x3 h11 y686 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31096\">Esposizione derivante da transazioni future </div><div class=\"t m0 x3 h11 y687 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31097\">altamente probabili</div><div class=\"t m0 x8b h11 y688 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31098\">Nozionale</div><div class=\"t m0 xc2 h11 y43b ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31099\">V<span class=\"_ _0\" id=\"cflshid_31100\"></span>ariazioni Patrimonio Netto </div><div class=\"t m0 x53 h11 y689 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31101\">cambio Euro/Dirham</div><div class=\"t m0 x2b h2 y68a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31102\">+ 5%</div><div class=\"t m0 x78 h2 y68b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31103\">(Euro/000)</div><div class=\"t m0 xbd h2 y68a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31104\">- 5%</div><div class=\"t m0 xc1 h2 y68b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31105\">(Euro/000)</div><div class=\"t m0 x3 h2 y68c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31106\"><span id=\"cflshid_31107\">V<span class=\"_ _1\" id=\"cflshid_31108\"></span>endite a termine (V<span class=\"_ _2\" id=\"cflshid_31109\"></span>alore Nozionale)</span><span class=\"_ _23b\" id=\"cflshid_31110\">\u00a0</span><span id=\"cflshid_31111\">(36.500)</span><span class=\"_ _23c\" id=\"cflshid_31112\">\u00a0</span><span id=\"cflshid_31113\">439</span><span class=\"_ _6f\" id=\"cflshid_31114\">\u00a0</span><span id=\"cflshid_31115\">(439)</span></div><div class=\"t m0 x3 h11 y68d ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31116\">Esposizione relativa a poste patrimoniali</div><div class=\"t m0 x2a h11 y68e ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31117\"><span id=\"cflshid_31118\">Attivo</span><span class=\"_ _1ba\" id=\"cflshid_31119\">\u00a0</span><span id=\"cflshid_31120\">Passivo</span><span class=\"_ _18f\" id=\"cflshid_31121\">\u00a0</span><span id=\"cflshid_31122\">Netto</span></div><div class=\"t m0 xc0 h11 y68f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31123\">Conto Economico</div><div class=\"t m0 xc2 h11 y690 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31124\">cambio Euro/Dinar<span class=\"_ _3\" id=\"cflshid_31125\"></span>o Kuwait</div><div class=\"t m0 x27 h1a y691 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31126\">(Dinar<span class=\"_ _3\" id=\"cflshid_31127\"></span>o Kuwait/000)</div><div class=\"t m0 x2b h2 y692 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31128\">+ 5%</div><div class=\"t m0 x78 h2 y693 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31129\">(Euro/000)</div><div class=\"t m0 xbd h2 y692 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31130\">- 5%</div><div class=\"t m0 xc1 h2 y693 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31131\">(Euro/000)</div><div class=\"t m0 x3 h2 y694 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31132\"><span id=\"cflshid_31133\">Saldi commerciali</span><span class=\"_ _218\" id=\"cflshid_31134\">\u00a0</span><span id=\"cflshid_31135\">-</span><span class=\"_ _f5\" id=\"cflshid_31136\">\u00a0</span><span id=\"cflshid_31137\">(420)</span><span class=\"_ _f5\" id=\"cflshid_31138\">\u00a0</span><span id=\"cflshid_31139\">(420)</span><span class=\"_ _1e8\" id=\"cflshid_31140\">\u00a0</span><span id=\"cflshid_31141\">(64,0)</span><span class=\"_ _6c\" id=\"cflshid_31142\">\u00a0</span><span id=\"cflshid_31143\">64,0</span></div><div class=\"t m0 x3 h5 y695 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31144\"><span id=\"cflshid_31145\">T<span class=\"_ _2\" id=\"cflshid_31146\"></span>otale esposizione lorda poste patrimoniali</span><span class=\"_ _13d\" id=\"cflshid_31147\">\u00a0</span><span id=\"cflshid_31148\">-</span><span class=\"_ _6f\" id=\"cflshid_31149\">\u00a0</span><span id=\"cflshid_31150\">(420)</span><span class=\"_ _f5\" id=\"cflshid_31151\">\u00a0</span><span id=\"cflshid_31152\">(420)</span><span class=\"_ _1e8\" id=\"cflshid_31153\">\u00a0</span><span id=\"cflshid_31154\">(64,0)</span><span class=\"_ _190\" id=\"cflshid_31155\">\u00a0</span><span id=\"cflshid_31156\">64,0</span></div><div class=\"t m0 x3 h6 y6b ff1 fs4 fc0 sc0 ls0 wsc5\" id=\"cflshid_31157\">Le ipotesi relative all'ampiezza delle variazioni dei parametri di mercato utilizzate per la simulazione degli shock </div><div class=\"t m0 x3 h6 y6c ff1 fs4 fc0 sc0 ls0 wsae\" id=\"cflshid_31158\">sono state formulate sulla base di un'analisi dell'evoluzione storica di tali parametri con riferimento ad un orizzonte </div><div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31159\">temporale di 30-60-90 giorni, coerente con la durata prevista delle esposizioni.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24783": {
   "value": "<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_31168\">RISCHIO DI<span class=\"_ _3\" id=\"cflshid_31169\"></span> LIQUIDIT\u00c0</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 wsa8\" id=\"cflshid_31170\"><span id=\"cflshid_31171\">Il Gruppo Brunello Cucinelli gestisce il rischio di liquidit\u00e0 attraverso lo stretto controllo degli elementi componen</span><span class=\"ws0\" id=\"cflshid_31172\">-</span></div>ti il capitale circolante operativo ed in particolare dei crediti verso clienti e dei debiti verso fornitori.<div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 wsb6\" id=\"cflshid_31174\">Il Gruppo \u00e8 impegnato nell\u2019ottenere una buona generazione di cassa per poi sfruttarla nelle uscite necessarie ai </div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws9a\" id=\"cflshid_31175\">pagamenti ai fornitori senza quindi compromettere l\u2019equilibrio a breve della tesoreria ed evitare criticit\u00e0 e tensioni </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31176\">nella liquidit\u00e0 corrente.</div><div class=\"t m0 x3 h7 y74 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31177\">Di <span class=\"_ _0\" id=\"cflshid_31178\"></span>seguito, <span class=\"_ _0\" id=\"cflshid_31179\"></span>viene <span class=\"_ _3\" id=\"cflshid_31180\"></span>fornita <span class=\"_ _0\" id=\"cflshid_31181\"></span>la <span class=\"_ _3\" id=\"cflshid_31182\"></span>stratificazione <span class=\"_ _0\" id=\"cflshid_31183\"></span>delle <span class=\"_ _0\" id=\"cflshid_31184\"></span>Passivit\u00e0 in <span class=\"_ _2\" id=\"cflshid_31185\"></span>essere <span class=\"_ _3\" id=\"cflshid_31186\"></span>con <span class=\"_ _0\" id=\"cflshid_31187\"></span>riferimento <span class=\"_ _3\" id=\"cflshid_31188\"></span>agli <span class=\"_ _0\" id=\"cflshid_31189\"></span>esercizi <span class=\"_ _0\" id=\"cflshid_31190\"></span>2023 e <span class=\"_ _2\" id=\"cflshid_31191\"></span>2022, <span class=\"_ _3\" id=\"cflshid_31192\"></span>riferite </div><div class=\"t m0 x3 h7 y51 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31193\">a strumenti finanziari, per durata residua:</div><div class=\"t m0 x1e h11 y696 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31194\">Situazione al 31 dicembre 2023</div><div class=\"t m0 x5e h11 y697 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31195\">Debiti Finanziari</div><div class=\"t m0 xc6 h11 y698 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31196\">Debiti Commerciali</div><div class=\"t m0 x56 h14 y699 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31197\">(Eur<span class=\"_ _3\" id=\"cflshid_31198\"></span>o/000)</div><div class=\"t m0 x8d h11 y698 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31199\">Strumenti derivati</div><div class=\"t m0 x64 h14 y699 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31200\">(Eur<span class=\"_ _3\" id=\"cflshid_31201\"></span>o/000)</div><div class=\"t m0 xa0 h11 y698 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31202\">TOT<span class=\"_ _0\" id=\"cflshid_31203\"></span>ALE</div><div class=\"t m0 xa1 h14 y699 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31204\">(Eur<span class=\"_ _3\" id=\"cflshid_31205\"></span>o/000)</div><div class=\"t m0 x5e h11 y698 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31206\">Capitale </div><div class=\"t m0 xc7 h14 y699 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31207\">(Eur<span class=\"_ _3\" id=\"cflshid_31208\"></span>o/000)</div><div class=\"t m0 x94 h11 y698 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31209\">Interessi </div><div class=\"t m0 xa6 h14 y699 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31210\">(Eur<span class=\"_ _3\" id=\"cflshid_31211\"></span>o/000)</div><div class=\"t m0 x43 h11 y69a ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31212\"><span id=\"cflshid_31213\">a</span><span class=\"_ _16b\" id=\"cflshid_31214\">\u00a0</span><span id=\"cflshid_31215\">b</span><span class=\"_ _111\" id=\"cflshid_31216\">\u00a0</span><span id=\"cflshid_31217\">c</span><span class=\"_ _245\" id=\"cflshid_31218\">\u00a0</span><span id=\"cflshid_31219\">d</span><span class=\"_ _13c\" id=\"cflshid_31220\">\u00a0</span><span id=\"cflshid_31221\">e = a+b+c+d</span></div><div class=\"t m0 x3 h2 y69b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31222\">Scadenza: </div><div class=\"t m0 x3 h2 y69c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31223\"><span id=\"cflshid_31224\">Entro i 12 mesi</span><span class=\"_ _132\" id=\"cflshid_31225\">\u00a0</span><span id=\"cflshid_31226\">24.239</span><span class=\"_ _13f\" id=\"cflshid_31227\">\u00a0</span><span id=\"cflshid_31228\">1.019</span><span class=\"_ _f8\" id=\"cflshid_31229\">\u00a0</span><span id=\"cflshid_31230\">166.244</span><span class=\"_ _144\" id=\"cflshid_31231\">\u00a0</span><span id=\"cflshid_31232\">(783)</span><span class=\"_ _13b\" id=\"cflshid_31233\">\u00a0</span><span id=\"cflshid_31234\">190.719</span></div><div class=\"t m0 x3 h2 y69d ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31235\"><span id=\"cflshid_31236\">T<span class=\"_ _3\" id=\"cflshid_31237\"></span>ra 1 e 2 anni</span><span class=\"_ _1f\" id=\"cflshid_31238\">\u00a0</span><span id=\"cflshid_31239\">15.329</span><span class=\"_ _148\" id=\"cflshid_31240\">\u00a0</span><span id=\"cflshid_31241\">312</span><span class=\"_ _111\" id=\"cflshid_31242\">\u00a0</span><span id=\"cflshid_31243\">-</span><span class=\"_ _144\" id=\"cflshid_31244\">\u00a0</span><span id=\"cflshid_31245\">(195)</span><span class=\"_ _13e\" id=\"cflshid_31246\">\u00a0</span><span id=\"cflshid_31247\">15.446</span></div><div class=\"t m0 x3 h2 y69e ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31248\"><span id=\"cflshid_31249\">T<span class=\"_ _3\" id=\"cflshid_31250\"></span>ra 2 e 3 anni</span><span class=\"_ _1a2\" id=\"cflshid_31251\">\u00a0</span><span id=\"cflshid_31252\">6.851</span><span class=\"_ _1d\" id=\"cflshid_31253\">\u00a0</span><span id=\"cflshid_31254\">82</span><span class=\"_ _111\" id=\"cflshid_31255\">\u00a0</span><span id=\"cflshid_31256\">-</span><span class=\"_ _cd\" id=\"cflshid_31257\">\u00a0</span><span id=\"cflshid_31258\">(54)</span><span class=\"_ _13f\" id=\"cflshid_31259\">\u00a0</span><span id=\"cflshid_31260\">6.879</span></div><div class=\"t m0 x3 h2 y69f ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31261\"><span id=\"cflshid_31262\">T<span class=\"_ _3\" id=\"cflshid_31263\"></span>ra 3 e 5 anni</span><span class=\"_ _21e\" id=\"cflshid_31264\">\u00a0</span><span id=\"cflshid_31265\">-</span><span class=\"_ _111\" id=\"cflshid_31266\">\u00a0</span><span id=\"cflshid_31267\">-</span><span class=\"_ _111\" id=\"cflshid_31268\">\u00a0</span><span id=\"cflshid_31269\">-</span><span class=\"_ _111\" id=\"cflshid_31270\">\u00a0</span><span id=\"cflshid_31271\">-</span><span class=\"_ _1a4\" id=\"cflshid_31272\">\u00a0</span><span id=\"cflshid_31273\">-</span></div><div class=\"t m0 x3 h2 y6a0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31274\"><span id=\"cflshid_31275\">T<span class=\"_ _3\" id=\"cflshid_31276\"></span>ra 5 e 7 anni</span><span class=\"_ _21e\" id=\"cflshid_31277\">\u00a0</span><span id=\"cflshid_31278\">-</span><span class=\"_ _111\" id=\"cflshid_31279\">\u00a0</span><span id=\"cflshid_31280\">-</span><span class=\"_ _111\" id=\"cflshid_31281\">\u00a0</span><span id=\"cflshid_31282\">-</span><span class=\"_ _111\" id=\"cflshid_31283\">\u00a0</span><span id=\"cflshid_31284\">-</span><span class=\"_ _1a4\" id=\"cflshid_31285\">\u00a0</span><span id=\"cflshid_31286\">-</span></div><div class=\"t m0 x3 h2 y6a1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31287\"><span id=\"cflshid_31288\">Oltre 7 anni</span><span class=\"_ _19e\" id=\"cflshid_31289\">\u00a0</span><span id=\"cflshid_31290\">-</span><span class=\"_ _1a4\" id=\"cflshid_31291\">\u00a0</span><span id=\"cflshid_31292\">-</span><span class=\"_ _111\" id=\"cflshid_31293\">\u00a0</span><span id=\"cflshid_31294\">-</span><span class=\"_ _111\" id=\"cflshid_31295\">\u00a0</span><span id=\"cflshid_31296\">-</span><span class=\"_ _1a4\" id=\"cflshid_31297\">\u00a0</span><span id=\"cflshid_31298\">-</span></div><div class=\"t m0 x3 h5 y6a2 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31299\"><span id=\"cflshid_31300\">TOT<span class=\"_ _2\" id=\"cflshid_31301\"></span>ALE</span><span class=\"_ _1b3\" id=\"cflshid_31302\">\u00a0</span><span id=\"cflshid_31303\">46.419</span><span class=\"_ _13f\" id=\"cflshid_31304\">\u00a0</span><span id=\"cflshid_31305\">1.413</span><span class=\"_ _13b\" id=\"cflshid_31306\">\u00a0</span><span id=\"cflshid_31307\">166.244</span><span class=\"_ _142\" id=\"cflshid_31308\">\u00a0</span><span id=\"cflshid_31309\">(1.032)</span><span class=\"_ _13b\" id=\"cflshid_31310\">\u00a0</span><span id=\"cflshid_31311\">213.044</span></div><div class=\"t m0 x1e h11 y6a3 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31312\">Situazione al 31 dicembre 2022</div><div class=\"t m0 x5e h11 y6a4 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31313\">Debiti Finanziari</div><div class=\"t m0 xc6 h11 y6a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31314\">Debiti Commerciali</div><div class=\"t m0 x56 h14 y6a6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31315\">(Eur<span class=\"_ _3\" id=\"cflshid_31316\"></span>o/000)</div><div class=\"t m0 x8d h11 y6a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31317\">Strumenti derivati</div><div class=\"t m0 x64 h14 y6a6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31318\">(Eur<span class=\"_ _3\" id=\"cflshid_31319\"></span>o/000)</div><div class=\"t m0 xa0 h11 y6a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31320\">TOT<span class=\"_ _0\" id=\"cflshid_31321\"></span>ALE</div><div class=\"t m0 xa1 h14 y6a6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31322\">(Eur<span class=\"_ _3\" id=\"cflshid_31323\"></span>o/000)</div><div class=\"t m0 x5e h11 y6a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31324\">Capitale </div><div class=\"t m0 xc7 h14 y6a6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31325\">(Eur<span class=\"_ _3\" id=\"cflshid_31326\"></span>o/000)</div><div class=\"t m0 x94 h11 y6a5 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31327\">Interessi </div><div class=\"t m0 xa6 h14 y6a6 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31328\">(Eur<span class=\"_ _3\" id=\"cflshid_31329\"></span>o/000)</div><div class=\"t m0 x43 h11 y6a7 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31330\"><span id=\"cflshid_31331\">a</span><span class=\"_ _245\" id=\"cflshid_31332\">\u00a0</span><span id=\"cflshid_31333\">b</span><span class=\"_ _111\" id=\"cflshid_31334\">\u00a0</span><span id=\"cflshid_31335\">c</span><span class=\"_ _16b\" id=\"cflshid_31336\">\u00a0</span><span id=\"cflshid_31337\">d</span><span class=\"_ _13c\" id=\"cflshid_31338\">\u00a0</span><span id=\"cflshid_31339\">e = a+b+c+d</span></div><div class=\"t m0 x3 h2 y6a8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31340\">Scadenza: </div><div class=\"t m0 x3 h2 y6a9 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31341\"><span id=\"cflshid_31342\">Entro i 12 mesi</span><span class=\"_ _132\" id=\"cflshid_31343\">\u00a0</span><span id=\"cflshid_31344\">31.134</span><span class=\"_ _13f\" id=\"cflshid_31345\">\u00a0</span><span id=\"cflshid_31346\">1.796</span><span class=\"_ _f8\" id=\"cflshid_31347\">\u00a0</span><span id=\"cflshid_31348\">137.040</span><span class=\"_ _142\" id=\"cflshid_31349\">\u00a0</span><span id=\"cflshid_31350\">(1.282)</span><span class=\"_ _13b\" id=\"cflshid_31351\">\u00a0</span><span id=\"cflshid_31352\">168.688</span></div><div class=\"t m0 x3 h2 y6aa ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31353\"><span id=\"cflshid_31354\">T<span class=\"_ _3\" id=\"cflshid_31355\"></span>ra 1 e 2 anni</span><span class=\"_ _1f\" id=\"cflshid_31356\">\u00a0</span><span id=\"cflshid_31357\">24.240</span><span class=\"_ _13f\" id=\"cflshid_31358\">\u00a0</span><span id=\"cflshid_31359\">1.043</span><span class=\"_ _111\" id=\"cflshid_31360\">\u00a0</span><span id=\"cflshid_31361\">-</span><span class=\"_ _144\" id=\"cflshid_31362\">\u00a0</span><span id=\"cflshid_31363\">(790)</span><span class=\"_ _13e\" id=\"cflshid_31364\">\u00a0</span><span id=\"cflshid_31365\">24.493</span></div><div class=\"t m0 x3 h2 y6ab ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31366\"><span id=\"cflshid_31367\">T<span class=\"_ _3\" id=\"cflshid_31368\"></span>ra 2 e 3 anni</span><span class=\"_ _1f\" id=\"cflshid_31369\">\u00a0</span><span id=\"cflshid_31370\">15.326</span><span class=\"_ _148\" id=\"cflshid_31371\">\u00a0</span><span id=\"cflshid_31372\">390</span><span class=\"_ _111\" id=\"cflshid_31373\">\u00a0</span><span id=\"cflshid_31374\">-</span><span class=\"_ _144\" id=\"cflshid_31375\">\u00a0</span><span id=\"cflshid_31376\">(275)</span><span class=\"_ _13e\" id=\"cflshid_31377\">\u00a0</span><span id=\"cflshid_31378\">15.441</span></div><div class=\"t m0 x3 h2 y6ac ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31379\"><span id=\"cflshid_31380\">T<span class=\"_ _3\" id=\"cflshid_31381\"></span>ra 3 e 5 anni</span><span class=\"_ _1a2\" id=\"cflshid_31382\">\u00a0</span><span id=\"cflshid_31383\">6.850</span><span class=\"_ _148\" id=\"cflshid_31384\">\u00a0</span><span id=\"cflshid_31385\">109</span><span class=\"_ _111\" id=\"cflshid_31386\">\u00a0</span><span id=\"cflshid_31387\">-</span><span class=\"_ _cd\" id=\"cflshid_31388\">\u00a0</span><span id=\"cflshid_31389\">(81)</span><span class=\"_ _13f\" id=\"cflshid_31390\">\u00a0</span><span id=\"cflshid_31391\">6.878</span></div><div class=\"t m0 x3 h2 y6ad ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31392\"><span id=\"cflshid_31393\">T<span class=\"_ _3\" id=\"cflshid_31394\"></span>ra 5 e 7 anni</span><span class=\"_ _21e\" id=\"cflshid_31395\">\u00a0</span><span id=\"cflshid_31396\">-</span><span class=\"_ _111\" id=\"cflshid_31397\">\u00a0</span><span id=\"cflshid_31398\">-</span><span class=\"_ _111\" id=\"cflshid_31399\">\u00a0</span><span id=\"cflshid_31400\">-</span><span class=\"_ _111\" id=\"cflshid_31401\">\u00a0</span><span id=\"cflshid_31402\">-</span><span class=\"_ _1a4\" id=\"cflshid_31403\">\u00a0</span><span id=\"cflshid_31404\">-</span></div><div class=\"t m0 x3 h2 y6ae ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31405\"><span id=\"cflshid_31406\">Oltre 7 anni</span><span class=\"_ _19e\" id=\"cflshid_31407\">\u00a0</span><span id=\"cflshid_31408\">-</span><span class=\"_ _1a4\" id=\"cflshid_31409\">\u00a0</span><span id=\"cflshid_31410\">-</span><span class=\"_ _111\" id=\"cflshid_31411\">\u00a0</span><span id=\"cflshid_31412\">-</span><span class=\"_ _111\" id=\"cflshid_31413\">\u00a0</span><span id=\"cflshid_31414\">-</span><span class=\"_ _1a4\" id=\"cflshid_31415\">\u00a0</span><span id=\"cflshid_31416\">-</span></div><div class=\"t m0 x3 h5 y6af ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31417\"><span id=\"cflshid_31418\">TOT<span class=\"_ _2\" id=\"cflshid_31419\"></span>ALE</span><span class=\"_ _1b3\" id=\"cflshid_31420\">\u00a0</span><span id=\"cflshid_31421\">77.550</span><span class=\"_ _13f\" id=\"cflshid_31422\">\u00a0</span><span id=\"cflshid_31423\">3.338</span><span class=\"_ _13b\" id=\"cflshid_31424\">\u00a0</span><span id=\"cflshid_31425\">137.040</span><span class=\"_ _142\" id=\"cflshid_31426\">\u00a0</span><span id=\"cflshid_31427\">(2.428)</span><span class=\"_ _13b\" id=\"cflshid_31428\">\u00a0</span><span id=\"cflshid_31429\">215.500</span></div><div class=\"t m0 x3 h7 y6e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31430\">La stima <span class=\"_ _0\" id=\"cflshid_31431\"></span>degli oneri futuri <span class=\"_ _3\" id=\"cflshid_31432\"></span>attesi impliciti <span class=\"_ _0\" id=\"cflshid_31433\"></span>nei finanziamenti e <span class=\"_ _0\" id=\"cflshid_31434\"></span>dei differenziali futuri <span class=\"_ _3\" id=\"cflshid_31435\"></span>attesi impliciti <span class=\"_ _0\" id=\"cflshid_31436\"></span>negli strumenti </div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws4e\" id=\"cflshid_31437\">derivati \u00e8 stata determinata sulla base della struttura a termine dei tassi di interesse in essere alle date di riferimento </div><div class=\"t m0 x3 h6 y79 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31438\">(31 dicembre 2023 e 31 dicembre 2022).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24784": {
   "value": "<div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_31447\">RISCHIO DI<span class=\"_ _3\" id=\"cflshid_31448\"></span> CREDITO</div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws8d\" id=\"cflshid_31449\">Il rischio di credito rappresenta l\u2019esposizione del Gruppo a potenziali perdite derivanti dal mancato adempimento </div><div class=\"t m0 x3 h6 y72 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31450\">delle obbligazioni assunte dalle controparti.</div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws50\" id=\"cflshid_31451\"><span id=\"cflshid_31452\">L<span class=\"_ _2\" id=\"cflshid_31453\"></span>\u2019esposizione al rischio di credito commerciale del Gruppo Brunello Cucinelli \u00e8 riferibile alle sole vendite desti</span><span class=\"ws0\" id=\"cflshid_31454\">-</span></div><div class=\"t m0 x3 h7 y4e ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31455\">nate al <span class=\"_ _0\" id=\"cflshid_31456\"></span>canale wholesale, <span class=\"_ _3\" id=\"cflshid_31457\"></span>che rappresenta <span class=\"_ _0\" id=\"cflshid_31458\"></span>circa il <span class=\"_ _3\" id=\"cflshid_31459\"></span>34,5% dei <span class=\"_ _0\" id=\"cflshid_31460\"></span>ricavi al <span class=\"_ _3\" id=\"cflshid_31461\"></span>31 dicembre <span class=\"_ _0\" id=\"cflshid_31462\"></span>2023: il rimanente <span class=\"_ _0\" id=\"cflshid_31463\"></span>giro d\u2019affari <span class=\"_ _3\" id=\"cflshid_31464\"></span>\u00e8 </div><div class=\"t m0 x3 h6 y4f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31465\">riferibile alle vendite del canale retail con pagamento in contanti o mediante carte di credito o di debito.</div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws8a\" id=\"cflshid_31466\"><span id=\"cflshid_31467\">Il Gruppo Brunello Cucinelli generalmente privilegia rapporti commerciali con clienti con i quali intrattiene re</span><span class=\"ws0\" id=\"cflshid_31468\">-</span></div><div class=\"t m0 x3 h6 y51 ff1 fs4 fc0 sc0 ls0 ws94\" id=\"cflshid_31469\">lazioni consolidate nel tempo. \u00c8 politica del Gruppo sottoporre i clienti che richiedono condizioni di pagamento </div><div class=\"t m0 x3 h7 y52 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31470\">dilazionate <span class=\"_ _c\" id=\"cflshid_31471\"></span>a <span class=\"_ _d\" id=\"cflshid_31472\"></span>procedure <span class=\"_ _d\" id=\"cflshid_31473\"></span>di <span class=\"_ _d\" id=\"cflshid_31474\"></span>verifica <span class=\"_ _d\" id=\"cflshid_31475\"></span>sulla <span class=\"_ _c\" id=\"cflshid_31476\"></span>relativa <span class=\"_ _d\" id=\"cflshid_31477\"></span>classe <span class=\"_ _d\" id=\"cflshid_31478\"></span>di <span class=\"_ _d\" id=\"cflshid_31479\"></span>credito, <span class=\"_ _d\" id=\"cflshid_31480\"></span>sia <span class=\"_ _d\" id=\"cflshid_31481\"></span>con <span class=\"_ _c\" id=\"cflshid_31482\"></span>riferimento <span class=\"_ _d\" id=\"cflshid_31483\"></span>ad <span class=\"_ _d\" id=\"cflshid_31484\"></span>informazioni <span class=\"_ _d\" id=\"cflshid_31485\"></span>ottenibili </div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws41\" id=\"cflshid_31486\"><span id=\"cflshid_31487\">da agenzie specializzate, sia dall\u2019osservazione e analisi dei dati sull\u2019andamento dei clienti di non nuova acquisi</span><span class=\"ws0\" id=\"cflshid_31488\">-</span></div><div class=\"t m0 x3 h6 y54 ff1 fs4 fc0 sc0 ls0 ws9e\" id=\"cflshid_31489\">zione. Inoltre, il saldo dei crediti viene costantemente monitorato nel corso dell\u2019esercizio in modo da assicurare </div><div class=\"t m0 x3 h6 y55 ff1 fs4 fc0 sc0 ls0 ws50\" id=\"cflshid_31490\">tempestivit\u00e0 di intervento e da ridurre il rischio di perdite. <span class=\"_ _0\" id=\"cflshid_31491\"></span>A<span class=\"_ _0\" id=\"cflshid_31492\"></span> conferma di tale politica si veda la movimentazione </div><div class=\"t m0 x3 h6 y56 ff1 fs4 fc0 sc0 ls0 wsee\" id=\"cflshid_31493\">del fondo svalutazione crediti per gli esercizi chiusi al 31 dicembre 2023 e al 31 dicembre 2022 alla nota 8 del </div><div class=\"t m0 x3 h6 y57 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31494\">presente Bilancio consolidato. </div><div class=\"t m0 x3 h6 y58 ff1 fs4 fc0 sc0 ls0 wsda\" id=\"cflshid_31495\">In particolare, si evidenziano le percentuali di incidenza della sommatoria degli utilizzi del fondo svalutazione </div><div class=\"t m0 x3 h6 y59 ff1 fs4 fc0 sc0 ls0 ws98\" id=\"cflshid_31496\">crediti e delle perdite su crediti rispetto ai Ricavi (0,06% nel 2023 e 0,09% nel 2022) a sostegno della valutazione </div><div class=\"t m0 x3 h7 y5a ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31497\">di una \u201cattenta\u201d e \u201csana\u201d attivit\u00e0 di credit-management.</div><div class=\"t m0 x3 h6 y5b ff1 fs4 fc0 sc0 ls0 ws51\" id=\"cflshid_31498\"><span id=\"cflshid_31499\">I crediti commerciali sono rilevati in bilancio al netto della svalutazione stimata sulla base del rischio di inadem</span><span class=\"ws0\" id=\"cflshid_31500\">-</span></div><div class=\"t m0 x3 h6 y5c ff1 fs4 fc0 sc0 ls0 ws78\" id=\"cflshid_31501\"><span id=\"cflshid_31502\">pienza della controparte, determinata considerando le informazioni disponibili sulla solvibilit\u00e0 del cliente e con</span><span class=\"ws0\" id=\"cflshid_31503\">-</span></div>siderando i dati storici<div class=\"t m0 x3 h6 y5f ff1 fs4 fc0 sc0 ls0 wsba\" id=\"cflshid_31505\">Si riportano di seguito le tabelle relative all\u2019ageing dei Crediti commerciali scaduti con riferimento agli esercizi </div><div class=\"t m0 x3 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31506\">2023 e 2022:</div><div class=\"t m0 x3 h11 y6b0 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31507\">Scaduti da:</div><div class=\"t m0 xc8 h11 y6b1 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31508\">Situazione al 31 dicembre</div><div class=\"t m0 x2c h11 y6b0 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31509\"><span id=\"cflshid_31510\">2023</span><span class=\"_ _1f2\" id=\"cflshid_31511\">\u00a0</span><span id=\"cflshid_31512\">2022</span></div><div class=\"t m0 x3 h2 y6b2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31513\"><span id=\"cflshid_31514\">0-90 giorni</span><span class=\"_ _246\" id=\"cflshid_31515\">\u00a0</span><span id=\"cflshid_31516\">7.284</span><span class=\"_ _c9\" id=\"cflshid_31517\">\u00a0</span><span id=\"cflshid_31518\">5.639</span></div><div class=\"t m0 x3 h2 y6b3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31519\"><span id=\"cflshid_31520\">91-180 giorni</span><span class=\"_ _cc\" id=\"cflshid_31521\">\u00a0</span><span id=\"cflshid_31522\">3.199</span><span class=\"_ _c9\" id=\"cflshid_31523\">\u00a0</span><span id=\"cflshid_31524\">2.577</span></div><div class=\"t m0 x3 h2 y6b4 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31525\"><span id=\"cflshid_31526\">oltre 180 giorni</span><span class=\"_ _cc\" id=\"cflshid_31527\">\u00a0</span><span id=\"cflshid_31528\">786</span><span class=\"_ _c9\" id=\"cflshid_31529\">\u00a0</span><span id=\"cflshid_31530\">2.096</span></div><div class=\"t m0 x3 h5 y6b5 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31531\"><span id=\"cflshid_31532\">TOT<span class=\"_ _2\" id=\"cflshid_31533\"></span>ALE</span><span class=\"_ _247\" id=\"cflshid_31534\">\u00a0</span><span id=\"cflshid_31535\">1<span class=\"_ _0\" id=\"cflshid_31536\"></span>1.269</span><span class=\"_ _c7\" id=\"cflshid_31537\">\u00a0</span><span id=\"cflshid_31538\">10.312</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24785": {
   "value": "<div class=\"t m0 x3 h6 y6d ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_31541\">RAPPOR<span class=\"_ _0\" id=\"cflshid_31542\"></span>TI CON<span class=\"_ _0\" id=\"cflshid_31543\"></span> P<span class=\"_ _0\" id=\"cflshid_31544\"></span>AR<span class=\"_ _0\" id=\"cflshid_31545\"></span>TI CORRELA<span class=\"_ _fb\" id=\"cflshid_31546\"></span>TE</div><div class=\"t m0 x3 h6 y6f ff1 fs4 fc0 sc0 ls0 ws99\" id=\"cflshid_31547\">Nei prospetti seguenti si riporta il dettaglio dei rapporti economici e patrimoniali con le parti correlate. Le societ\u00e0 </div><div class=\"t m0 x3 h7 y79 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31548\">indicate sono state identificate quali parti correlate perch\u00e9 collegate direttamente o indirettamente agli azionisti <span class=\"_ _3\" id=\"cflshid_31549\"></span>di </div><div class=\"t m0 x3 h6 y111 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31550\">riferimento del Gruppo Brunello Cucinelli. </div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 ws66\" id=\"cflshid_31559\">Ai sensi della Delibera Consob n.17221 del 12 marzo 2010 si d\u00e0 atto che nel corso del 2023 il Gruppo non ha </div><div class=\"t m0 x3 h7 y70 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31560\"><span id=\"cflshid_31561\">concluso <span class=\"_ _d\" id=\"cflshid_31562\"></span>con </span><span class=\"_ _4\" id=\"cflshid_31563\">\u00a0</span><span id=\"cflshid_31564\">parti <span class=\"_ _d\" id=\"cflshid_31565\"></span>correlate <span class=\"_ _4\" id=\"cflshid_31566\"></span>operazioni <span class=\"_ _d\" id=\"cflshid_31567\"></span>di <span class=\"_ _d\" id=\"cflshid_31568\"></span>maggiore </span><span class=\"_ _4\" id=\"cflshid_31569\">\u00a0</span><span id=\"cflshid_31570\">rilevanza <span class=\"_ _d\" id=\"cflshid_31571\"></span>o <span class=\"_ _4\" id=\"cflshid_31572\"></span>che <span class=\"_ _d\" id=\"cflshid_31573\"></span>abbiano <span class=\"_ _d\" id=\"cflshid_31574\"></span>influito </span><span class=\"_ _4\" id=\"cflshid_31575\">\u00a0</span><span id=\"cflshid_31576\">in <span class=\"_ _d\" id=\"cflshid_31577\"></span>maniera <span class=\"_ _4\" id=\"cflshid_31578\"></span>rilevante <span class=\"_ _d\" id=\"cflshid_31579\"></span>sulla </span></div><div class=\"t m0 x3 h6 y71 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31580\">situazione patrimoniale o sul risultato dell\u2019esercizio del Gruppo.</div><div class=\"t m0 x3 h6 y4d ff1 fs4 fc0 sc0 ls0 wsee\" id=\"cflshid_31581\">T<span class=\"_ _0\" id=\"cflshid_31582\"></span>utte le operazioni - riconducibili alla normale attivit\u00e0 delle societ\u00e0 del Gruppo Brunello Cucinelli \u2013 sono state </div><div class=\"t m0 x3 h6 y73 ff1 fs4 fc0 sc0 ls0 ws6e\" id=\"cflshid_31583\"><span id=\"cflshid_31584\">poste in essere nell\u2019interesse esclusivo del Gruppo, applicando condizioni contrattuali coerenti con quelle teorica</span><span class=\"ws0\" id=\"cflshid_31585\">-</span></div><div class=\"t m0 x3 h6 y4e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31586\">mente ottenibili in una negoziazione con soggetti terzi.</div><div class=\"t m0 x3 h6 y50 ff1 fs4 fc0 sc0 ls0 wsc1\" id=\"cflshid_31587\">Il dettaglio dei rapporti patrimoniali ed economici del Gruppo Brunello Cucinelli con parti correlate al 31 dicembre </div><div class=\"t m0 x3 h6 y74 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31588\">2023 \u00e8 di seguito riportato:</div><div class=\"t m0 x3 h14 y6b6 fff fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31589\">(In migliaia <span class=\"_ _3\" id=\"cflshid_31590\"></span>di Eur<span class=\"_ _3\" id=\"cflshid_31591\"></span>o)</div><div class=\"t m0 xc9 h11 y164 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31592\"><span id=\"cflshid_31593\">Ricavi</span><span class=\"_ _165\" id=\"cflshid_31594\">\u00a0</span><span class=\"ws0\" id=\"cflshid_31595\">Costi per </span></div><div class=\"t m0 x6e h11 y6b7 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_31596\">materie prime </div><div class=\"t m0 xca h11 y6b8 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_31597\">e materiali di </div><div class=\"t m0 xcb h11 y6b9 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31598\">consumo</div><div class=\"t m0 xcc h11 y164 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_31599\">Costi per </div><div class=\"t m0 x41 h11 y6b7 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31600\">servizi</div><div class=\"t m0 xcd h11 y164 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_31601\">Costi del </div><div class=\"t m0 x6c h11 y6b7 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31602\">personale</div><div class=\"t m0 x23 h11 y164 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_31603\">Altri ricavi </div><div class=\"t m0 xb9 h11 y6b7 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31604\">operativi</div><div class=\"t m0 xb4 h11 y164 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31605\">Proventi </div><div class=\"t m0 xa8 h11 y6b7 ffe fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31606\">finanziari</div><div class=\"t m0 x77 h11 y164 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31607\">Immobili </div><div class=\"t m0 x8c h11 y6b7 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_31608\">impianti e </div><div class=\"t m0 xce h11 y6b8 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31609\">macchinari</div><div class=\"t m0 x8d h11 y164 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_31610\"><span id=\"cflshid_31611\">Altre atti</span><span class=\"ls0\" id=\"cflshid_31612\">-</span></div><div class=\"t m0 xa2 h11 y6b7 ffe fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31613\"><span id=\"cflshid_31614\">vit\u00e0 finan</span><span class=\"ff3 ls0 ws0\" id=\"cflshid_31615\">-</span></div><div class=\"t m0 x8d h11 y6b8 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_31616\">ziarie non </div><div class=\"t m0 x52 h11 y6b9 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31617\">correnti</div><div class=\"t m0 x44 h11 y164 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31618\">Crediti </div><div class=\"t m0 x3d h11 y6b7 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31619\"><span id=\"cflshid_31620\">commer<span class=\"_ _3\" id=\"cflshid_31621\"></span></span><span class=\"ls0 ws0\" id=\"cflshid_31622\">-</span></div><div class=\"t m0 x2b h11 y6b8 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31623\">ciali</div><div class=\"t m0 xcf h11 y164 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31624\">Debiti </div><div class=\"t m0 x4 h11 y6b7 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31625\"><span id=\"cflshid_31626\">commer<span class=\"_ _3\" id=\"cflshid_31627\"></span></span><span class=\"ls0 ws0\" id=\"cflshid_31628\">-</span></div><div class=\"t m0 xd0 h11 y6b8 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31629\">ciali</div><div class=\"t m0 xac h11 y164 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31630\">Altre </div><div class=\"t m0 xbc h11 y6b7 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31631\">passivit\u00e0 </div><div class=\"t m0 xb6 h11 y6b8 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_31632\">correnti</div><div class=\"t m0 x3 h2 y6ba ff1 fs1 fc0 sc0 lsd ws0\" id=\"cflshid_31633\"><span id=\"cflshid_31634\">MO.AR.R. S.n.c.</span><span class=\"_ _56\" id=\"cflshid_31635\">\u00a0</span><span class=\"ls0\" id=\"cflshid_31636\"><span id=\"cflshid_31637\">4</span><span class=\"_ _13c\" id=\"cflshid_31638\">\u00a0</span></span><span class=\"ws7b\" id=\"cflshid_31639\"><span id=\"cflshid_31640\">29</span><span class=\"_ _a2\" id=\"cflshid_31641\">\u00a0</span><span id=\"cflshid_31642\">127</span><span class=\"_ _14b\" id=\"cflshid_31643\">\u00a0</span></span><span class=\"ls0\" id=\"cflshid_31644\"><span id=\"cflshid_31645\">-</span><span class=\"_ _9c\" id=\"cflshid_31646\">\u00a0</span><span id=\"cflshid_31647\">-</span><span class=\"_ _13c\" id=\"cflshid_31648\">\u00a0</span><span id=\"cflshid_31649\">-</span><span class=\"_ _f2\" id=\"cflshid_31650\">\u00a0</span></span><span class=\"ws7b\" id=\"cflshid_31651\"><span id=\"cflshid_31652\">7.872</span><span class=\"_ _13c\" id=\"cflshid_31653\">\u00a0</span></span><span class=\"ls0\" id=\"cflshid_31654\"><span id=\"cflshid_31655\">-</span><span class=\"_ _9c\" id=\"cflshid_31656\">\u00a0</span><span id=\"cflshid_31657\">-</span><span class=\"_ _a2\" id=\"cflshid_31658\">\u00a0</span></span><span class=\"ws7b\" id=\"cflshid_31659\"><span id=\"cflshid_31660\">306</span><span class=\"_ _a0\" id=\"cflshid_31661\">\u00a0</span></span><span class=\"ls0\" id=\"cflshid_31662\">-</span></div><div class=\"t m0 x3 h2 y6bb ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31663\">Cariaggi </div><div class=\"t m0 x3 h10 y6bc ff6 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31664\">Lanificio S.p.A.</div><div class=\"t m0 xd1 h2 y6bd ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31665\"><span id=\"cflshid_31666\">121</span><span class=\"_ _43\" id=\"cflshid_31667\">\u00a0</span><span id=\"cflshid_31668\">14.706</span><span class=\"_ _bd\" id=\"cflshid_31669\">\u00a0</span><span id=\"cflshid_31670\">54</span><span class=\"_ _14b\" id=\"cflshid_31671\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_31672\"><span id=\"cflshid_31673\">-</span><span class=\"_ _5f\" id=\"cflshid_31674\">\u00a0</span></span><span id=\"cflshid_31675\">67</span><span class=\"_ _a6\" id=\"cflshid_31676\">\u00a0</span><span id=\"cflshid_31677\">2.179</span><span class=\"_ _13c\" id=\"cflshid_31678\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_31679\"><span id=\"cflshid_31680\">-</span><span class=\"_ _129\" id=\"cflshid_31681\">\u00a0</span></span><span id=\"cflshid_31682\">13.958</span><span class=\"_ _8d\" id=\"cflshid_31683\">\u00a0</span><span id=\"cflshid_31684\">143</span><span class=\"_ _c5\" id=\"cflshid_31685\">\u00a0</span><span id=\"cflshid_31686\">5.115</span><span class=\"_ _7c\" id=\"cflshid_31687\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_31688\">-</span></div><div class=\"t m0 x3 h2 y6be ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31689\">AS.VI.P<span class=\"_ _1\" id=\"cflshid_31690\"></span>.I.M.<span class=\"_ _a\" id=\"cflshid_31691\"></span></div><div class=\"t m0 x3 h2 y6bf ff1 fs1 fc0 sc0 lsd ws0\" id=\"cflshid_31692\">Gruppo Cucinelli</div><div class=\"t m0 xb8 h2 y6c0 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31693\"><span id=\"cflshid_31694\">-</span><span class=\"_ _80\" id=\"cflshid_31695\">\u00a0</span><span id=\"cflshid_31696\">-</span><span class=\"_ _a2\" id=\"cflshid_31697\">\u00a0</span><span class=\"lsd ws7b\" id=\"cflshid_31698\"><span id=\"cflshid_31699\">986</span><span class=\"_ _14b\" id=\"cflshid_31700\">\u00a0</span></span><span id=\"cflshid_31701\">-</span><span class=\"_ _67\" id=\"cflshid_31702\">\u00a0</span><span id=\"cflshid_31703\">8</span><span class=\"_ _13c\" id=\"cflshid_31704\">\u00a0</span><span id=\"cflshid_31705\">-</span><span class=\"_ _13c\" id=\"cflshid_31706\">\u00a0</span><span id=\"cflshid_31707\">-</span><span class=\"_ _56\" id=\"cflshid_31708\">\u00a0</span><span id=\"cflshid_31709\">-</span><span class=\"_ _67\" id=\"cflshid_31710\">\u00a0</span><span id=\"cflshid_31711\">2</span><span class=\"_ _14b\" id=\"cflshid_31712\">\u00a0</span><span id=\"cflshid_31713\">-</span><span class=\"_ _7c\" id=\"cflshid_31714\">\u00a0</span><span id=\"cflshid_31715\">-</span></div><div class=\"t m0 x3 h2 y6c1 ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31716\">Famiglia </div><div class=\"t m0 x3 h2 y6c2 ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31717\">Brunello </div><div class=\"t m0 x3 h2 y6c3 ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31718\">Cucinelli</div><div class=\"t m0 xb8 h2 y6c2 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31719\"><span id=\"cflshid_31720\">-</span><span class=\"_ _80\" id=\"cflshid_31721\">\u00a0</span><span id=\"cflshid_31722\">-</span><span class=\"_ _a2\" id=\"cflshid_31723\">\u00a0</span><span class=\"lsd ws7b\" id=\"cflshid_31724\"><span id=\"cflshid_31725\">903</span><span class=\"_ _c5\" id=\"cflshid_31726\">\u00a0</span><span id=\"cflshid_31727\">1.169</span><span class=\"_ _1bb\" id=\"cflshid_31728\">\u00a0</span></span><span id=\"cflshid_31729\">6</span><span class=\"_ _13c\" id=\"cflshid_31730\">\u00a0</span><span id=\"cflshid_31731\">-</span><span class=\"_ _13c\" id=\"cflshid_31732\">\u00a0</span><span id=\"cflshid_31733\">-</span><span class=\"_ _56\" id=\"cflshid_31734\">\u00a0</span><span id=\"cflshid_31735\">-</span><span class=\"_ _1bb\" id=\"cflshid_31736\">\u00a0</span><span id=\"cflshid_31737\">1</span><span class=\"_ _9c\" id=\"cflshid_31738\">\u00a0</span><span id=\"cflshid_31739\">-</span><span class=\"_ _8e\" id=\"cflshid_31740\">\u00a0</span><span class=\"lsd ws7b\" id=\"cflshid_31741\">152</span></div><div class=\"t m0 x3 h2 y6c4 ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31742\">Amministratori </div><div class=\"t m0 x3 h2 y6c5 ff1 fs1 fc0 sc0 lsd ws0\" id=\"cflshid_31743\">e Dirigenti con </div><div class=\"t m0 x3 h2 y6c6 ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31744\">Responsabilit\u00e0 </div><div class=\"t m0 x3 h2 y6c7 ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31745\">strategiche</div><div class=\"t m0 xb8 h2 y6c8 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31746\"><span id=\"cflshid_31747\">-</span><span class=\"_ _80\" id=\"cflshid_31748\">\u00a0</span><span id=\"cflshid_31749\">-</span><span class=\"_ _15d\" id=\"cflshid_31750\">\u00a0</span><span class=\"lsd ws7b\" id=\"cflshid_31751\"><span id=\"cflshid_31752\">1.196</span><span class=\"_ _c5\" id=\"cflshid_31753\">\u00a0</span><span id=\"cflshid_31754\">4.681</span><span class=\"_ _14b\" id=\"cflshid_31755\">\u00a0</span></span><span id=\"cflshid_31756\">-</span><span class=\"_ _13c\" id=\"cflshid_31757\">\u00a0</span><span id=\"cflshid_31758\">-</span><span class=\"_ _56\" id=\"cflshid_31759\">\u00a0</span><span id=\"cflshid_31760\">-</span><span class=\"_ _13c\" id=\"cflshid_31761\">\u00a0</span><span id=\"cflshid_31762\">-</span><span class=\"_ _9c\" id=\"cflshid_31763\">\u00a0</span><span id=\"cflshid_31764\">-</span><span class=\"_ _9c\" id=\"cflshid_31765\">\u00a0</span><span id=\"cflshid_31766\">-</span><span class=\"_ _b6\" id=\"cflshid_31767\">\u00a0</span><span class=\"lsd ws7b\" id=\"cflshid_31768\">843</span></div><div class=\"t m0 x3 h2 y6c9 ff1 fs1 fc0 sc0 lsd ws63\" id=\"cflshid_31769\">Foro <span class=\"_ _a\" id=\"cflshid_31770\"></span>delle Arti<span class=\"_ _a\" id=\"cflshid_31771\"></span></div><div class=\"t m0 x3 h2 y6ca ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31772\">S.r<span class=\"_ _0\" id=\"cflshid_31773\"></span>.l.</div><div class=\"t m0 x14 h2 y6cb ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31774\"><span id=\"cflshid_31775\">23</span><span class=\"_ _1b6\" id=\"cflshid_31776\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_31777\"><span id=\"cflshid_31778\">-</span><span class=\"_ _a2\" id=\"cflshid_31779\">\u00a0</span></span><span id=\"cflshid_31780\">698</span><span class=\"_ _9c\" id=\"cflshid_31781\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_31782\"><span id=\"cflshid_31783\">-</span><span class=\"_ _bd\" id=\"cflshid_31784\">\u00a0</span></span><span id=\"cflshid_31785\">33</span><span class=\"_ _4d\" id=\"cflshid_31786\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_31787\"><span id=\"cflshid_31788\">-</span><span class=\"_ _129\" id=\"cflshid_31789\">\u00a0</span></span><span id=\"cflshid_31790\">11.281</span><span class=\"_ _7c\" id=\"cflshid_31791\">\u00a0</span><span id=\"cflshid_31792\">32</span><span class=\"_ _bd\" id=\"cflshid_31793\">\u00a0</span><span id=\"cflshid_31794\">18</span><span class=\"_ _c5\" id=\"cflshid_31795\">\u00a0</span><span id=\"cflshid_31796\">6.203</span><span class=\"_ _a0\" id=\"cflshid_31797\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_31798\">-</span></div><div class=\"t m0 x3 h2 y6cc ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31799\">Fondazione </div><div class=\"t m0 x3 h2 y6cd ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31800\">Brunello </div><div class=\"t m0 x3 h2 y6ce ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31801\">Cucinelli</div><div class=\"t m0 xb8 h2 y6cd ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31802\"><span id=\"cflshid_31803\">9</span><span class=\"_ _80\" id=\"cflshid_31804\">\u00a0</span><span id=\"cflshid_31805\">-</span><span class=\"_ _bb\" id=\"cflshid_31806\">\u00a0</span><span class=\"ls19 wsfe\" id=\"cflshid_31807\"><span id=\"cflshid_31808\">11</span><span class=\"_ _14b\" id=\"cflshid_31809\">\u00a0</span></span><span id=\"cflshid_31810\">-</span><span class=\"_ _67\" id=\"cflshid_31811\">\u00a0</span><span id=\"cflshid_31812\">6</span><span class=\"_ _13c\" id=\"cflshid_31813\">\u00a0</span><span id=\"cflshid_31814\">-</span><span class=\"_ _13c\" id=\"cflshid_31815\">\u00a0</span><span id=\"cflshid_31816\">-</span><span class=\"_ _13c\" id=\"cflshid_31817\">\u00a0</span><span id=\"cflshid_31818\">-</span><span class=\"_ _bd\" id=\"cflshid_31819\">\u00a0</span><span class=\"ls19 wsfe\" id=\"cflshid_31820\"><span id=\"cflshid_31821\">11</span><span class=\"_ _76\" id=\"cflshid_31822\">\u00a0</span></span><span id=\"cflshid_31823\">-</span><span class=\"_ _7c\" id=\"cflshid_31824\">\u00a0</span><span id=\"cflshid_31825\">-</span></div><div class=\"t m0 x3 h2 y6cf ff1 fs1 fc0 sc0 lsd ws0\" id=\"cflshid_31826\">Castello di </div><div class=\"t m0 x3 h2 y6d0 ff1 fs1 fc0 sc0 lsd ws0\" id=\"cflshid_31827\">Solomeo S.a.S.</div><div class=\"t m0 xb8 h2 y6d1 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31828\"><span id=\"cflshid_31829\">-</span><span class=\"_ _80\" id=\"cflshid_31830\">\u00a0</span><span id=\"cflshid_31831\">-</span><span class=\"_ _8d\" id=\"cflshid_31832\">\u00a0</span><span class=\"ls19 wsfe\" id=\"cflshid_31833\"><span id=\"cflshid_31834\">11<span class=\"_ _a\" id=\"cflshid_31835\"></span>7</span><span class=\"_ _76\" id=\"cflshid_31836\">\u00a0</span></span><span id=\"cflshid_31837\">-</span><span class=\"_ _67\" id=\"cflshid_31838\">\u00a0</span><span id=\"cflshid_31839\">6</span><span class=\"_ _13c\" id=\"cflshid_31840\">\u00a0</span><span id=\"cflshid_31841\">-</span><span class=\"_ _82\" id=\"cflshid_31842\">\u00a0</span><span id=\"cflshid_31843\">8</span><span class=\"_ _56\" id=\"cflshid_31844\">\u00a0</span><span id=\"cflshid_31845\">-</span><span class=\"_ _1bb\" id=\"cflshid_31846\">\u00a0</span><span id=\"cflshid_31847\">4</span><span class=\"_ _5f\" id=\"cflshid_31848\">\u00a0</span><span class=\"lsd ws7b\" id=\"cflshid_31849\"><span id=\"cflshid_31850\">14</span><span class=\"_ _a0\" id=\"cflshid_31851\">\u00a0</span></span><span id=\"cflshid_31852\">-</span></div><div class=\"t m0 x3 h2 y6d2 ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31853\">S.C.R.Oratorio </div><div class=\"t m0 x3 h2 y6d3 ff1 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31854\">Interreligioso </div><div class=\"t m0 x3 h2 y6d4 ff1 fs1 fc0 sc0 lsd ws63\" id=\"cflshid_31855\">S.S.D. A.r<span class=\"_ _0\" id=\"cflshid_31856\"></span>.l.</div><div class=\"t m0 xb8 h2 y6d3 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31857\"><span id=\"cflshid_31858\">-</span><span class=\"_ _80\" id=\"cflshid_31859\">\u00a0</span><span id=\"cflshid_31860\">-</span><span class=\"_ _9c\" id=\"cflshid_31861\">\u00a0</span><span id=\"cflshid_31862\">-</span><span class=\"_ _9c\" id=\"cflshid_31863\">\u00a0</span><span id=\"cflshid_31864\">-</span><span class=\"_ _67\" id=\"cflshid_31865\">\u00a0</span><span id=\"cflshid_31866\">2</span><span class=\"_ _13c\" id=\"cflshid_31867\">\u00a0</span><span id=\"cflshid_31868\">-</span><span class=\"_ _13c\" id=\"cflshid_31869\">\u00a0</span><span id=\"cflshid_31870\">-</span><span class=\"_ _13c\" id=\"cflshid_31871\">\u00a0</span><span id=\"cflshid_31872\">-</span><span class=\"_ _12d\" id=\"cflshid_31873\">\u00a0</span><span id=\"cflshid_31874\">-</span><span class=\"_ _9c\" id=\"cflshid_31875\">\u00a0</span><span id=\"cflshid_31876\">-</span><span class=\"_ _a0\" id=\"cflshid_31877\">\u00a0</span><span id=\"cflshid_31878\">-</span></div><div class=\"t m0 x3 h5 y6d5 ff3 fs1 fc0 sc0 lsd ws0\" id=\"cflshid_31879\">T<span class=\"_ _2\" id=\"cflshid_31880\"></span>otale parti<span class=\"_ _a\" id=\"cflshid_31881\"></span></div><div class=\"t m0 x3 h5 y6d6 ff3 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31882\">correlate</div><div class=\"t m0 xd1 h5 y6d7 ff3 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31883\"><span id=\"cflshid_31884\">157</span><span class=\"_ _43\" id=\"cflshid_31885\">\u00a0</span><span id=\"cflshid_31886\">14.735</span><span class=\"_ _15d\" id=\"cflshid_31887\">\u00a0</span><span id=\"cflshid_31888\">4.092</span><span class=\"_ _c5\" id=\"cflshid_31889\">\u00a0</span><span id=\"cflshid_31890\">5.850</span><span class=\"_ _8d\" id=\"cflshid_31891\">\u00a0</span><span id=\"cflshid_31892\">128</span><span class=\"_ _f2\" id=\"cflshid_31893\">\u00a0</span><span id=\"cflshid_31894\">2.179</span><span class=\"_ _91\" id=\"cflshid_31895\">\u00a0</span><span id=\"cflshid_31896\">19.161</span><span class=\"_ _129\" id=\"cflshid_31897\">\u00a0</span><span id=\"cflshid_31898\">13.990</span><span class=\"_ _8d\" id=\"cflshid_31899\">\u00a0</span><span id=\"cflshid_31900\">179</span><span class=\"_ _163\" id=\"cflshid_31901\">\u00a0</span><span id=\"cflshid_31902\">1<span class=\"_ _0\" id=\"cflshid_31903\"></span>1.638</span><span class=\"_ _b6\" id=\"cflshid_31904\">\u00a0</span><span id=\"cflshid_31905\">995</span></div><div class=\"t m0 x3 h5 y6d8 ff3 fs1 fc0 sc0 lsd ws0\" id=\"cflshid_31906\">T<span class=\"_ _2\" id=\"cflshid_31907\"></span>otale bilancio<span class=\"_ _a\" id=\"cflshid_31908\"></span></div><div class=\"t m0 x3 h5 y6d9 ff3 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31909\">consolidato </div><div class=\"t m0 x10 h5 y6da ff3 fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31910\"><span id=\"cflshid_31911\">1.139.420</span><span class=\"_ _c3\" id=\"cflshid_31912\">\u00a0</span><span id=\"cflshid_31913\">1<span class=\"_ _0\" id=\"cflshid_31914\"></span>14.343</span><span class=\"_ _de\" id=\"cflshid_31915\">\u00a0</span><span id=\"cflshid_31916\">475.769</span><span class=\"_ _de\" id=\"cflshid_31917\">\u00a0</span><span id=\"cflshid_31918\">194.969</span><span class=\"_ _15d\" id=\"cflshid_31919\">\u00a0</span><span id=\"cflshid_31920\">2.369</span><span class=\"_ _129\" id=\"cflshid_31921\">\u00a0</span><span id=\"cflshid_31922\">47.273</span><span class=\"_ _46\" id=\"cflshid_31923\">\u00a0</span><span id=\"cflshid_31924\">213.036</span><span class=\"_ _129\" id=\"cflshid_31925\">\u00a0</span><span id=\"cflshid_31926\">32.529</span><span class=\"_ _89\" id=\"cflshid_31927\">\u00a0</span><span id=\"cflshid_31928\">78.170</span><span class=\"_ _de\" id=\"cflshid_31929\">\u00a0</span><span id=\"cflshid_31930\">166.244</span><span class=\"_ _248\" id=\"cflshid_31931\">\u00a0</span><span id=\"cflshid_31932\">55.641</span></div><div class=\"t m0 x3 h1a y6db fff fs1 fc0 sc0 lsd ws7b\" id=\"cflshid_31933\"><span id=\"cflshid_31934\">Incidenza %</span><span class=\"_ _82\" id=\"cflshid_31935\">\u00a0</span><span id=\"cflshid_31936\">0,01%</span><span class=\"_ _92\" id=\"cflshid_31937\">\u00a0</span><span id=\"cflshid_31938\">12,89%</span><span class=\"_ _5\" id=\"cflshid_31939\">\u00a0</span><span id=\"cflshid_31940\">0,86%</span><span class=\"_ _5\" id=\"cflshid_31941\">\u00a0</span><span id=\"cflshid_31942\">3,00%</span><span class=\"_ _5\" id=\"cflshid_31943\">\u00a0</span><span id=\"cflshid_31944\">5,40%</span><span class=\"_ _15d\" id=\"cflshid_31945\">\u00a0</span><span id=\"cflshid_31946\">4,61%</span><span class=\"_ _15d\" id=\"cflshid_31947\">\u00a0</span><span id=\"cflshid_31948\">8,99%</span><span class=\"_ _89\" id=\"cflshid_31949\">\u00a0</span><span id=\"cflshid_31950\">43,01%</span><span class=\"_ _5\" id=\"cflshid_31951\">\u00a0</span><span id=\"cflshid_31952\">0,23%</span><span class=\"_ _5\" id=\"cflshid_31953\">\u00a0</span><span id=\"cflshid_31954\">7,00%</span><span class=\"_ _c1\" id=\"cflshid_31955\">\u00a0</span><span id=\"cflshid_31956\">1,79%</span></div><div class=\"t m0 x3 h6 y3 ff1 fs4 fc0 sc0 ls0 wsc3\" id=\"cflshid_31965\"><span id=\"cflshid_31966\">Di seguito si evidenziano i saldi al 31 dicembre 2023 generati dalla applicazione del principio IFRS 16 relativa</span><span class=\"ws0\" id=\"cflshid_31967\">-</span></div><div class=\"t m0 x3 h6 y70 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_31968\">mente ai rapporti con parti correlate:</div><div class=\"t m0 x3 h14 y13e fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31969\">(In migliaia di Eur<span class=\"_ _3\" id=\"cflshid_31970\"></span>o)</div><div class=\"t m0 xd2 h11 y13f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31971\"><span id=\"cflshid_31972\">Diritto d'uso</span><span class=\"_ _13b\" id=\"cflshid_31973\">\u00a0</span><span id=\"cflshid_31974\">Passivit\u00e0 </span></div><div class=\"t m0 x25 h11 y6dc ffe fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31975\">finanziarie non <span class=\"_ _44\" id=\"cflshid_31976\"></span></div><div class=\"t m0 xd3 h11 y6dd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31977\">correnti per<span class=\"_ _3\" id=\"cflshid_31978\"></span> leasing</div><div class=\"t m0 x77 h11 y13f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31979\">Passivit\u00e0 </div><div class=\"t m0 xd4 h11 y6dc ffe fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31980\">finanziarie correnti </div><div class=\"t m0 x91 h11 y6dd ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31981\">per leasing</div><div class=\"t m0 x55 h11 y13f ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_31982\"><span id=\"cflshid_31983\">Ammortamenti</span><span class=\"_ _5d\" id=\"cflshid_31984\">\u00a0</span><span class=\"ffe\" id=\"cflshid_31985\">Oneri finanziari</span></div><div class=\"t m0 x3 h2 y6de ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_31986\"><span id=\"cflshid_31987\">Foro delle <span class=\"_ _0\" id=\"cflshid_31988\"></span>Arti S.r<span class=\"_ _0\" id=\"cflshid_31989\"></span>.l.</span><span class=\"_ _b5\" id=\"cflshid_31990\">\u00a0</span><span id=\"cflshid_31991\">1.515</span><span class=\"_ _51\" id=\"cflshid_31992\">\u00a0</span><span id=\"cflshid_31993\">1.325</span><span class=\"_ _11e\" id=\"cflshid_31994\">\u00a0</span><span id=\"cflshid_31995\">350</span><span class=\"_ _11e\" id=\"cflshid_31996\">\u00a0</span><span id=\"cflshid_31997\">505</span><span class=\"_ _11e\" id=\"cflshid_31998\">\u00a0</span><span id=\"cflshid_31999\">106</span></div><div class=\"t m0 x3 h5 y6df ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_32000\"><span id=\"cflshid_32001\">T<span class=\"_ _2\" id=\"cflshid_32002\"></span>otale parti correlate</span><span class=\"_ _14\" id=\"cflshid_32003\">\u00a0</span><span id=\"cflshid_32004\">1.515</span><span class=\"_ _51\" id=\"cflshid_32005\">\u00a0</span><span id=\"cflshid_32006\">1.325</span><span class=\"_ _11e\" id=\"cflshid_32007\">\u00a0</span><span id=\"cflshid_32008\">350</span><span class=\"_ _11e\" id=\"cflshid_32009\">\u00a0</span><span id=\"cflshid_32010\">505</span><span class=\"_ _11e\" id=\"cflshid_32011\">\u00a0</span><span id=\"cflshid_32012\">106</span></div><div class=\"t m0 x3 h5 y6e0 ff3 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_32013\"><span id=\"cflshid_32014\">T<span class=\"_ _2\" id=\"cflshid_32015\"></span>otale bilancio consolidato</span><span class=\"_ _52\" id=\"cflshid_32016\">\u00a0</span><span id=\"cflshid_32017\">501.051</span><span class=\"_ _f4\" id=\"cflshid_32018\">\u00a0</span><span id=\"cflshid_32019\">460.397</span><span class=\"_ _53\" id=\"cflshid_32020\">\u00a0</span><span id=\"cflshid_32021\">97.498</span><span class=\"_ _f4\" id=\"cflshid_32022\">\u00a0</span><span id=\"cflshid_32023\">138.845</span><span class=\"_ _53\" id=\"cflshid_32024\">\u00a0</span><span id=\"cflshid_32025\">61.338</span></div><div class=\"t m0 x3 h1a y6e1 fff fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_32026\"><span id=\"cflshid_32027\">Incidenza %</span><span class=\"_ _220\" id=\"cflshid_32028\">\u00a0</span><span id=\"cflshid_32029\">0,30%</span><span class=\"_ _142\" id=\"cflshid_32030\">\u00a0</span><span id=\"cflshid_32031\">0,29%</span><span class=\"_ _249\" id=\"cflshid_32032\">\u00a0</span><span id=\"cflshid_32033\">0,36%</span><span class=\"_ _142\" id=\"cflshid_32034\">\u00a0</span><span id=\"cflshid_32035\">0,36%</span><span class=\"_ _249\" id=\"cflshid_32036\">\u00a0</span><span id=\"cflshid_32037\">0,17%</span></div><div class=\"t m0 x3 h6 y53 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32038\">In particolare:</div><div class=\"t m0 x31 h6 y55 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32039\"><span id=\"cflshid_32040\">\u00a0<span class=\"_ _45\" id=\"cflshid_32041\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_32042\">\u00a0</span><span class=\"ws4f\" id=\"cflshid_32043\">MO.AR.R. S.n.c.: i rapporti commerciali con la societ\u00e0 MO.AR.R. S.n.c., della quale il Sig. Enzo Cucinelli, </span></div><div class=\"t m0 x32 h6 y56 ff1 fs4 fc0 sc0 ls0 ws75\" id=\"cflshid_32044\"><span id=\"cflshid_32045\">fratello del Cav<span class=\"_ _0\" id=\"cflshid_32046\"></span>. Lav<span class=\"_ _2\" id=\"cflshid_32047\"></span>. Brunello Cucinelli, detiene il 50% del capitale sociale, riguardano: (i) acquisti di mate</span><span class=\"ws0\" id=\"cflshid_32048\">-</span></div><div class=\"t m0 x32 h7 y57 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32049\">riali <span class=\"_ _3\" id=\"cflshid_32050\"></span>di <span class=\"_ _3\" id=\"cflshid_32051\"></span>arredamento utilizzati <span class=\"_ _0\" id=\"cflshid_32052\"></span>per l\u2019allestimento <span class=\"_ _0\" id=\"cflshid_32053\"></span>di mostre <span class=\"_ _0\" id=\"cflshid_32054\"></span>e fiere, <span class=\"_ _0\" id=\"cflshid_32055\"></span>e (ii) <span class=\"_ _0\" id=\"cflshid_32056\"></span>investimenti per <span class=\"_ _0\" id=\"cflshid_32057\"></span>l\u2019arredamento dei <span class=\"_ _0\" id=\"cflshid_32058\"></span>punti </div><div class=\"t m0 x32 h7 y58 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32059\">vendita e degli uffici; </div><div class=\"t m0 x31 h6 y5a ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32060\"><span id=\"cflshid_32061\">\u00a0<span class=\"_ _45\" id=\"cflshid_32062\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_32063\">\u00a0</span><span class=\"ff6\" id=\"cflshid_32064\"><span id=\"cflshid_32065\">Cariaggi <span class=\"_ _d\" id=\"cflshid_32066\"></span>Lanificio </span><span class=\"_ _4\" id=\"cflshid_32067\">\u00a0</span><span id=\"cflshid_32068\">S.p.A.: <span class=\"_ _d\" id=\"cflshid_32069\"></span>la <span class=\"_ _4\" id=\"cflshid_32070\"></span>Capogruppo <span class=\"_ _c\" id=\"cflshid_32071\"></span>intrattiene </span><span class=\"_ _4\" id=\"cflshid_32072\">\u00a0</span><span id=\"cflshid_32073\">rapporti <span class=\"_ _d\" id=\"cflshid_32074\"></span>commerciali <span class=\"_ _4\" id=\"cflshid_32075\"></span>con <span class=\"_ _d\" id=\"cflshid_32076\"></span>la <span class=\"_ _d\" id=\"cflshid_32077\"></span>societ\u00e0 </span><span class=\"_ _4\" id=\"cflshid_32078\">\u00a0</span><span id=\"cflshid_32079\">Cariaggi <span class=\"_ _d\" id=\"cflshid_32080\"></span>Lanificio </span></span></div><div class=\"t m0 x32 h6 y76 ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32081\"><span id=\"cflshid_32082\">S.p.A., <span class=\"_ _a\" id=\"cflshid_32083\"></span>aventi <span class=\"_ _a\" id=\"cflshid_32084\"></span>a <span class=\"_ _a\" id=\"cflshid_32085\"></span>riguardo <span class=\"_ _a\" id=\"cflshid_32086\"></span>essenzialmente <span class=\"_ _c\" id=\"cflshid_32087\"></span>l\u2019acquisto <span class=\"_ _a\" id=\"cflshid_32088\"></span>di <span class=\"_ _a\" id=\"cflshid_32089\"></span>filati <span class=\"_ _a\" id=\"cflshid_32090\"></span>destinati <span class=\"_ _a\" id=\"cflshid_32091\"></span>alla <span class=\"_ _c\" id=\"cflshid_32092\"></span>produzione. <span class=\"_ _a\" id=\"cflshid_32093\"></span>Inoltre, <span class=\"_ _a\" id=\"cflshid_32094\"></span>in <span class=\"_ _a\" id=\"cflshid_32095\"></span>virt\u00f9 <span class=\"_ _c\" id=\"cflshid_32096\"></span>del <span class=\"_ _a\" id=\"cflshid_32097\"></span>rap</span><span class=\"ff1\" id=\"cflshid_32098\">-</span></div><div class=\"t m0 x32 h7 y5b ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32099\">porto <span class=\"_ _c\" id=\"cflshid_32100\"></span>di <span class=\"_ _c\" id=\"cflshid_32101\"></span>collegamento <span class=\"_ _c\" id=\"cflshid_32102\"></span>in <span class=\"_ _c\" id=\"cflshid_32103\"></span>essere <span class=\"_ _d\" id=\"cflshid_32104\"></span>tra <span class=\"_ _c\" id=\"cflshid_32105\"></span>la <span class=\"_ _c\" id=\"cflshid_32106\"></span>Capogruppo <span class=\"_ _c\" id=\"cflshid_32107\"></span>e <span class=\"_ _c\" id=\"cflshid_32108\"></span>la <span class=\"_ _d\" id=\"cflshid_32109\"></span>societ\u00e0 <span class=\"_ _c\" id=\"cflshid_32110\"></span>Cariaggi <span class=\"_ _c\" id=\"cflshid_32111\"></span>Lanificio <span class=\"_ _c\" id=\"cflshid_32112\"></span>S.p.A. <span class=\"_ _c\" id=\"cflshid_32113\"></span>risulta <span class=\"_ _d\" id=\"cflshid_32114\"></span>iscritto <span class=\"_ _c\" id=\"cflshid_32115\"></span>nella </div><div class=\"t m0 x32 h7 y5c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32116\">voce <span class=\"_ _0\" id=\"cflshid_32117\"></span>Altre attivit\u00e0 finanziarie non correnti il valore dell\u2019interessenza oltre ai proventi finanziari derivanti dalla </div><div class=\"t m0 x32 h6 y5d ff1 fs4 fc0 sc0 ls0 ws92\" id=\"cflshid_32118\">valutazione della partecipazione con il metodo del patrimonio netto come previsto dal principio contabile IAS </div><div class=\"t m0 x32 h6 y5e ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32119\">28 e dalla plusvalenza realizzata a seguito della cessione a Chanel di una quota di minoranza; </div><div class=\"t m0 x31 h6 y60 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32120\"><span id=\"cflshid_32121\">\u00a0<span class=\"_ _45\" id=\"cflshid_32122\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_32123\">\u00a0</span><span class=\"ws72\" id=\"cflshid_32124\">AS.VI.P<span class=\"_ _1\" id=\"cflshid_32125\"></span>.I.M. Gruppo Cucinelli: l\u2019associazione svolge il servizio di vigilanza nel territorio prossimo alla sede </span></div><div class=\"t m0 x32 h6 y61 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32126\">operativa della Societ\u00e0. Si precisa che il Cav<span class=\"_ _0\" id=\"cflshid_32127\"></span>. Lav<span class=\"_ _2\" id=\"cflshid_32128\"></span>. Brunello Cucinelli e il Gruppo sono entrambi associati; </div><div class=\"t m0 x31 h6 y63 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32129\"><span id=\"cflshid_32130\">\u00a0<span class=\"_ _45\" id=\"cflshid_32131\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_32132\">\u00a0</span><span class=\"ws80\" id=\"cflshid_32133\">Famiglia Brunello Cucinelli: trattasi della retribuzione derivante dal rapporto di lavoro dipendente e dagli emo</span><span id=\"cflshid_32134\">-</span></div><div class=\"t m0 x32 h6 y64 ff1 fs4 fc0 sc0 ls0 ws68\" id=\"cflshid_32135\">lumenti per la carica di <span class=\"_ _0\" id=\"cflshid_32136\"></span>Amministratore della Capogruppo del Cav<span class=\"_ _0\" id=\"cflshid_32137\"></span>. Lav<span class=\"_ _2\" id=\"cflshid_32138\"></span>. Brunello Cucinelli e dei suoi familiari;</div><div class=\"t m0 x31 h6 y77 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32139\"><span id=\"cflshid_32140\">\u00a0<span class=\"_ _45\" id=\"cflshid_32141\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_32142\">\u00a0</span><span class=\"wsaf\" id=\"cflshid_32143\">Amministratori e Dirigenti con Responsabilit\u00e0 strategiche: ricomprende il compenso riconosciuto ai dirigenti </span></div><div class=\"t m0 x32 h6 y66 ff1 fs4 fc0 sc0 ls0 wsa3\" id=\"cflshid_32144\"><span id=\"cflshid_32145\">con responsabilit\u00e0 strategiche per il rapporto di lavoro dipendente, gli emolumenti per la carica di amministra</span><span class=\"ws0\" id=\"cflshid_32146\">-</span></div><div class=\"t m0 x32 h6 y67 ff1 fs4 fc0 sc0 ls0 wsbd\" id=\"cflshid_32147\">tori della Capogruppo (tra cui sono stati ricompresi gli emolumenti del CEO Riccardo Stefanelli) nonch\u00e9 il </div><div class=\"t m0 x32 h6 y68 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32148\">costo maturato al 31 dicembre 2023 con riferimento al piano di stock grant 2022-2024;</div><div class=\"t m0 x31 h6 y69 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32149\"><span id=\"cflshid_32150\">\u00a0<span class=\"_ _45\" id=\"cflshid_32151\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_32152\">\u00a0</span><span class=\"ws4c\" id=\"cflshid_32153\">Foro delle <span class=\"_ _0\" id=\"cflshid_32154\"></span>Arti S.r<span class=\"_ _0\" id=\"cflshid_32155\"></span>.l.: societ\u00e0 di cui il Cav<span class=\"_ _0\" id=\"cflshid_32156\"></span>. Lav<span class=\"_ _0\" id=\"cflshid_32157\"></span>. Brunello Cucinelli \u00e8 Presidente e <span class=\"_ _0\" id=\"cflshid_32158\"></span>Amministratore Delegato che </span></div><div class=\"t m0 x32 h6 y6a ff1 fs4 fc0 sc0 ls0 ws52\" id=\"cflshid_32159\">detiene al 31 dicembre 2023 il 50,05% della Capogruppo; i rapporti si riferiscono principalmente a locazione </div><div class=\"t m0 x32 h6 y6b ff1 fs4 fc0 sc0 ls0 wsa4\" id=\"cflshid_32160\">di immobili utilizzati dalla Societ\u00e0 per lo svolgimento dell\u2019attivit\u00e0 operativa nel territorio prossimo alla sede </div><div class=\"t m0 x32 h7 y6c ff6 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32161\">operativa della <span class=\"_ _0\" id=\"cflshid_32162\"></span>Societ\u00e0; i saldi <span class=\"_ _0\" id=\"cflshid_32163\"></span>sono indicati in <span class=\"_ _0\" id=\"cflshid_32164\"></span>apposita tabella relativa <span class=\"_ _0\" id=\"cflshid_32165\"></span>agli effetti <span class=\"_ _3\" id=\"cflshid_32166\"></span>della applicazione <span class=\"_ _3\" id=\"cflshid_32167\"></span>del nuovo </div><div class=\"t m0 x32 h6 y6d ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32168\">principio contabile IFRS 16;</div><div class=\"t m0 x31 h6 y6f ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32169\"><span id=\"cflshid_32170\">\u00a0<span class=\"_ _45\" id=\"cflshid_32171\"></span>\u2013</span><span class=\"_ _46\" id=\"cflshid_32172\">\u00a0</span><span class=\"wsab\" id=\"cflshid_32173\"><span id=\"cflshid_32174\">Fondazione Brunello Cucinelli, Castello di Solomeo S.a.S. e S.C.R. Oratorio Interreligioso S.S.D. <span class=\"_ _0\" id=\"cflshid_32175\"></span>A.r<span class=\"_ _0\" id=\"cflshid_32176\"></span>.l.: trat</span><span class=\"ws0\" id=\"cflshid_32177\">-</span></span></div>tasi di importi non significativi relativi principalmente a riaddebiti di servizi effettuati",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24787": {
   "value": "<div class=\"t m0 x3 h6 y6e2 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_32187\">F<span class=\"_ _2\" id=\"cflshid_32188\"></span>A<span class=\"_ _2\" id=\"cflshid_32189\"></span>TTI DI<span class=\"_ _3\" id=\"cflshid_32190\"></span> RILIEVO INTER<span class=\"_ _2\" id=\"cflshid_32191\"></span>VENUTI DOPO<span class=\"_ _3\" id=\"cflshid_32192\"></span> IL<span class=\"_ _0\" id=\"cflshid_32193\"></span> 3<span class=\"_ _0\" id=\"cflshid_32194\"></span>1 DICEMBRE<span class=\"_ _0\" id=\"cflshid_32195\"></span> 2<span class=\"_ _3\" id=\"cflshid_32196\"></span>0<span class=\"_ _3\" id=\"cflshid_32197\"></span>2<span class=\"_ _0\" id=\"cflshid_32198\"></span>3</div><div class=\"t m0 x3 h6 y6e3 ff1 fs4 fc0 sc0 ls0 ws97\" id=\"cflshid_32199\"><span id=\"cflshid_32200\">Per un commento sui fatti di rilievo intervenuti successivamente alla data del presente Bilancio consolidato si rin</span><span class=\"ws0\" id=\"cflshid_32201\">-</span></div><div class=\"t m0 x3 h6 y6e4 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32202\">via a quanto esposto nella Relazione del Consiglio di <span class=\"_ _0\" id=\"cflshid_32203\"></span>Amministrazione sull\u2019andamento della gestione. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24788": {
   "value": "<div class=\"t m0 x3 h6 y6e5 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_32204\">COMPENSI <span class=\"_ _2\" id=\"cflshid_32205\"></span>AL<span class=\"_ _3\" id=\"cflshid_32206\"></span> CONSIGLIO DI<span class=\"_ _3\" id=\"cflshid_32207\"></span><span class=\"_ _0\" id=\"cflshid_32208\"></span>AMMINISTRAZIONE ED<span class=\"_ _3\" id=\"cflshid_32209\"></span><span class=\"_ _0\" id=\"cflshid_32210\"></span>AL<span class=\"_ _0\" id=\"cflshid_32211\"></span> COLLEGIO SINDACALE </div><div class=\"t m0 x3 h6 y6e6 ff1 fs4 fc0 sc0 ls11 ws4b\" id=\"cflshid_32212\">L<span class=\"_ _2\" id=\"cflshid_32213\"></span>\u2019ammontare dei compensi spettanti ai componenti del Consiglio di <span class=\"_ _0\" id=\"cflshid_32214\"></span>Amministrazione della Brunello Cucinelli S.p.A. </div><div class=\"t m0 x3 h6 y6e7 ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_32215\">al 31 dicembre 2023 \u00e8 pari complessivamente ad Euro 2.392 migliaia. </div><div class=\"t m0 x3 h6 y6e8 ff1 fs4 fc0 sc0 ls11 ws44\" id=\"cflshid_32216\">I compensi maturati relativi al Collegio Sindacale della Brunello Cucinelli S.p.A. al 31 dicembre 2023 ammontano ad </div><div class=\"t m0 x3 h6 y6e9 ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_32217\">Euro 183 migliaia.</div><div class=\"t m0 x3 h6 y6ea ff1 fs4 fc0 sc0 ls11 ws80\" id=\"cflshid_32218\">La tabella che segue riporta i compensi spettanti ai componenti del Consiglio di <span class=\"_ _0\" id=\"cflshid_32219\"></span>Amministrazione per l\u2019esercizio chiuso </div>al 31 dicembre 2023 dalla Brunello Cucinelli S.p.A. e dalle societ\u00e0 da esso direttamente o indirettamente controllate<div class=\"t m0 x3 h5 y6ec ff3 fs1 fc0 sc0 ls0 ws63\" id=\"cflshid_32221\">Consiglio <span class=\"_ _a\" id=\"cflshid_32222\"></span>di Amministrazione</div><div class=\"t m0 xd5 h14 y6ed fff fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32223\"> (In <span class=\"_ _3\" id=\"cflshid_32224\"></span>Euro)</div><div class=\"t m0 xb8 h11 y6ee ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32225\"><span class=\"_ _102\" id=\"cflshid_32226\">\u00a0</span><span class=\"ls18\" id=\"cflshid_32227\">Esercizio chiuso al 31 dicembre 2023</span></div><div class=\"t m0 xd5 h11 y6ef ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32228\"><span id=\"cflshid_32229\">Nome e </span><span class=\"ls0\" id=\"cflshid_32230\">\u00a0</span></div><div class=\"t m0 xd5 h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32231\">cognome</div><div class=\"t m0 x57 h11 y6ef ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32232\"><span id=\"cflshid_32233\">Carica </span><span class=\"ls0 ws0\" id=\"cflshid_32234\">\u00a0</span></div><div class=\"t m0 x57 h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32235\">ricoperta</div><div class=\"t m0 xd6 h11 y6ef ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32236\">Periodo per </div><div class=\"t m0 x5e h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32237\">cui \u00e8 stata </div><div class=\"t m0 xd6 h11 y6f1 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32238\">ricoperta la </div><div class=\"t m0 xd7 h11 y6f2 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32239\">carica</div><div class=\"t m0 x9c h11 y6ef ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32240\">Scadenza </div><div class=\"t m0 xd3 h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32241\">della </div><div class=\"t m0 x89 h11 y6f1 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32242\">carica</div><div class=\"t m0 xa6 h11 y6ef ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32243\">Compensi </div><div class=\"t m0 x92 h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32244\">per la </div><div class=\"t m0 x47 h11 y6f1 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32245\">carica</div><div class=\"t m0 x85 h11 y6ef ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32246\">Compensi </div><div class=\"t m0 x9a h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32247\"><span id=\"cflshid_32248\">per <span class=\"_ _44\" id=\"cflshid_32249\"></span></span><span class=\"ls0 ws0\" id=\"cflshid_32250\">\u00a0</span></div><div class=\"t m0 xc6 h11 y6f1 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32251\">partec.a </div><div class=\"t m0 xc6 h11 y6f2 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32252\">comitati</div><div class=\"t m0 x91 h11 y6ef ffe fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32253\">Benefici </div><div class=\"t m0 x70 h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32254\">non </div><div class=\"t m0 x62 h11 y6f1 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32255\">monetari</div><div class=\"t m0 x38 h11 y6ef ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32256\">Bonus </div><div class=\"t m0 x9f h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32257\">e altri </div><div class=\"t m0 x4d h11 y6f1 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32258\">incentivi </div><div class=\"t m0 xc5 h11 y6ef ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32259\">Altri </div><div class=\"t m0 x4f h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32260\">compensi</div><div class=\"t m0 x2e h11 y6ef ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32261\">Altri compensi </div><div class=\"t m0 x99 h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32262\">percepiti </div><div class=\"t m0 x80 h11 y6f1 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32263\">da Societ\u00e0 </div><div class=\"t m0 x88 h11 y6f2 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32264\">controllate</div><div class=\"t m0 xbd h11 y6ef ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32265\">T<span class=\"_ _0\" id=\"cflshid_32266\"></span>otale </div><div class=\"t m0 xd8 h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32267\">generale</div><div class=\"t m0 xd5 h2 y6f3 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32268\">Brunello<span class=\"_ _a\" id=\"cflshid_32269\"></span></div><div class=\"t m0 xd5 h2 y6f4 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32270\">Cucinelli</div><div class=\"t m0 x57 h2 y6f5 ff1 fs1 fc0 sc0 ls1a ws0\" id=\"cflshid_32271\">Presidente Esecutivo</div><div class=\"t m0 x97 h2 y6f3 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32272\">01-gen/</div><div class=\"t m0 xd9 h2 y6f4 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32273\">31-dic</div><div class=\"t m0 x28 h5 y6f5 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32274\"><span id=\"cflshid_32275\">a)</span><span class=\"_ _26\" id=\"cflshid_32276\">\u00a0</span><span id=\"cflshid_32277\">895.148<span class=\"_ _a\" id=\"cflshid_32278\"></span>\u00a0</span><span class=\"_ _76\" id=\"cflshid_32279\">\u00a0</span><span class=\"ls0 wsff\" id=\"cflshid_32280\"><span id=\"cflshid_32281\">-                     </span><span class=\"_ _7c\" id=\"cflshid_32282\">\u00a0</span><span id=\"cflshid_32283\">-                     </span><span class=\"_ _12d\" id=\"cflshid_32284\">\u00a0</span><span id=\"cflshid_32285\">-                     </span><span class=\"_ _9c\" id=\"cflshid_32286\">\u00a0</span><span id=\"cflshid_32287\">-                     </span><span class=\"_ _71\" id=\"cflshid_32288\">\u00a0</span><span id=\"cflshid_32289\">-                     </span><span class=\"_ _de\" id=\"cflshid_32290\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32291\">895.148<span class=\"_ _a\" id=\"cflshid_32292\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y6f6 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32293\">Riccardo<span class=\"_ _a\" id=\"cflshid_32294\"></span></div><div class=\"t m0 xd5 h2 y6f7 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32295\">Stefanelli</div><div class=\"t m0 x57 h2 y6f8 ff1 fs1 fc0 sc0 ls1a ws0\" id=\"cflshid_32296\">Consigliere e<span class=\"_ _a\" id=\"cflshid_32297\"></span></div><div class=\"t m0 x57 h2 y6f9 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32298\">Amministratore<span class=\"_ _a\" id=\"cflshid_32299\"></span></div><div class=\"t m0 x57 h2 y6fa ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32300\">Delegato</div><div class=\"t m0 x97 h2 y6f6 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32301\">01-gen/</div><div class=\"t m0 xd9 h2 y6f7 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32302\">31-dic</div><div class=\"t m0 x28 h5 y6f9 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32303\"><span id=\"cflshid_32304\">a)</span><span class=\"_ _26\" id=\"cflshid_32305\">\u00a0</span><span id=\"cflshid_32306\">281.243<span class=\"_ _a\" id=\"cflshid_32307\"></span>\u00a0</span><span class=\"_ _76\" id=\"cflshid_32308\">\u00a0</span><span class=\"ls0 wse5\" id=\"cflshid_32309\"><span id=\"cflshid_32310\">-   </span><span class=\"_ _7c\" id=\"cflshid_32311\">\u00a0</span><span id=\"cflshid_32312\">-  <span class=\"_ _a\" id=\"cflshid_32313\"></span>\u00a0</span><span class=\"_ _de\" id=\"cflshid_32314\">\u00a0</span></span><span id=\"cflshid_32315\">300.000</span><span class=\"_ _14b\" id=\"cflshid_32316\">\u00a0</span><span class=\"ls0 wse5\" id=\"cflshid_32317\"><span id=\"cflshid_32318\">-   </span><span class=\"_ _1dd\" id=\"cflshid_32319\">\u00a0</span><span id=\"cflshid_32320\">-   </span><span class=\"_ _26\" id=\"cflshid_32321\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32322\">581.243<span class=\"_ _a\" id=\"cflshid_32323\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y6fb ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32324\">Luca<span class=\"_ _a\" id=\"cflshid_32325\"></span></div><div class=\"t m0 xd5 h2 y6fc ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32326\">Lisandroni<span class=\"_ _a\" id=\"cflshid_32327\"></span></div><div class=\"t m0 x57 h2 y6fd ff1 fs1 fc0 sc0 ls1a ws0\" id=\"cflshid_32328\">Consigliere e<span class=\"_ _a\" id=\"cflshid_32329\"></span></div><div class=\"t m0 x57 h2 y6fe ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32330\">Amministratore<span class=\"_ _a\" id=\"cflshid_32331\"></span></div><div class=\"t m0 x57 h2 y6ff ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32332\">Delegato</div><div class=\"t m0 x97 h2 y6fb ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32333\">01-gen/</div><div class=\"t m0 xd9 h2 y6fc ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32334\">31-dic</div><div class=\"t m0 x28 h5 y6fe ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32335\"><span id=\"cflshid_32336\">a)</span><span class=\"_ _26\" id=\"cflshid_32337\">\u00a0</span><span id=\"cflshid_32338\">281.643</span><span class=\"_ _4d\" id=\"cflshid_32339\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32340\"><span id=\"cflshid_32341\">-</span><span class=\"_ _7c\" id=\"cflshid_32342\">\u00a0</span><span id=\"cflshid_32343\">-</span><span class=\"_ _26\" id=\"cflshid_32344\">\u00a0</span></span><span id=\"cflshid_32345\">300.000</span><span class=\"_ _14b\" id=\"cflshid_32346\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32347\"><span id=\"cflshid_32348\">-</span><span class=\"_ _1dd\" id=\"cflshid_32349\">\u00a0</span><span id=\"cflshid_32350\">-</span><span class=\"_ _de\" id=\"cflshid_32351\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32352\">581.643</span></div><div class=\"t m0 xd5 h2 y700 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32353\">Giovanna<span class=\"_ _a\" id=\"cflshid_32354\"></span></div><div class=\"t m0 xd5 h2 y701 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32355\">Manfredi</div><div class=\"t m0 x57 h2 y702 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32356\">Consigliere</div><div class=\"t m0 x97 h2 y700 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32357\">01-gen/</div><div class=\"t m0 xd9 h2 y701 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32358\">31-dic</div><div class=\"t m0 x28 h5 y702 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32359\"><span id=\"cflshid_32360\">a)</span><span class=\"_ _c3\" id=\"cflshid_32361\">\u00a0</span><span id=\"cflshid_32362\">3.200 </span><span class=\"_ _76\" id=\"cflshid_32363\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32364\"><span id=\"cflshid_32365\">-</span><span class=\"_ _a0\" id=\"cflshid_32366\">\u00a0</span><span id=\"cflshid_32367\">-</span><span class=\"_ _12d\" id=\"cflshid_32368\">\u00a0</span><span id=\"cflshid_32369\">-</span><span class=\"_ _14b\" id=\"cflshid_32370\">\u00a0</span><span id=\"cflshid_32371\">-</span><span class=\"_ _71\" id=\"cflshid_32372\">\u00a0</span><span id=\"cflshid_32373\">-</span><span class=\"_ _c3\" id=\"cflshid_32374\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32375\">3.200 </span></div><div class=\"t m0 xd5 h2 y703 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32376\">Camilla<span class=\"_ _a\" id=\"cflshid_32377\"></span></div><div class=\"t m0 xd5 h2 y704 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32378\">Cucinelli</div><div class=\"t m0 x57 h2 y705 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32379\">Consigliere</div><div class=\"t m0 x97 h2 y703 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32380\">01-gen/</div><div class=\"t m0 xd9 h2 y704 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32381\">31-dic</div><div class=\"t m0 x28 h5 y705 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32382\"><span id=\"cflshid_32383\">a)</span><span class=\"_ _c3\" id=\"cflshid_32384\">\u00a0</span><span id=\"cflshid_32385\">2.800 </span><span class=\"_ _76\" id=\"cflshid_32386\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32387\"><span id=\"cflshid_32388\">-</span><span class=\"_ _a0\" id=\"cflshid_32389\">\u00a0</span><span id=\"cflshid_32390\">-</span><span class=\"_ _12d\" id=\"cflshid_32391\">\u00a0</span><span id=\"cflshid_32392\">-</span><span class=\"_ _14b\" id=\"cflshid_32393\">\u00a0</span><span id=\"cflshid_32394\">-</span><span class=\"_ _71\" id=\"cflshid_32395\">\u00a0</span><span id=\"cflshid_32396\">-</span><span class=\"_ _c3\" id=\"cflshid_32397\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32398\">2.800 </span></div><div class=\"t m0 xd5 h2 y706 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32399\">Carolina<span class=\"_ _a\" id=\"cflshid_32400\"></span></div><div class=\"t m0 xd5 h2 y707 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32401\">Cucinelli</div><div class=\"t m0 x57 h2 y708 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32402\">Consigliere</div><div class=\"t m0 x97 h2 y706 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32403\">01-gen/</div><div class=\"t m0 xd9 h2 y707 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32404\">31-dic</div><div class=\"t m0 x28 h5 y708 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32405\"><span id=\"cflshid_32406\">a)</span><span class=\"_ _c3\" id=\"cflshid_32407\">\u00a0</span><span id=\"cflshid_32408\">3.200 </span><span class=\"_ _76\" id=\"cflshid_32409\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32410\"><span id=\"cflshid_32411\">-</span><span class=\"_ _a0\" id=\"cflshid_32412\">\u00a0</span><span id=\"cflshid_32413\">-</span><span class=\"_ _12d\" id=\"cflshid_32414\">\u00a0</span><span id=\"cflshid_32415\">-</span><span class=\"_ _14b\" id=\"cflshid_32416\">\u00a0</span><span id=\"cflshid_32417\">-</span><span class=\"_ _71\" id=\"cflshid_32418\">\u00a0</span><span id=\"cflshid_32419\">-</span><span class=\"_ _c3\" id=\"cflshid_32420\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32421\">3.200 </span></div><div class=\"t m0 xd5 h2 y709 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32422\">Alessio<span class=\"_ _a\" id=\"cflshid_32423\"></span></div><div class=\"t m0 xd5 h2 y70a ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32424\">Piastrelli</div><div class=\"t m0 x57 h2 y70b ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32425\">Consigliere</div><div class=\"t m0 x97 h2 y709 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32426\">27-apr/</div><div class=\"t m0 xd9 h2 y70a ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32427\">31-dic</div><div class=\"t m0 x28 h5 y70b ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32428\"><span id=\"cflshid_32429\">a)</span><span class=\"_ _c3\" id=\"cflshid_32430\">\u00a0</span><span id=\"cflshid_32431\">1.600 </span><span class=\"_ _76\" id=\"cflshid_32432\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32433\"><span id=\"cflshid_32434\">-</span><span class=\"_ _33\" id=\"cflshid_32435\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32436\">1.600<span class=\"_ _a\" id=\"cflshid_32437\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y70c ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32438\">Stefano<span class=\"_ _a\" id=\"cflshid_32439\"></span></div><div class=\"t m0 xd5 h2 y70d ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32440\">Domenicali</div><div class=\"t m0 x57 h2 y70c ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32441\">Consigliere<span class=\"_ _a\" id=\"cflshid_32442\"></span></div><div class=\"t m0 x57 h2 y70d ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32443\">indipendente</div><div class=\"t m0 x97 h2 y70c ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32444\">01-gen/</div><div class=\"t m0 xd9 h2 y70d ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32445\">31-dic</div><div class=\"t m0 x28 h5 y70e ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32446\"><span id=\"cflshid_32447\">a)</span><span class=\"_ _24a\" id=\"cflshid_32448\">\u00a0</span><span id=\"cflshid_32449\">36.877<span class=\"_ _a\" id=\"cflshid_32450\"></span>\u00a0</span><span class=\"_ _92\" id=\"cflshid_32451\">\u00a0</span><span id=\"cflshid_32452\">3.204 </span><span class=\"_ _12b\" id=\"cflshid_32453\">\u00a0</span><span class=\"ls0 wsff\" id=\"cflshid_32454\"><span id=\"cflshid_32455\">-                     </span><span class=\"_ _12d\" id=\"cflshid_32456\">\u00a0</span><span id=\"cflshid_32457\">-                     </span><span class=\"_ _9c\" id=\"cflshid_32458\">\u00a0</span><span id=\"cflshid_32459\">-                     </span><span class=\"_ _71\" id=\"cflshid_32460\">\u00a0</span><span id=\"cflshid_32461\">-                     </span><span class=\"_ _163\" id=\"cflshid_32462\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32463\">40.081 </span></div><div class=\"t m0 xd5 h2 y70f ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32464\">Andrea<span class=\"_ _a\" id=\"cflshid_32465\"></span></div><div class=\"t m0 xd5 h2 y710 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32466\">Pontremoli</div><div class=\"t m0 x57 h2 y70f ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32467\">Consigliere<span class=\"_ _a\" id=\"cflshid_32468\"></span></div><div class=\"t m0 x57 h2 y710 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32469\">indipendente</div><div class=\"t m0 x97 h2 y70f ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32470\">01-gen/</div><div class=\"t m0 xd9 h2 y710 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32471\">31-dic</div><div class=\"t m0 x28 h5 y711 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32472\"><span id=\"cflshid_32473\">a)</span><span class=\"_ _24a\" id=\"cflshid_32474\">\u00a0</span><span id=\"cflshid_32475\">37.677<span class=\"_ _a\" id=\"cflshid_32476\"></span>\u00a0</span><span class=\"_ _92\" id=\"cflshid_32477\">\u00a0</span><span id=\"cflshid_32478\">3.204 </span><span class=\"_ _12b\" id=\"cflshid_32479\">\u00a0</span><span class=\"ls0 wse5\" id=\"cflshid_32480\"><span id=\"cflshid_32481\">-   </span><span class=\"_ _9c\" id=\"cflshid_32482\">\u00a0</span><span id=\"cflshid_32483\">-   </span><span class=\"_ _9c\" id=\"cflshid_32484\">\u00a0</span><span id=\"cflshid_32485\">-   </span><span class=\"_ _1dd\" id=\"cflshid_32486\">\u00a0</span><span id=\"cflshid_32487\">-   </span><span class=\"_ _163\" id=\"cflshid_32488\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32489\">40.881<span class=\"_ _a\" id=\"cflshid_32490\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y712 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32491\"><span id=\"cflshid_32492\">Ramin<span class=\"_ _a\" id=\"cflshid_32493\"></span>\u00a0<span class=\"_ _0\" id=\"cflshid_32494\"></span></span><span class=\"ls0 ws0\" id=\"cflshid_32495\">\u00a0</span></div><div class=\"t m0 xd5 h2 y713 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32496\">Arani</div><div class=\"t m0 x57 h2 y712 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32497\">Consigliere<span class=\"_ _a\" id=\"cflshid_32498\"></span></div><div class=\"t m0 x57 h2 y713 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32499\">indipendente</div><div class=\"t m0 x97 h2 y712 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32500\">01-gen/</div><div class=\"t m0 xd9 h2 y713 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32501\">31-dic</div><div class=\"t m0 x28 h5 y714 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32502\"><span id=\"cflshid_32503\">a)</span><span class=\"_ _24a\" id=\"cflshid_32504\">\u00a0</span><span id=\"cflshid_32505\">37.277<span class=\"_ _a\" id=\"cflshid_32506\"></span>\u00a0</span><span class=\"_ _24b\" id=\"cflshid_32507\">\u00a0</span><span id=\"cflshid_32508\">1<span class=\"_ _3\" id=\"cflshid_32509\"></span>1.359<span class=\"_ _a\" id=\"cflshid_32510\"></span>\u00a0</span><span class=\"_ _bb\" id=\"cflshid_32511\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32512\"><span id=\"cflshid_32513\">-</span><span class=\"_ _14b\" id=\"cflshid_32514\">\u00a0</span><span id=\"cflshid_32515\">-</span><span class=\"_ _12d\" id=\"cflshid_32516\">\u00a0</span><span id=\"cflshid_32517\">-</span><span class=\"_ _1dd\" id=\"cflshid_32518\">\u00a0</span><span id=\"cflshid_32519\">-</span><span class=\"_ _163\" id=\"cflshid_32520\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32521\">48.636<span class=\"_ _a\" id=\"cflshid_32522\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y715 ff1 fs1 fc0 sc0 ls1a ws0\" id=\"cflshid_32523\">Maria Cecilia<span class=\"_ _a\" id=\"cflshid_32524\"></span></div><div class=\"t m0 xd5 h2 y716 ff1 fs1 fc0 sc0 ls1a ws0\" id=\"cflshid_32525\">La Manna</div><div class=\"t m0 x57 h2 y715 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32526\">Consigliere<span class=\"_ _a\" id=\"cflshid_32527\"></span></div><div class=\"t m0 x57 h2 y716 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32528\">indipendente</div><div class=\"t m0 x97 h2 y715 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32529\">01-gen/</div><div class=\"t m0 xd9 h2 y716 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32530\">31-dic</div><div class=\"t m0 x28 h5 y717 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32531\"><span id=\"cflshid_32532\">a)</span><span class=\"_ _24a\" id=\"cflshid_32533\">\u00a0</span><span id=\"cflshid_32534\">36.477<span class=\"_ _a\" id=\"cflshid_32535\"></span>\u00a0</span><span class=\"_ _bf\" id=\"cflshid_32536\">\u00a0</span><span id=\"cflshid_32537\">22.718<span class=\"_ _a\" id=\"cflshid_32538\"></span>\u00a0</span><span class=\"_ _bb\" id=\"cflshid_32539\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32540\"><span id=\"cflshid_32541\">-</span><span class=\"_ _14b\" id=\"cflshid_32542\">\u00a0</span><span id=\"cflshid_32543\">-</span><span class=\"_ _12d\" id=\"cflshid_32544\">\u00a0</span><span id=\"cflshid_32545\">-</span><span class=\"_ _1dd\" id=\"cflshid_32546\">\u00a0</span><span id=\"cflshid_32547\">-</span><span class=\"_ _163\" id=\"cflshid_32548\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32549\">59.195<span class=\"_ _a\" id=\"cflshid_32550\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y718 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32551\">Emanuela<span class=\"_ _a\" id=\"cflshid_32552\"></span></div><div class=\"t m0 xd5 h2 y719 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32553\">Bonadiman</div><div class=\"t m0 x57 h2 y718 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32554\">Consigliere<span class=\"_ _a\" id=\"cflshid_32555\"></span></div><div class=\"t m0 x57 h2 y719 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32556\">indipendente</div><div class=\"t m0 x97 h2 y718 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32557\">01-gen/</div><div class=\"t m0 xd9 h2 y719 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32558\">31-dic</div><div class=\"t m0 x28 h5 y71a ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32559\"><span id=\"cflshid_32560\">a)</span><span class=\"_ _24a\" id=\"cflshid_32561\">\u00a0</span><span id=\"cflshid_32562\">37.277<span class=\"_ _a\" id=\"cflshid_32563\"></span>\u00a0</span><span class=\"_ _bf\" id=\"cflshid_32564\">\u00a0</span><span id=\"cflshid_32565\">28.398<span class=\"_ _a\" id=\"cflshid_32566\"></span>\u00a0</span><span class=\"_ _bb\" id=\"cflshid_32567\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32568\"><span id=\"cflshid_32569\">-</span><span class=\"_ _14b\" id=\"cflshid_32570\">\u00a0</span><span id=\"cflshid_32571\">-</span><span class=\"_ _12d\" id=\"cflshid_32572\">\u00a0</span><span id=\"cflshid_32573\">-</span><span class=\"_ _1dd\" id=\"cflshid_32574\">\u00a0</span><span id=\"cflshid_32575\">-</span><span class=\"_ _163\" id=\"cflshid_32576\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32577\">65.675<span class=\"_ _a\" id=\"cflshid_32578\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y71b ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32579\"><span id=\"cflshid_32580\">Guido<span class=\"_ _a\" id=\"cflshid_32581\"></span>\u00a0<span class=\"_ _0\" id=\"cflshid_32582\"></span></span><span class=\"ls0 ws0\" id=\"cflshid_32583\">\u00a0</span></div><div class=\"t m0 xd5 h2 y71c ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32584\">Barilla</div><div class=\"t m0 x57 h2 y71b ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32585\">Consigliere<span class=\"_ _a\" id=\"cflshid_32586\"></span></div><div class=\"t m0 x57 h2 y71c ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32587\">indipendente</div><div class=\"t m0 x97 h2 y71b ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32588\">27-apr/</div><div class=\"t m0 xd9 h2 y71c ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32589\">31-dic</div><div class=\"t m0 x28 h5 y71d ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32590\"><span id=\"cflshid_32591\">a)</span><span class=\"_ _24a\" id=\"cflshid_32592\">\u00a0</span><span id=\"cflshid_32593\">26.464<span class=\"_ _a\" id=\"cflshid_32594\"></span>\u00a0</span><span class=\"_ _14b\" id=\"cflshid_32595\">\u00a0</span><span class=\"ls0 wse5\" id=\"cflshid_32596\"><span id=\"cflshid_32597\">-  <span class=\"_ _a\" id=\"cflshid_32598\"></span>\u00a0</span><span class=\"_ _7c\" id=\"cflshid_32599\">\u00a0</span><span class=\"ws0\" id=\"cflshid_32600\"><span id=\"cflshid_32601\">-</span><span class=\"_ _9c\" id=\"cflshid_32602\">\u00a0</span><span id=\"cflshid_32603\">-</span><span class=\"_ _9c\" id=\"cflshid_32604\">\u00a0</span><span id=\"cflshid_32605\">-</span><span class=\"_ _1dd\" id=\"cflshid_32606\">\u00a0</span><span id=\"cflshid_32607\">-</span><span class=\"_ _163\" id=\"cflshid_32608\">\u00a0</span></span></span><span class=\"ff3\" id=\"cflshid_32609\">26.464<span class=\"_ _a\" id=\"cflshid_32610\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y71e ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32611\">Chiara<span class=\"_ _a\" id=\"cflshid_32612\"></span></div><div class=\"t m0 xd5 h2 y71f ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32613\">Dorigotti</div><div class=\"t m0 x57 h2 y71e ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32614\">Consigliere<span class=\"_ _a\" id=\"cflshid_32615\"></span></div><div class=\"t m0 x57 h2 y71f ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32616\">indipendente</div><div class=\"t m0 x97 h2 y71e ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32617\">27-apr/</div><div class=\"t m0 xd9 h2 y71f ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32618\">31-dic</div><div class=\"t m0 x28 h5 y720 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32619\"><span id=\"cflshid_32620\">a)</span><span class=\"_ _24a\" id=\"cflshid_32621\">\u00a0</span><span id=\"cflshid_32622\">26.064<span class=\"_ _a\" id=\"cflshid_32623\"></span>\u00a0</span><span class=\"_ _bf\" id=\"cflshid_32624\">\u00a0</span><span id=\"cflshid_32625\">16.309<span class=\"_ _a\" id=\"cflshid_32626\"></span>\u00a0</span><span class=\"_ _bb\" id=\"cflshid_32627\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32628\"><span id=\"cflshid_32629\">-</span><span class=\"_ _14b\" id=\"cflshid_32630\">\u00a0</span><span id=\"cflshid_32631\">-</span><span class=\"_ _12d\" id=\"cflshid_32632\">\u00a0</span><span id=\"cflshid_32633\">-</span><span class=\"_ _1dd\" id=\"cflshid_32634\">\u00a0</span><span id=\"cflshid_32635\">-</span><span class=\"_ _163\" id=\"cflshid_32636\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32637\">42.373<span class=\"_ _a\" id=\"cflshid_32638\"></span>\u00a0</span></div><div class=\"t m0 x3 h3 y721 ff1 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32639\">a) con l'approvazione del bilancio chiuso per l'esercizio 2025.</div>Si segnala che gli importi sopra esposti non includono le retribuzioni percepite come reddito da lavoro dipendente<div class=\"t m0 x3 h6 y6e2 ff1 fs4 fc0 sc0 ls0 wsac\" id=\"cflshid_32649\">La tabella seguente riepiloga i compensi corrisposti ai membri del Collegio Sindacale per l\u2019esercizio chiuso al 31 </div><div class=\"t m0 x3 h6 y723 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32650\">dicembre 2023:</div><div class=\"t m0 x3 h1a y724 ff42 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_32651\">Collegio sindacale</div><div class=\"t m0 x3 h14 y725 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32652\"> (In Eur<span class=\"_ _3\" id=\"cflshid_32653\"></span>o)</div><div class=\"t m0 x93 h11 y726 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32654\">Esercizio Chiuso al 31 dicembr<span class=\"_ _3\" id=\"cflshid_32655\"></span>e 2023</div><div class=\"t m0 x3 h11 y727 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32656\"><span id=\"cflshid_32657\">Nome e cognome</span><span class=\"_ _205\" id=\"cflshid_32658\">\u00a0</span><span id=\"cflshid_32659\">Carica ricoperta</span><span class=\"_ _13c\" id=\"cflshid_32660\">\u00a0</span><span id=\"cflshid_32661\">Periodo per cui \u00e8 stata </span></div><div class=\"t m0 x1c h11 y728 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32662\">ricoperta la carica</div><div class=\"t m0 x70 h11 y727 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32663\">Scadenza della </div><div class=\"t m0 xda h11 y728 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32664\">carica</div><div class=\"t m0 x4f h11 y727 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32665\">Emolumenti per </div><div class=\"t m0 x48 h11 y728 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32666\">la carica</div><div class=\"t m0 x73 h11 y727 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32667\">T<span class=\"_ _0\" id=\"cflshid_32668\"></span>otale generale</div><div class=\"t m0 x3 h5 y729 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_32669\"><span id=\"cflshid_32670\">Paolo Prandi</span><span class=\"_ _109\" id=\"cflshid_32671\">\u00a0</span><span id=\"cflshid_32672\">Presidente </span><span class=\"_ _1b7\" id=\"cflshid_32673\">\u00a0</span><span id=\"cflshid_32674\">01-gen/31-dic</span><span class=\"_ _18f\" id=\"cflshid_32675\">\u00a0</span><span id=\"cflshid_32676\">a) b)</span><span class=\"_ _6\" id=\"cflshid_32677\">\u00a0</span><span id=\"cflshid_32678\">           71.750 </span><span class=\"_ _24\" id=\"cflshid_32679\">\u00a0</span><span class=\"ff3\" id=\"cflshid_32680\">           71.750 </span></div><div class=\"t m0 x3 h5 y72a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_32681\"><span id=\"cflshid_32682\">Gerardo Longobardi </span><span class=\"_ _128\" id=\"cflshid_32683\">\u00a0</span><span class=\"ff6\" id=\"cflshid_32684\"><span id=\"cflshid_32685\">Sindaco effettivo</span><span class=\"_ _50\" id=\"cflshid_32686\">\u00a0</span></span><span id=\"cflshid_32687\">01-gen/26-apr</span><span class=\"_ _233\" id=\"cflshid_32688\">\u00a0</span><span id=\"cflshid_32689\">b)</span><span class=\"_ _6\" id=\"cflshid_32690\">\u00a0</span><span id=\"cflshid_32691\">           12.000 </span><span class=\"_ _1c0\" id=\"cflshid_32692\">\u00a0</span><span class=\"ff3\" id=\"cflshid_32693\">           12.000 </span></div><div class=\"t m0 x3 h5 y72b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_32694\"><span id=\"cflshid_32695\">Alessandra Stabilini</span><span class=\"_ _188\" id=\"cflshid_32696\">\u00a0</span><span class=\"ff6\" id=\"cflshid_32697\"><span id=\"cflshid_32698\">Sindaco effettivo</span><span class=\"_ _6a\" id=\"cflshid_32699\">\u00a0</span></span><span id=\"cflshid_32700\">01-gen/26-apr</span><span class=\"_ _199\" id=\"cflshid_32701\">\u00a0</span><span id=\"cflshid_32702\">b)</span><span class=\"_ _6\" id=\"cflshid_32703\">\u00a0</span><span id=\"cflshid_32704\">           12.000 </span><span class=\"_ _24c\" id=\"cflshid_32705\">\u00a0</span><span class=\"ff3\" id=\"cflshid_32706\">           12.000 </span></div><div class=\"t m0 x3 h5 y72c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_32707\"><span id=\"cflshid_32708\">Anna Maria Fellegara</span><span class=\"_ _144\" id=\"cflshid_32709\">\u00a0</span><span class=\"ff6\" id=\"cflshid_32710\"><span id=\"cflshid_32711\">Sindaco effettivo</span><span class=\"_ _18f\" id=\"cflshid_32712\">\u00a0</span></span><span id=\"cflshid_32713\">27-apr/31-dic</span><span class=\"_ _fc\" id=\"cflshid_32714\">\u00a0</span><span id=\"cflshid_32715\">a)</span><span class=\"_ _6\" id=\"cflshid_32716\">\u00a0</span><span id=\"cflshid_32717\">           43.500 </span><span class=\"_ _24\" id=\"cflshid_32718\">\u00a0</span><span class=\"ff3\" id=\"cflshid_32719\">           43.500 </span></div><div class=\"t m0 x3 h5 y72d ff1 fs1 fc0 sc0 ls0 ws62\" id=\"cflshid_32720\"><span id=\"cflshid_32721\">Dante V<span class=\"_ _1\" id=\"cflshid_32722\"></span>alobra</span><span class=\"_ _ae\" id=\"cflshid_32723\">\u00a0</span><span class=\"ff6 ws0\" id=\"cflshid_32724\"><span id=\"cflshid_32725\">Sindaco effettivo</span><span class=\"_ _18f\" id=\"cflshid_32726\">\u00a0</span><span class=\"ff1\" id=\"cflshid_32727\"><span id=\"cflshid_32728\">27-apr/31-dic</span><span class=\"_ _fc\" id=\"cflshid_32729\">\u00a0</span><span id=\"cflshid_32730\">a)</span><span class=\"_ _6\" id=\"cflshid_32731\">\u00a0</span><span id=\"cflshid_32732\">           43.500 </span><span class=\"_ _24\" id=\"cflshid_32733\">\u00a0</span><span class=\"ff3\" id=\"cflshid_32734\">           43.500 </span></span></span></div><div class=\"t m0 x3 h3 y72e ff1 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32735\">a) con l\u2019approvazione del bilancio chiuso per l\u2019esercizio 2025</div><div class=\"t m0 x3 h3 y72f ff1 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32736\">b) con l\u2019approvazione del bilancio chiuso per l\u2019esercizio 2022</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "shtag_24786": {
   "value": "<div class=\"t m0 x3 h6 y6e5 ff1 fs4 fc0 sc0 ls9 wsb2\" id=\"cflshid_32204\">COMPENSI <span class=\"_ _2\" id=\"cflshid_32205\"></span>AL<span class=\"_ _3\" id=\"cflshid_32206\"></span> CONSIGLIO DI<span class=\"_ _3\" id=\"cflshid_32207\"></span><span class=\"_ _0\" id=\"cflshid_32208\"></span>AMMINISTRAZIONE ED<span class=\"_ _3\" id=\"cflshid_32209\"></span><span class=\"_ _0\" id=\"cflshid_32210\"></span>AL<span class=\"_ _0\" id=\"cflshid_32211\"></span> COLLEGIO SINDACALE </div><div class=\"t m0 x3 h6 y6e6 ff1 fs4 fc0 sc0 ls11 ws4b\" id=\"cflshid_32212\">L<span class=\"_ _2\" id=\"cflshid_32213\"></span>\u2019ammontare dei compensi spettanti ai componenti del Consiglio di <span class=\"_ _0\" id=\"cflshid_32214\"></span>Amministrazione della Brunello Cucinelli S.p.A. </div><div class=\"t m0 x3 h6 y6e7 ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_32215\">al 31 dicembre 2023 \u00e8 pari complessivamente ad Euro 2.392 migliaia. </div><div class=\"t m0 x3 h6 y6e8 ff1 fs4 fc0 sc0 ls11 ws44\" id=\"cflshid_32216\">I compensi maturati relativi al Collegio Sindacale della Brunello Cucinelli S.p.A. al 31 dicembre 2023 ammontano ad </div><div class=\"t m0 x3 h6 y6e9 ff1 fs4 fc0 sc0 ls11 ws0\" id=\"cflshid_32217\">Euro 183 migliaia.</div><div class=\"t m0 x3 h6 y6ea ff1 fs4 fc0 sc0 ls11 ws80\" id=\"cflshid_32218\">La tabella che segue riporta i compensi spettanti ai componenti del Consiglio di <span class=\"_ _0\" id=\"cflshid_32219\"></span>Amministrazione per l\u2019esercizio chiuso </div>al 31 dicembre 2023 dalla Brunello Cucinelli S.p.A. e dalle societ\u00e0 da esso direttamente o indirettamente controllate<div class=\"t m0 x3 h5 y6ec ff3 fs1 fc0 sc0 ls0 ws63\" id=\"cflshid_32221\">Consiglio <span class=\"_ _a\" id=\"cflshid_32222\"></span>di Amministrazione</div><div class=\"t m0 xd5 h14 y6ed fff fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32223\"> (In <span class=\"_ _3\" id=\"cflshid_32224\"></span>Euro)</div><div class=\"t m0 xb8 h11 y6ee ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32225\"><span class=\"_ _102\" id=\"cflshid_32226\">\u00a0</span><span class=\"ls18\" id=\"cflshid_32227\">Esercizio chiuso al 31 dicembre 2023</span></div><div class=\"t m0 xd5 h11 y6ef ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32228\"><span id=\"cflshid_32229\">Nome e </span><span class=\"ls0\" id=\"cflshid_32230\">\u00a0</span></div><div class=\"t m0 xd5 h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32231\">cognome</div><div class=\"t m0 x57 h11 y6ef ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32232\"><span id=\"cflshid_32233\">Carica </span><span class=\"ls0 ws0\" id=\"cflshid_32234\">\u00a0</span></div><div class=\"t m0 x57 h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32235\">ricoperta</div><div class=\"t m0 xd6 h11 y6ef ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32236\">Periodo per </div><div class=\"t m0 x5e h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32237\">cui \u00e8 stata </div><div class=\"t m0 xd6 h11 y6f1 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32238\">ricoperta la </div><div class=\"t m0 xd7 h11 y6f2 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32239\">carica</div><div class=\"t m0 x9c h11 y6ef ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32240\">Scadenza </div><div class=\"t m0 xd3 h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32241\">della </div><div class=\"t m0 x89 h11 y6f1 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32242\">carica</div><div class=\"t m0 xa6 h11 y6ef ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32243\">Compensi </div><div class=\"t m0 x92 h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32244\">per la </div><div class=\"t m0 x47 h11 y6f1 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32245\">carica</div><div class=\"t m0 x85 h11 y6ef ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32246\">Compensi </div><div class=\"t m0 x9a h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32247\"><span id=\"cflshid_32248\">per <span class=\"_ _44\" id=\"cflshid_32249\"></span></span><span class=\"ls0 ws0\" id=\"cflshid_32250\">\u00a0</span></div><div class=\"t m0 xc6 h11 y6f1 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32251\">partec.a </div><div class=\"t m0 xc6 h11 y6f2 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32252\">comitati</div><div class=\"t m0 x91 h11 y6ef ffe fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32253\">Benefici </div><div class=\"t m0 x70 h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32254\">non </div><div class=\"t m0 x62 h11 y6f1 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32255\">monetari</div><div class=\"t m0 x38 h11 y6ef ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32256\">Bonus </div><div class=\"t m0 x9f h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32257\">e altri </div><div class=\"t m0 x4d h11 y6f1 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32258\">incentivi </div><div class=\"t m0 xc5 h11 y6ef ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32259\">Altri </div><div class=\"t m0 x4f h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32260\">compensi</div><div class=\"t m0 x2e h11 y6ef ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32261\">Altri compensi </div><div class=\"t m0 x99 h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32262\">percepiti </div><div class=\"t m0 x80 h11 y6f1 ff3 fs2 fc0 sc0 ls18 ws0\" id=\"cflshid_32263\">da Societ\u00e0 </div><div class=\"t m0 x88 h11 y6f2 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32264\">controllate</div><div class=\"t m0 xbd h11 y6ef ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32265\">T<span class=\"_ _0\" id=\"cflshid_32266\"></span>otale </div><div class=\"t m0 xd8 h11 y6f0 ff3 fs2 fc0 sc0 ls18 ws6f\" id=\"cflshid_32267\">generale</div><div class=\"t m0 xd5 h2 y6f3 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32268\">Brunello<span class=\"_ _a\" id=\"cflshid_32269\"></span></div><div class=\"t m0 xd5 h2 y6f4 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32270\">Cucinelli</div><div class=\"t m0 x57 h2 y6f5 ff1 fs1 fc0 sc0 ls1a ws0\" id=\"cflshid_32271\">Presidente Esecutivo</div><div class=\"t m0 x97 h2 y6f3 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32272\">01-gen/</div><div class=\"t m0 xd9 h2 y6f4 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32273\">31-dic</div><div class=\"t m0 x28 h5 y6f5 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32274\"><span id=\"cflshid_32275\">a)</span><span class=\"_ _26\" id=\"cflshid_32276\">\u00a0</span><span id=\"cflshid_32277\">895.148<span class=\"_ _a\" id=\"cflshid_32278\"></span>\u00a0</span><span class=\"_ _76\" id=\"cflshid_32279\">\u00a0</span><span class=\"ls0 wsff\" id=\"cflshid_32280\"><span id=\"cflshid_32281\">-                     </span><span class=\"_ _7c\" id=\"cflshid_32282\">\u00a0</span><span id=\"cflshid_32283\">-                     </span><span class=\"_ _12d\" id=\"cflshid_32284\">\u00a0</span><span id=\"cflshid_32285\">-                     </span><span class=\"_ _9c\" id=\"cflshid_32286\">\u00a0</span><span id=\"cflshid_32287\">-                     </span><span class=\"_ _71\" id=\"cflshid_32288\">\u00a0</span><span id=\"cflshid_32289\">-                     </span><span class=\"_ _de\" id=\"cflshid_32290\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32291\">895.148<span class=\"_ _a\" id=\"cflshid_32292\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y6f6 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32293\">Riccardo<span class=\"_ _a\" id=\"cflshid_32294\"></span></div><div class=\"t m0 xd5 h2 y6f7 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32295\">Stefanelli</div><div class=\"t m0 x57 h2 y6f8 ff1 fs1 fc0 sc0 ls1a ws0\" id=\"cflshid_32296\">Consigliere e<span class=\"_ _a\" id=\"cflshid_32297\"></span></div><div class=\"t m0 x57 h2 y6f9 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32298\">Amministratore<span class=\"_ _a\" id=\"cflshid_32299\"></span></div><div class=\"t m0 x57 h2 y6fa ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32300\">Delegato</div><div class=\"t m0 x97 h2 y6f6 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32301\">01-gen/</div><div class=\"t m0 xd9 h2 y6f7 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32302\">31-dic</div><div class=\"t m0 x28 h5 y6f9 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32303\"><span id=\"cflshid_32304\">a)</span><span class=\"_ _26\" id=\"cflshid_32305\">\u00a0</span><span id=\"cflshid_32306\">281.243<span class=\"_ _a\" id=\"cflshid_32307\"></span>\u00a0</span><span class=\"_ _76\" id=\"cflshid_32308\">\u00a0</span><span class=\"ls0 wse5\" id=\"cflshid_32309\"><span id=\"cflshid_32310\">-   </span><span class=\"_ _7c\" id=\"cflshid_32311\">\u00a0</span><span id=\"cflshid_32312\">-  <span class=\"_ _a\" id=\"cflshid_32313\"></span>\u00a0</span><span class=\"_ _de\" id=\"cflshid_32314\">\u00a0</span></span><span id=\"cflshid_32315\">300.000</span><span class=\"_ _14b\" id=\"cflshid_32316\">\u00a0</span><span class=\"ls0 wse5\" id=\"cflshid_32317\"><span id=\"cflshid_32318\">-   </span><span class=\"_ _1dd\" id=\"cflshid_32319\">\u00a0</span><span id=\"cflshid_32320\">-   </span><span class=\"_ _26\" id=\"cflshid_32321\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32322\">581.243<span class=\"_ _a\" id=\"cflshid_32323\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y6fb ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32324\">Luca<span class=\"_ _a\" id=\"cflshid_32325\"></span></div><div class=\"t m0 xd5 h2 y6fc ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32326\">Lisandroni<span class=\"_ _a\" id=\"cflshid_32327\"></span></div><div class=\"t m0 x57 h2 y6fd ff1 fs1 fc0 sc0 ls1a ws0\" id=\"cflshid_32328\">Consigliere e<span class=\"_ _a\" id=\"cflshid_32329\"></span></div><div class=\"t m0 x57 h2 y6fe ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32330\">Amministratore<span class=\"_ _a\" id=\"cflshid_32331\"></span></div><div class=\"t m0 x57 h2 y6ff ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32332\">Delegato</div><div class=\"t m0 x97 h2 y6fb ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32333\">01-gen/</div><div class=\"t m0 xd9 h2 y6fc ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32334\">31-dic</div><div class=\"t m0 x28 h5 y6fe ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32335\"><span id=\"cflshid_32336\">a)</span><span class=\"_ _26\" id=\"cflshid_32337\">\u00a0</span><span id=\"cflshid_32338\">281.643</span><span class=\"_ _4d\" id=\"cflshid_32339\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32340\"><span id=\"cflshid_32341\">-</span><span class=\"_ _7c\" id=\"cflshid_32342\">\u00a0</span><span id=\"cflshid_32343\">-</span><span class=\"_ _26\" id=\"cflshid_32344\">\u00a0</span></span><span id=\"cflshid_32345\">300.000</span><span class=\"_ _14b\" id=\"cflshid_32346\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32347\"><span id=\"cflshid_32348\">-</span><span class=\"_ _1dd\" id=\"cflshid_32349\">\u00a0</span><span id=\"cflshid_32350\">-</span><span class=\"_ _de\" id=\"cflshid_32351\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32352\">581.643</span></div><div class=\"t m0 xd5 h2 y700 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32353\">Giovanna<span class=\"_ _a\" id=\"cflshid_32354\"></span></div><div class=\"t m0 xd5 h2 y701 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32355\">Manfredi</div><div class=\"t m0 x57 h2 y702 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32356\">Consigliere</div><div class=\"t m0 x97 h2 y700 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32357\">01-gen/</div><div class=\"t m0 xd9 h2 y701 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32358\">31-dic</div><div class=\"t m0 x28 h5 y702 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32359\"><span id=\"cflshid_32360\">a)</span><span class=\"_ _c3\" id=\"cflshid_32361\">\u00a0</span><span id=\"cflshid_32362\">3.200 </span><span class=\"_ _76\" id=\"cflshid_32363\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32364\"><span id=\"cflshid_32365\">-</span><span class=\"_ _a0\" id=\"cflshid_32366\">\u00a0</span><span id=\"cflshid_32367\">-</span><span class=\"_ _12d\" id=\"cflshid_32368\">\u00a0</span><span id=\"cflshid_32369\">-</span><span class=\"_ _14b\" id=\"cflshid_32370\">\u00a0</span><span id=\"cflshid_32371\">-</span><span class=\"_ _71\" id=\"cflshid_32372\">\u00a0</span><span id=\"cflshid_32373\">-</span><span class=\"_ _c3\" id=\"cflshid_32374\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32375\">3.200 </span></div><div class=\"t m0 xd5 h2 y703 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32376\">Camilla<span class=\"_ _a\" id=\"cflshid_32377\"></span></div><div class=\"t m0 xd5 h2 y704 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32378\">Cucinelli</div><div class=\"t m0 x57 h2 y705 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32379\">Consigliere</div><div class=\"t m0 x97 h2 y703 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32380\">01-gen/</div><div class=\"t m0 xd9 h2 y704 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32381\">31-dic</div><div class=\"t m0 x28 h5 y705 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32382\"><span id=\"cflshid_32383\">a)</span><span class=\"_ _c3\" id=\"cflshid_32384\">\u00a0</span><span id=\"cflshid_32385\">2.800 </span><span class=\"_ _76\" id=\"cflshid_32386\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32387\"><span id=\"cflshid_32388\">-</span><span class=\"_ _a0\" id=\"cflshid_32389\">\u00a0</span><span id=\"cflshid_32390\">-</span><span class=\"_ _12d\" id=\"cflshid_32391\">\u00a0</span><span id=\"cflshid_32392\">-</span><span class=\"_ _14b\" id=\"cflshid_32393\">\u00a0</span><span id=\"cflshid_32394\">-</span><span class=\"_ _71\" id=\"cflshid_32395\">\u00a0</span><span id=\"cflshid_32396\">-</span><span class=\"_ _c3\" id=\"cflshid_32397\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32398\">2.800 </span></div><div class=\"t m0 xd5 h2 y706 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32399\">Carolina<span class=\"_ _a\" id=\"cflshid_32400\"></span></div><div class=\"t m0 xd5 h2 y707 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32401\">Cucinelli</div><div class=\"t m0 x57 h2 y708 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32402\">Consigliere</div><div class=\"t m0 x97 h2 y706 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32403\">01-gen/</div><div class=\"t m0 xd9 h2 y707 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32404\">31-dic</div><div class=\"t m0 x28 h5 y708 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32405\"><span id=\"cflshid_32406\">a)</span><span class=\"_ _c3\" id=\"cflshid_32407\">\u00a0</span><span id=\"cflshid_32408\">3.200 </span><span class=\"_ _76\" id=\"cflshid_32409\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32410\"><span id=\"cflshid_32411\">-</span><span class=\"_ _a0\" id=\"cflshid_32412\">\u00a0</span><span id=\"cflshid_32413\">-</span><span class=\"_ _12d\" id=\"cflshid_32414\">\u00a0</span><span id=\"cflshid_32415\">-</span><span class=\"_ _14b\" id=\"cflshid_32416\">\u00a0</span><span id=\"cflshid_32417\">-</span><span class=\"_ _71\" id=\"cflshid_32418\">\u00a0</span><span id=\"cflshid_32419\">-</span><span class=\"_ _c3\" id=\"cflshid_32420\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32421\">3.200 </span></div><div class=\"t m0 xd5 h2 y709 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32422\">Alessio<span class=\"_ _a\" id=\"cflshid_32423\"></span></div><div class=\"t m0 xd5 h2 y70a ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32424\">Piastrelli</div><div class=\"t m0 x57 h2 y70b ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32425\">Consigliere</div><div class=\"t m0 x97 h2 y709 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32426\">27-apr/</div><div class=\"t m0 xd9 h2 y70a ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32427\">31-dic</div><div class=\"t m0 x28 h5 y70b ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32428\"><span id=\"cflshid_32429\">a)</span><span class=\"_ _c3\" id=\"cflshid_32430\">\u00a0</span><span id=\"cflshid_32431\">1.600 </span><span class=\"_ _76\" id=\"cflshid_32432\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32433\"><span id=\"cflshid_32434\">-</span><span class=\"_ _33\" id=\"cflshid_32435\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32436\">1.600<span class=\"_ _a\" id=\"cflshid_32437\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y70c ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32438\">Stefano<span class=\"_ _a\" id=\"cflshid_32439\"></span></div><div class=\"t m0 xd5 h2 y70d ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32440\">Domenicali</div><div class=\"t m0 x57 h2 y70c ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32441\">Consigliere<span class=\"_ _a\" id=\"cflshid_32442\"></span></div><div class=\"t m0 x57 h2 y70d ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32443\">indipendente</div><div class=\"t m0 x97 h2 y70c ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32444\">01-gen/</div><div class=\"t m0 xd9 h2 y70d ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32445\">31-dic</div><div class=\"t m0 x28 h5 y70e ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32446\"><span id=\"cflshid_32447\">a)</span><span class=\"_ _24a\" id=\"cflshid_32448\">\u00a0</span><span id=\"cflshid_32449\">36.877<span class=\"_ _a\" id=\"cflshid_32450\"></span>\u00a0</span><span class=\"_ _92\" id=\"cflshid_32451\">\u00a0</span><span id=\"cflshid_32452\">3.204 </span><span class=\"_ _12b\" id=\"cflshid_32453\">\u00a0</span><span class=\"ls0 wsff\" id=\"cflshid_32454\"><span id=\"cflshid_32455\">-                     </span><span class=\"_ _12d\" id=\"cflshid_32456\">\u00a0</span><span id=\"cflshid_32457\">-                     </span><span class=\"_ _9c\" id=\"cflshid_32458\">\u00a0</span><span id=\"cflshid_32459\">-                     </span><span class=\"_ _71\" id=\"cflshid_32460\">\u00a0</span><span id=\"cflshid_32461\">-                     </span><span class=\"_ _163\" id=\"cflshid_32462\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32463\">40.081 </span></div><div class=\"t m0 xd5 h2 y70f ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32464\">Andrea<span class=\"_ _a\" id=\"cflshid_32465\"></span></div><div class=\"t m0 xd5 h2 y710 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32466\">Pontremoli</div><div class=\"t m0 x57 h2 y70f ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32467\">Consigliere<span class=\"_ _a\" id=\"cflshid_32468\"></span></div><div class=\"t m0 x57 h2 y710 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32469\">indipendente</div><div class=\"t m0 x97 h2 y70f ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32470\">01-gen/</div><div class=\"t m0 xd9 h2 y710 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32471\">31-dic</div><div class=\"t m0 x28 h5 y711 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32472\"><span id=\"cflshid_32473\">a)</span><span class=\"_ _24a\" id=\"cflshid_32474\">\u00a0</span><span id=\"cflshid_32475\">37.677<span class=\"_ _a\" id=\"cflshid_32476\"></span>\u00a0</span><span class=\"_ _92\" id=\"cflshid_32477\">\u00a0</span><span id=\"cflshid_32478\">3.204 </span><span class=\"_ _12b\" id=\"cflshid_32479\">\u00a0</span><span class=\"ls0 wse5\" id=\"cflshid_32480\"><span id=\"cflshid_32481\">-   </span><span class=\"_ _9c\" id=\"cflshid_32482\">\u00a0</span><span id=\"cflshid_32483\">-   </span><span class=\"_ _9c\" id=\"cflshid_32484\">\u00a0</span><span id=\"cflshid_32485\">-   </span><span class=\"_ _1dd\" id=\"cflshid_32486\">\u00a0</span><span id=\"cflshid_32487\">-   </span><span class=\"_ _163\" id=\"cflshid_32488\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32489\">40.881<span class=\"_ _a\" id=\"cflshid_32490\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y712 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32491\"><span id=\"cflshid_32492\">Ramin<span class=\"_ _a\" id=\"cflshid_32493\"></span>\u00a0<span class=\"_ _0\" id=\"cflshid_32494\"></span></span><span class=\"ls0 ws0\" id=\"cflshid_32495\">\u00a0</span></div><div class=\"t m0 xd5 h2 y713 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32496\">Arani</div><div class=\"t m0 x57 h2 y712 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32497\">Consigliere<span class=\"_ _a\" id=\"cflshid_32498\"></span></div><div class=\"t m0 x57 h2 y713 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32499\">indipendente</div><div class=\"t m0 x97 h2 y712 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32500\">01-gen/</div><div class=\"t m0 xd9 h2 y713 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32501\">31-dic</div><div class=\"t m0 x28 h5 y714 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32502\"><span id=\"cflshid_32503\">a)</span><span class=\"_ _24a\" id=\"cflshid_32504\">\u00a0</span><span id=\"cflshid_32505\">37.277<span class=\"_ _a\" id=\"cflshid_32506\"></span>\u00a0</span><span class=\"_ _24b\" id=\"cflshid_32507\">\u00a0</span><span id=\"cflshid_32508\">1<span class=\"_ _3\" id=\"cflshid_32509\"></span>1.359<span class=\"_ _a\" id=\"cflshid_32510\"></span>\u00a0</span><span class=\"_ _bb\" id=\"cflshid_32511\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32512\"><span id=\"cflshid_32513\">-</span><span class=\"_ _14b\" id=\"cflshid_32514\">\u00a0</span><span id=\"cflshid_32515\">-</span><span class=\"_ _12d\" id=\"cflshid_32516\">\u00a0</span><span id=\"cflshid_32517\">-</span><span class=\"_ _1dd\" id=\"cflshid_32518\">\u00a0</span><span id=\"cflshid_32519\">-</span><span class=\"_ _163\" id=\"cflshid_32520\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32521\">48.636<span class=\"_ _a\" id=\"cflshid_32522\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y715 ff1 fs1 fc0 sc0 ls1a ws0\" id=\"cflshid_32523\">Maria Cecilia<span class=\"_ _a\" id=\"cflshid_32524\"></span></div><div class=\"t m0 xd5 h2 y716 ff1 fs1 fc0 sc0 ls1a ws0\" id=\"cflshid_32525\">La Manna</div><div class=\"t m0 x57 h2 y715 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32526\">Consigliere<span class=\"_ _a\" id=\"cflshid_32527\"></span></div><div class=\"t m0 x57 h2 y716 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32528\">indipendente</div><div class=\"t m0 x97 h2 y715 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32529\">01-gen/</div><div class=\"t m0 xd9 h2 y716 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32530\">31-dic</div><div class=\"t m0 x28 h5 y717 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32531\"><span id=\"cflshid_32532\">a)</span><span class=\"_ _24a\" id=\"cflshid_32533\">\u00a0</span><span id=\"cflshid_32534\">36.477<span class=\"_ _a\" id=\"cflshid_32535\"></span>\u00a0</span><span class=\"_ _bf\" id=\"cflshid_32536\">\u00a0</span><span id=\"cflshid_32537\">22.718<span class=\"_ _a\" id=\"cflshid_32538\"></span>\u00a0</span><span class=\"_ _bb\" id=\"cflshid_32539\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32540\"><span id=\"cflshid_32541\">-</span><span class=\"_ _14b\" id=\"cflshid_32542\">\u00a0</span><span id=\"cflshid_32543\">-</span><span class=\"_ _12d\" id=\"cflshid_32544\">\u00a0</span><span id=\"cflshid_32545\">-</span><span class=\"_ _1dd\" id=\"cflshid_32546\">\u00a0</span><span id=\"cflshid_32547\">-</span><span class=\"_ _163\" id=\"cflshid_32548\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32549\">59.195<span class=\"_ _a\" id=\"cflshid_32550\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y718 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32551\">Emanuela<span class=\"_ _a\" id=\"cflshid_32552\"></span></div><div class=\"t m0 xd5 h2 y719 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32553\">Bonadiman</div><div class=\"t m0 x57 h2 y718 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32554\">Consigliere<span class=\"_ _a\" id=\"cflshid_32555\"></span></div><div class=\"t m0 x57 h2 y719 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32556\">indipendente</div><div class=\"t m0 x97 h2 y718 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32557\">01-gen/</div><div class=\"t m0 xd9 h2 y719 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32558\">31-dic</div><div class=\"t m0 x28 h5 y71a ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32559\"><span id=\"cflshid_32560\">a)</span><span class=\"_ _24a\" id=\"cflshid_32561\">\u00a0</span><span id=\"cflshid_32562\">37.277<span class=\"_ _a\" id=\"cflshid_32563\"></span>\u00a0</span><span class=\"_ _bf\" id=\"cflshid_32564\">\u00a0</span><span id=\"cflshid_32565\">28.398<span class=\"_ _a\" id=\"cflshid_32566\"></span>\u00a0</span><span class=\"_ _bb\" id=\"cflshid_32567\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32568\"><span id=\"cflshid_32569\">-</span><span class=\"_ _14b\" id=\"cflshid_32570\">\u00a0</span><span id=\"cflshid_32571\">-</span><span class=\"_ _12d\" id=\"cflshid_32572\">\u00a0</span><span id=\"cflshid_32573\">-</span><span class=\"_ _1dd\" id=\"cflshid_32574\">\u00a0</span><span id=\"cflshid_32575\">-</span><span class=\"_ _163\" id=\"cflshid_32576\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32577\">65.675<span class=\"_ _a\" id=\"cflshid_32578\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y71b ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32579\"><span id=\"cflshid_32580\">Guido<span class=\"_ _a\" id=\"cflshid_32581\"></span>\u00a0<span class=\"_ _0\" id=\"cflshid_32582\"></span></span><span class=\"ls0 ws0\" id=\"cflshid_32583\">\u00a0</span></div><div class=\"t m0 xd5 h2 y71c ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32584\">Barilla</div><div class=\"t m0 x57 h2 y71b ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32585\">Consigliere<span class=\"_ _a\" id=\"cflshid_32586\"></span></div><div class=\"t m0 x57 h2 y71c ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32587\">indipendente</div><div class=\"t m0 x97 h2 y71b ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32588\">27-apr/</div><div class=\"t m0 xd9 h2 y71c ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32589\">31-dic</div><div class=\"t m0 x28 h5 y71d ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32590\"><span id=\"cflshid_32591\">a)</span><span class=\"_ _24a\" id=\"cflshid_32592\">\u00a0</span><span id=\"cflshid_32593\">26.464<span class=\"_ _a\" id=\"cflshid_32594\"></span>\u00a0</span><span class=\"_ _14b\" id=\"cflshid_32595\">\u00a0</span><span class=\"ls0 wse5\" id=\"cflshid_32596\"><span id=\"cflshid_32597\">-  <span class=\"_ _a\" id=\"cflshid_32598\"></span>\u00a0</span><span class=\"_ _7c\" id=\"cflshid_32599\">\u00a0</span><span class=\"ws0\" id=\"cflshid_32600\"><span id=\"cflshid_32601\">-</span><span class=\"_ _9c\" id=\"cflshid_32602\">\u00a0</span><span id=\"cflshid_32603\">-</span><span class=\"_ _9c\" id=\"cflshid_32604\">\u00a0</span><span id=\"cflshid_32605\">-</span><span class=\"_ _1dd\" id=\"cflshid_32606\">\u00a0</span><span id=\"cflshid_32607\">-</span><span class=\"_ _163\" id=\"cflshid_32608\">\u00a0</span></span></span><span class=\"ff3\" id=\"cflshid_32609\">26.464<span class=\"_ _a\" id=\"cflshid_32610\"></span>\u00a0</span></div><div class=\"t m0 xd5 h2 y71e ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32611\">Chiara<span class=\"_ _a\" id=\"cflshid_32612\"></span></div><div class=\"t m0 xd5 h2 y71f ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32613\">Dorigotti</div><div class=\"t m0 x57 h2 y71e ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32614\">Consigliere<span class=\"_ _a\" id=\"cflshid_32615\"></span></div><div class=\"t m0 x57 h2 y71f ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32616\">indipendente</div><div class=\"t m0 x97 h2 y71e ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32617\">27-apr/</div><div class=\"t m0 xd9 h2 y71f ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32618\">31-dic</div><div class=\"t m0 x28 h5 y720 ff1 fs1 fc0 sc0 ls1a ws4d\" id=\"cflshid_32619\"><span id=\"cflshid_32620\">a)</span><span class=\"_ _24a\" id=\"cflshid_32621\">\u00a0</span><span id=\"cflshid_32622\">26.064<span class=\"_ _a\" id=\"cflshid_32623\"></span>\u00a0</span><span class=\"_ _bf\" id=\"cflshid_32624\">\u00a0</span><span id=\"cflshid_32625\">16.309<span class=\"_ _a\" id=\"cflshid_32626\"></span>\u00a0</span><span class=\"_ _bb\" id=\"cflshid_32627\">\u00a0</span><span class=\"ls0 ws0\" id=\"cflshid_32628\"><span id=\"cflshid_32629\">-</span><span class=\"_ _14b\" id=\"cflshid_32630\">\u00a0</span><span id=\"cflshid_32631\">-</span><span class=\"_ _12d\" id=\"cflshid_32632\">\u00a0</span><span id=\"cflshid_32633\">-</span><span class=\"_ _1dd\" id=\"cflshid_32634\">\u00a0</span><span id=\"cflshid_32635\">-</span><span class=\"_ _163\" id=\"cflshid_32636\">\u00a0</span></span><span class=\"ff3\" id=\"cflshid_32637\">42.373<span class=\"_ _a\" id=\"cflshid_32638\"></span>\u00a0</span></div><div class=\"t m0 x3 h3 y721 ff1 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32639\">a) con l'approvazione del bilancio chiuso per l'esercizio 2025.</div><div class=\"t m0 x3 h3 y722 ff1 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32640\">Si segnala che gli importi sopra esposti non includono le retribuzioni percepite come reddito da lavoro dipendente.</div><div class=\"t m0 x3 h6 y6e2 ff1 fs4 fc0 sc0 ls0 wsac\" id=\"cflshid_32649\">La tabella seguente riepiloga i compensi corrisposti ai membri del Collegio Sindacale per l\u2019esercizio chiuso al 31 </div><div class=\"t m0 x3 h6 y723 ff1 fs4 fc0 sc0 ls0 ws0\" id=\"cflshid_32650\">dicembre 2023:</div><div class=\"t m0 x3 h1a y724 ff42 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_32651\">Collegio sindacale</div><div class=\"t m0 x3 h14 y725 fff fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32652\"> (In Eur<span class=\"_ _3\" id=\"cflshid_32653\"></span>o)</div><div class=\"t m0 x93 h11 y726 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32654\">Esercizio Chiuso al 31 dicembr<span class=\"_ _3\" id=\"cflshid_32655\"></span>e 2023</div><div class=\"t m0 x3 h11 y727 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32656\"><span id=\"cflshid_32657\">Nome e cognome</span><span class=\"_ _205\" id=\"cflshid_32658\">\u00a0</span><span id=\"cflshid_32659\">Carica ricoperta</span><span class=\"_ _13c\" id=\"cflshid_32660\">\u00a0</span><span id=\"cflshid_32661\">Periodo per cui \u00e8 stata </span></div><div class=\"t m0 x1c h11 y728 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32662\">ricoperta la carica</div><div class=\"t m0 x70 h11 y727 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32663\">Scadenza della </div><div class=\"t m0 xda h11 y728 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32664\">carica</div><div class=\"t m0 x4f h11 y727 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32665\">Emolumenti per </div><div class=\"t m0 x48 h11 y728 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32666\">la carica</div><div class=\"t m0 x73 h11 y727 ff3 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32667\">T<span class=\"_ _0\" id=\"cflshid_32668\"></span>otale generale</div><div class=\"t m0 x3 h5 y729 ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_32669\"><span id=\"cflshid_32670\">Paolo Prandi</span><span class=\"_ _109\" id=\"cflshid_32671\">\u00a0</span><span id=\"cflshid_32672\">Presidente </span><span class=\"_ _1b7\" id=\"cflshid_32673\">\u00a0</span><span id=\"cflshid_32674\">01-gen/31-dic</span><span class=\"_ _18f\" id=\"cflshid_32675\">\u00a0</span><span id=\"cflshid_32676\">a) b)</span><span class=\"_ _6\" id=\"cflshid_32677\">\u00a0</span><span id=\"cflshid_32678\">           71.750 </span><span class=\"_ _24\" id=\"cflshid_32679\">\u00a0</span><span class=\"ff3\" id=\"cflshid_32680\">           71.750 </span></div><div class=\"t m0 x3 h5 y72a ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_32681\"><span id=\"cflshid_32682\">Gerardo Longobardi </span><span class=\"_ _128\" id=\"cflshid_32683\">\u00a0</span><span class=\"ff6\" id=\"cflshid_32684\"><span id=\"cflshid_32685\">Sindaco effettivo</span><span class=\"_ _50\" id=\"cflshid_32686\">\u00a0</span></span><span id=\"cflshid_32687\">01-gen/26-apr</span><span class=\"_ _233\" id=\"cflshid_32688\">\u00a0</span><span id=\"cflshid_32689\">b)</span><span class=\"_ _6\" id=\"cflshid_32690\">\u00a0</span><span id=\"cflshid_32691\">           12.000 </span><span class=\"_ _1c0\" id=\"cflshid_32692\">\u00a0</span><span class=\"ff3\" id=\"cflshid_32693\">           12.000 </span></div><div class=\"t m0 x3 h5 y72b ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_32694\"><span id=\"cflshid_32695\">Alessandra Stabilini</span><span class=\"_ _188\" id=\"cflshid_32696\">\u00a0</span><span class=\"ff6\" id=\"cflshid_32697\"><span id=\"cflshid_32698\">Sindaco effettivo</span><span class=\"_ _6a\" id=\"cflshid_32699\">\u00a0</span></span><span id=\"cflshid_32700\">01-gen/26-apr</span><span class=\"_ _199\" id=\"cflshid_32701\">\u00a0</span><span id=\"cflshid_32702\">b)</span><span class=\"_ _6\" id=\"cflshid_32703\">\u00a0</span><span id=\"cflshid_32704\">           12.000 </span><span class=\"_ _24c\" id=\"cflshid_32705\">\u00a0</span><span class=\"ff3\" id=\"cflshid_32706\">           12.000 </span></div><div class=\"t m0 x3 h5 y72c ff1 fs1 fc0 sc0 ls0 ws0\" id=\"cflshid_32707\"><span id=\"cflshid_32708\">Anna Maria Fellegara</span><span class=\"_ _144\" id=\"cflshid_32709\">\u00a0</span><span class=\"ff6\" id=\"cflshid_32710\"><span id=\"cflshid_32711\">Sindaco effettivo</span><span class=\"_ _18f\" id=\"cflshid_32712\">\u00a0</span></span><span id=\"cflshid_32713\">27-apr/31-dic</span><span class=\"_ _fc\" id=\"cflshid_32714\">\u00a0</span><span id=\"cflshid_32715\">a)</span><span class=\"_ _6\" id=\"cflshid_32716\">\u00a0</span><span id=\"cflshid_32717\">           43.500 </span><span class=\"_ _24\" id=\"cflshid_32718\">\u00a0</span><span class=\"ff3\" id=\"cflshid_32719\">           43.500 </span></div><div class=\"t m0 x3 h5 y72d ff1 fs1 fc0 sc0 ls0 ws62\" id=\"cflshid_32720\"><span id=\"cflshid_32721\">Dante V<span class=\"_ _1\" id=\"cflshid_32722\"></span>alobra</span><span class=\"_ _ae\" id=\"cflshid_32723\">\u00a0</span><span class=\"ff6 ws0\" id=\"cflshid_32724\"><span id=\"cflshid_32725\">Sindaco effettivo</span><span class=\"_ _18f\" id=\"cflshid_32726\">\u00a0</span><span class=\"ff1\" id=\"cflshid_32727\"><span id=\"cflshid_32728\">27-apr/31-dic</span><span class=\"_ _fc\" id=\"cflshid_32729\">\u00a0</span><span id=\"cflshid_32730\">a)</span><span class=\"_ _6\" id=\"cflshid_32731\">\u00a0</span><span id=\"cflshid_32732\">           43.500 </span><span class=\"_ _24\" id=\"cflshid_32733\">\u00a0</span><span class=\"ff3\" id=\"cflshid_32734\">           43.500 </span></span></span></div><div class=\"t m0 x3 h3 y72e ff1 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32735\">a) con l\u2019approvazione del bilancio chiuso per l\u2019esercizio 2025</div><div class=\"t m0 x3 h3 y72f ff1 fs2 fc0 sc0 ls0 ws0\" id=\"cflshid_32736\">b) con l\u2019approvazione del bilancio chiuso per l\u2019esercizio 2022</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:5493003CX2RZ0FOBH256",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}